Dayton daily empire. [volume] (Dayton [Ohio]) 1850-1865, 1859-05-06


at the eSpense Of the party interss.ed provided,
that II the county anditer ahnil be satisfied that
The proportion Of the valuation to agreed 10 be
transferred Is greater than the proportional value
Of the lapd or lot to bo Transferred herewith and
that such agreement was made by oollusiun Of
the parties, and with View frauduently 70 evade
The payment Of any IN SOS, which might be legally
asaessed on the entire tract o. lot, he may refue
10 make such transfers and when any such transfer
has already been procured by such fraudulent
agreement, the same shall be cancelled by the au
dtor, and the land or lot 90 transferred shail he
charged with taxes In the Same manner as though
such transfer had not been made,
Sec. Is. The county auditor In order to the
performance Of The duties herein required Of him
SHALL a. all reasonable times, have a right to ex
amine the records Of deeds In his county, free Of
charge. ..I.
Sec. 10. Any county auditor In this state mas, ,
In making Out bis duplicate Of taxes, place each
town lot In its numerical order, and each separate
parcel of land in each and every township accord
ing 10 the Numerical order Of The section
Sec. 2O The county auditor shalt, from time
10 time, correct all errora which he shai discover
10 his duplicate, either in the name Of the person
charged with taxes, the description Of land 9TH
or property, or In the amount Of such tax; aud
when the auditor Is satisfied after having delivered
the duplicate to the county treasury for collection
that any tax thereon, or any part thereof has
'eNh NlANheouhig OF improperly cnhFgcot he may
give to the person charged herewith a certificate
to that effect TO be presented 70 said treasurer
who shall deduct the amount from said tax.
Sao. 2l. Tho county auditor shall attend NJ Bis
office, on or before the afteenth Of February, and
also on or before the tonth day Of August, annual
ly, to make settlement with the treasurer Of his
county END ascertain The amount OF taxes with
which such lreaturer is TO stand charged, and the
auditor Shall at each August settlement, take from
the duplicate, previously put into the hands OF the
treasurer for collection, hat Of al such taxes as
such uoasiror shalf have been unable 10 collect.
therein desodbing The property on which sfch dc.
linqucnt taxes chargcd ns the same Il described
on such duplicate and shali Boia thornan, IN d
marginal column, tho several reasons assigaod BY
such treasurer why such iaxes could not bo col.
eeted, aud such last ineulanea Iii ahsii 80 sisne,
by the treaeuser, who shall tcstify 70 ihs correct
ngss thereof under oath Or athtmatlon, to be ad.
minlstered hy the auditor, and in making such
lilt the delinqusneies Of zach township all be
kept separate apd distnct and after dodueilnR
the amount Of taxes 20 returned delinquent and
the collection fees allo Eed tho treasurer from the
several taxes charged on the duplicate, in n Just
and rntable proportion, the treasurer sha be held
liable for the balance Of such taxes, and tho audi,
TOR shall certify, In the manner required by law,
the balance due TO the state, the balance due to
the county, the balance due for road purposes and
the balance due to the townships, and shall forth
with record such list Of delnquencies in his Office
Sec. 22. The county auditor shall open an ae.
count with each township, city, Incorporated viii
age. special road or school district, In his county,
In which, Immediately after his semi annual set
tlelnent with the county treasurer, in February
and August Of eoch year, he shall credit each
township, city, Incorporated village, special road
district, special school district, with the net
amount SO collected for the use Of any such town
ship, village or district and application of any
township, city, village, road or school treasurer.
the auditor shall give him order on the county
treasurer for the amount then due 10 such TOWN.
ship, city, village, road or school treasurer. and
shall charge them respectively with the amount of
such order provided, that the person so applying
for such order shall deposit with tho auditor cor
tifcaie from the clerk Of the township, city, vii.
lage or district, stating that such person is treasu
rer OF such township city, village or district duly
elected or appointed, and that he has given bond
according to law.
