Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1859-06-30
NO. 45.


deduct the amount from said tax.
sec II. The county auditor shall attend at his
once' on OF before the fifteenth of February, and
also on or before the tenth day of August, annual
ly, 10 make settlement with the treasurer of his
county, and ascertain the amount of taxes with
which such treasurer is to stand charged: and the
auditor sbali at each August settlement take from
the duplicate, previously putinto the hands of the
treasurer for collection, list of all such taxes as
such treasurer shall have been unable to collect,
therein describing the property on which said de-
inquent taxes are charged, as the same is desert
bed on such duplicate and shall note thereon, in
marginal column, the several reasons assigned by
such treasurer why such taxes could not be colec-
| ted; and such last mentioned list sha be signed
by the treasurer, who shall testify to the correct
ness thereof, under oath or affirmation, to be ad-
ministered by the auditor and in making such list
! the delinquencies of each township shall be kept
separate and distinct; and after deductng the a.
mount of taxes so returned delinquent and the col
lection fees allowed the treasurer from the several
taxes charged on the duplicate, in Just and rata
bic proportion, the treasurer shall be held liable
for the balance OF such taxes and the auditor shall
certify, in the mannerrequired by law the balance
due TO the tate the balance due to the county the
balance due Tor road purposes, and the balance
due to the townships, and shall forthwith record
| such list of delinquencies in his Office.
Sec. %. The county auditor shall open an ac-
count with each township, city, Incorporated vii
lage special road or school district, in his county,
in which, Immediately after his semi annual settle
ment with the county treasurer in February and
August of each year, he shall credit each township,
city, incorporated village, special road district,
special school district, with the net amount col
lected for the of any such township, village or
district, and ON application of any township, city,
village, road school treasurer the auditor shall
give him an order on the county treasurer for the
amount then due to such township, city, village;
| road or school treasurer, and shall charge them
respectively with the amount of such order; provi-
ded, that the person so applying for such order
shall deposit with the auditor certificate from the
clerk of the township city, village districr, sta
| ting that such person is treasurer of such town.
ship, city, village district, elected or appoin-
| ted, and that he has given bond according to law
Sec. %. The county treasurer, or his deputy,
shall attend at the court house in his county, on
the second Monday in January, in conformity with
the notice provided in section so or the this act
and shall then and there, and after the hour of
ten in the forenoon, proceed to offer for sale sep
arately, each tract of land or 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 pay the taxes and
penalty, charged such land or lot for the least
quantity thereof shall be the purchaser or purcha-
sers of such quantity; and the treasurer shall CON-
| of land or town lot contained in such advertise
ment, and on which the taxes and penalty remain
unpaid, snail be sofd or offered for sale
Sec. "a. The person or persons purchasing such
tract of land or town lot, any part thereof shall
forthwith pay to the treasurer the1mount of taxes
and penalty charged thereon; apd on failure so to
do the treasurer shall Immediately offer said land
or town lot again for sale, in the same manner as
if no such sale had been made; and the person so
failing to make payment, shall forfeit and pay
penalty of twenty five per centum on the amount
of said tax and penalty, to tbel recovered by an
action of debt, in the name of the treasurer, for
the use of the county, before any Justice of the
peace or court having jurisdiction thereof.
Sec. 25- The county auditor, or bis deputy,
shall attend all such sales of delinquent lands and
lots made by the treasurer of his county, and shall
make record thereofin substantial book, there=
in describing the several tracts of land and town
lots offered for sale, as the shall have been
described in the advertisements aforesaid, and sta
ting how much Of each tract or town lot was sold,
and to whom sold; and if any tract or lot shall re-
main unsod for want of bidders, he shall so enter
it on the record; and the auditor shall make out
and certify copy of said record, and forward the
same to the auditor OF state by the county treasu-
rer, at the time such treasurer makes his annual
return of state tax next after such sale.
Sec. 90. The auditor shall make out and deliv-
er to the purchaser of any land or lots, sold for
delinquent taxes aforesaid, certificate of pur-
chase therein describing the land or lots so sold
as the same was described in the tax duplicate, s.
stating therein the amount of taxes and penalty
for which the same was sold; and if only part of
tract be sold, such certificate shall specify the
quanty sold, and shall be directed to the county
surveyor, whose duty it shall be, when requested
by the purchaser, his assignee or heirs to lay Off,
by metes and bonds, in square, as near as prac-
ticable, at the most northRestery corner of tract
from which the sale was made, the quantity so
sold; and if the sale be made from in-lotor out
lot in any town, from any particular part there
of it shall be the duty of the county surveyor to-
lay of the part portion sold, that it shall extend
from the main or principal street, road or alley,
which may be the most convenient front to such
lot, to the of the lot, and to bound the same
by lines nearly parallel with the outlines of such
lot as practicable.
Sec 81 No deed shall be made BY the county
auditor, for any land or lot, sold as aforesaid for
taxes, until the expiration of two years from and
after such sale; nor shall the survey thereof re-
quired by the certificate of purchase, be made un-
til expiration of that time.
Sec. %. Said certificates of purchase shall be
assgnable in law and an assignment thereof shall
vest in the assignee or his legal representatives,
all the right and title of the original purchaser.
Sec. %. At any time after the lapse of two
years from the time of such sale for taxes, if the
.ne county auditor or any of his successors in Of
fee, shall, on request, and on production of the
certificate of purchase, and in case of the sale of
part only of tract of land lot, production of
the county surveyors return of a survey, in case
he shall deem such survey necessary, IN conformi-
ty 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 the
tract of land or town lot or such part thereof as
shall have been sold as aforesaid: Provided, that
when two or more parcels of the same tract or ics
OF land have beenor shall hereafter be sold for the
non payment of taxes, to the same purchaser or
purchasers, it shall be the duty of the county audi
tor on production of the certificates Of the purchs
ser, or on production of the county surveyors re
turn of surveys thereof, in conformity with said
certificates, when such surveys are required, to
execute and deliver one deed Of conveyance OF the
several parcels so sold 10 the purchaser purcha
sers, his or their heirs or assignees; which deed,
executed or deliyered, shall vest IN the grantee
or grantees his her or their heirs or assigns, the
same title both in law and equity, rs II the sever
al deeds for each and every parcel so sold, were
or had been executed.
Sec 40. The deed so made BY the suditor shall
vest in the grantee, his their heirs and assigns,
a good and valid title, both in law and equity, and
shall be received in all courts as prma facie evil
dence of good and valid title in such grantec,his
heirs and assigns.
Sec. 81. The purchaser, at sale Of iends o.
lots fer taxes, of the interest Of any oln< tsnant
tenant in common or copsrtensr, or of any part or
portion OF such interest, shah, on obtaining the
deed from the auditor. fer the part portion BY
him purchased hold the same as tensntin c6mrnon
with the other proprietor or popristor Of such