The Portage County Democrat. [volume] (Ravenna, Ohio) 1854-1868, 1859-05-18

For the and Taxation of all Properly in tbi
satr and for le'ying Taxes thereon according to It
true value in money.
IlConcluded.F
Sec. 70. Every person holding lands as guardian. a
aforesaid and neglectng refusing TO list or pay th
taxes the snme, in Aforesaid shall he liable
an action to his her ward or wards, for damag
neglect refusal
care of lands aforesaid. executor, and who shal
neglect or refse either list pay the th
same, in aforesaid, shall be liable. in action
the evisee devsees Of the person whose execution
he is, fnr any damage occasioned by such neglect.
Sec "a Every person having the care of land, a.
are"t or attorney. aforesaid such agent attorney
having funds of the principal in his hands, negiec,inc
r refusing either TO list the taxes such land
shall he liable, in action TO his ncipal for
ne such principal may have sustained by such neglect
Sec 75 Every attorney agent guardian or executor
seized having the OF lands aforesaid who
he put any trouble expense. in listing paying
the taxes on such lands who hes to adyan' his
money for listing paying The snch lands shs
he allowed reasonable compensation for the time spent
the expenses incurred the money advanced as aore
said, which shall deemed in all courts a lust charge
against the person. for whose benefit the shall
been advanced and the shall be preferred to all
other debts Chains. and he lien the estate. both
real and personal OF the person for whose benefit the
sames s. all have been advanced. a45 p sa..g.s an
Sec 6 II any person who shall he seized Of lands
rnan' by curtesy or in dover, shall Be seized OF lands
for life in right of his wife, shall neglect to pay the
thereon SO long that such land shs ne sold for the
payment of the taxes and SHAH not. within atef
such sae redeem the according law such person
person entitled
Ian Is in remainder revision estate which he or
she, negleeiug aforesaid may have in sad lands
lands in the that other lands mny he re-
deemed after having been sold for axes and
the person SO nfgecng as aforesaid, shall he liable
in action 10 the next entitled the estate
all damages such person may have sustained by such
neglect. t-ffl7 ig'His3 s.
See "a In all where any tract of land may be
owned by two more persons joint tenant coparcen
ers tenants in common. and of the pro-
pretors shall have paid, may hereafter pay the tax
tax ana penalty, charged chargeabe his their
proportion. proportions of such tract, and
more of the remaining proprieors shah have failed or
may hereafter fail pay their proportion of the
tax or tax and pepaltv charged chargeable said
land and partition of said land has shall be made be-
tween hein the tax tax and penalty, paid afore-
said shall be deemed to have been paid the proper
on proportions of said tract set off the proprietor
prOprietors no paid his their proportion of said
tax tax and penalty; and the proprietor proprie
paving the tax and penalty, aforesaid,
SET off to him or them aforesaid free from the residue
of the tax and penalty, charged said tract be-
off the proprietor propretors who shall
have paid his their proportion of said ax, tax
the portion OF said tax and penat tr, remaining
unpaid in the same manner as if said PARTITION had been
before sad tax tax and penalty had been
and said proportion or of said tract orig
lally listed for taxation, in the of said
delinquent pr prieor propetors; and whenever
held by in common, shall BE- sold upon
proceedings in partition shall be taken by the election
of the parties to such proceedings, when any
ali be sold Judicial SALE by aministrn
tors executors guardians trustees the shall
der the and penalties, and the interest thereon
such lands to be discharged out of the proceeds
] of such sale election. f7. ss
Sec 7s. All tracts of land apart for school min
isteral purposes and sd by or nor authority of law
all lands which shall be hereafter sold y the United
States shall k subject to taxson other lands in this
state, immediately afrer such sale. 7a
Sec. 49, Hereafter there shall be levied annually on
each dollar of taxable pronerty in this state than
such by law is otherwise axed valued and entered
poses in this act enumerated taxes rates herena
ter specified namely: all county of each of the
counties other than for roads and bdges and
of the interest and pnci ol of the debts
county, such rate the commissioners of suck
lowing rates. namely: On any amount of such taxable
property in such county not than millions
dollars rate of tax exceeding three mills the dol
ar On any amount of such taxable property between
and fonr millions of delars not exceeding two mills
on the dollar: On any amount between four ard six mil
lions of dollars not exceeding and half mills the
dollar: On any amount between sig millions and forty
millions of dollars not exceeding and fourth mills