See. %. The county treasurer, or bis deputy,
shall attend at the court house in his county, on
The second Monday In January, in conformity with
the notice provided in section 80 of the lthisl act
aud shall then and there, at and after the hour of
ten in the forenoon, proceed to offer for sale sep
arately, each tract of land town lot contained in
the advertisement aforesaid, on which the taxes
and penalty have not been paid and the person or
persons offering at said sale 10 pay the taxes and
penalty, charged on such land or lot for the least
quantity thereof, shall be the purchaser or pur-
ehasers of such quantity, and the treasurer shall
continue such Sale from day TO day, until each
tract OF land or town lot contained in such adver-
tisement, and on which the taxes and penalty re-
main unpaid, shall DO sold or offered for sale.
Sec. "a. The person or persons purchasing such
tract of land or town lot or any part thereof shall
forthwith pay to the treasurer the amount of taxes
and penalty charged thereon, and on failure so 10
do, the treasurer shall Immediately offer said land
or town lot again for sale, in the same manner as
ii no such sale had been made. and the person so
failing to make payment, shall forfeit and pay a
penalty OF twenty-five per centum on the amount
OF said tax and penalty, to [be] recovered by an
action OF debt u the name Of the treasurer for the
use oi the county, before any justice Of the peace
or court having Jurisdiction thereof.
See. %. The county auditor, or his deputy
shall attend all such sales of Delinquent lands and
lots, made by the treasurer of his county, and
shall make record thereof in q substantial book.
therein describing the several tracts Of land and
town lots offered for sale, "a the same shall have
been described In the Advertisement aforesaid and
stating how much OF each tract or town lot was
sold, and to whom sold, and IL any tract or lot
shall remain unsold for want of bidders, he shall
so enter IL on the record, and the auditor shnll
make out and certify a copy of said record, and
forward the same to the auditor Of state, by the
county treasurer, at the time such treasurer makes
his annual return Of state tax next after such sale
Sec. 20. The auditor shall make out and deliy-
to the purchaser Of any land or lots sold for de-
linquent taxes aforesaid, u certificate OF purchase
therein describing the land or lots SO sold as The
same was described in the tax duplicate and sta
ting therein the amount of taxes and penalty for
which the same was sold, and IL only a mart of n
tract be sold, such certificate shall specify The
quantity sold, and shall he dEeeled 10 the county
surveyor, whose duty IL shall be, when requested
by the purchaser, his assignee or heirs to lay of
by metes and bounds, In n square, as neal as prae
ticable, at the most northWesterly corner Of the
tract from which the salc was made the quantity
sold. and If tln ualn ba f..N N.al
out-lot in any town, or from any particular part
thereof it shall be the duty Of the csunty survey
or so to lay oil the portion Sold that II shall ex-
tend from the main or principal street. road or al
Icy, which may be the most convenient front 10
such 1t, to the rear Of the lot and TO bound the
same by lines, as nearly parallel with Abe outline
Of said lot us practicable.
Sec. ~. No deed shall DO made by iho county
auditor, for any land lot, sold as aforesaid fof
taxes, until the expiration Of two yeats from ana
after such sale, nor shall the survey thersof, re-
luired by the certificate Of Purchase be ma 40 IN
I'll the expiration Of that time.
Sec %. Said certificates Of purchase shall be
assignable In law and an assignment thereof shall
yost In tho assignee his loyal representatives all
the right and title Of the original purchaser.
See. 20. Al any time after the lapse Of two
ysars from the time Of such sale for taxes IL The
land OF lot SO sold shall not have been redeemed,
the county auditor or amy Of his successors In Office
shall, on request, and on production of the certiG
cate Of purchase, and in case Of the sale Of part
only Of q tract Of land or lot on production OF the
county surveyors return .of a survey, 81; ssss dc
shall deem such survey necessary, In conformity
with the requsitions Of such certificate execute
and deliver to the purchaser, his heirs or assignee
as the case may be, deed of conveyance for tho
tract Of laod or town lot, such part thereof as
shall have been sold as aforesaid. Provided that
when two or more parcels OF the same tract or lot
Of land have been, or shall hereafter be sold for
the non,-Psyment Of lsxes, 70 the same purchaser