ceeding one mill on the 1oar Provided that in case hny
important bridge bridges built maintained by any
Of whish may be necessary for public accommodation
the commissioners of such county may levy special
exceeding in year mill the dollar OF the
taxable property of the county, the proceeds of which
tax shall be applied solely TO the esoraton of such
bridge bridges provided that the county commission
of county which the valuation taxable
property does not exceed three millions of dollars
increase the rate of tax levied the first millions
any lesser of such taxable property to any
five ills on the dollar and may apart any
portion OF the proceeds of such tax not necessary their
opinion defray oher county expenses the current
year for the erection of county buildings the amount
so set apart shall be denonnated the public budina
fund.- and shall he paid the order of commits
seners. There shall be levied for township purposes
other Than for road bridge for the support of the
and common school purposes and for the purpose o
paying the interest principal of any debt debts
ing such rate of tax any amount Of the taxable prop
erty in the township entered snd valued the grand
list The trustees of the township shall certify tht
couny auditor to be necessary, not exceeding
than hundred thousand dollars, and not exceedin,
one fourth of mill each dollar OF such valuation
lover two hundred thousand dollars. But the total amour
taxes hereafter levied in by the consitu
ted horities of city incorporated village
te city of Cincinnati. for all purposes other than for thu
aymen of interest the 1ehts of such city
villageapd for the payment he prime of sucl
debts, parts thereof may fall due within the ther
current next succeeding shall not "xceed v
mills and in the city of Cincinnati six and half mills
leach dollar of the assessed value of the taxable property
lin such city incorporated village. Provided the fore
said limitation shall not be construed prohibiting as
sessments on property ad 10 local 1t
made in any cy village for the purpos
of paying the thereof and the damages occasone,
thereby; and provided further that nothing in
ton shall be construed to prevent The county commits
sioners township trustees, corporate authorities
any city village from levyng any tax which by
special law they shall be authorized to levy.
Sec 80 The competent authorities of any county, cit
township that shall have subscribed to the capital
of railroad company, and shall have issued IFS bond
tion may, at time within five years before tn
principa of such bonds other securities, shall pay
rne m ss b, ot 'ne 0 it's
levy or cause to be levied annually on the taxable
OF such county city a or ms & suen S aa e
balance discount the railroad stock held by sucl
county, city, or ownshp By the be time i'm such bonds ma
FORM with such Stock striking fund, and shall he In
the purchase of the bonds issued by such
ty, city township, in other safe and productv
securities and shall he applied the payment Of tn
bonds issued, aud to no other purpose what
lever.
Sec 81. 1t shall be unlawful for the corporate author
tiles of any county township city, village unless spe
eally exprassy authorized by act of the gcn
any ipen apyD
MARY liability for the payment of either principal in
t,erest of which during the then current year an
subsequen year. 1t shall he to lay the
property such county, township, city VILLAGE
higher of tax than the maximum rate prescribed
this act.
Sec. s2 Every contract made In contravention of th
provisions of The foregoing section. shall be utterly
and void regard any obligation thereby imposed oil
1.-The corporation behalf of which such contract pur
ports to have been made; but every commissioner off
Icer agent trustee member of any municipal carpo
ration that shall have made.or participated In making
authorized the making OF such contract shall be he'll
eommissioner, trustee, drector member of any city
gre council other officer or agent of such
uicpal corporation who shall have been present whe
any such unlawful cont. act made, authorized
he MADE shall he deemed have made. have par
the the may be, unless he SHALL if present
have dissented therefro cause to be entered sue
dissent the records Of such municipal corporation
of its councils, trustees, other officers agents.
Sec SO. Whenever a greater amount of shall b
in county than the foregoing will
ings paying for such buildings already erected or 70
1.-THE payment of any debt areadv contracted for count
purposes the commissioners may add to the of
ton for such county, not exceeding fifty per
which additional shall be exclusively appropriated
the purpose for which it was raised,
Sec 50 The commissioners of any county that has
floating debt in county ORDERS and the amount author
zed by pre- existing laws to be levied for county pur
poses insufficient deiay the expenses of such coun
y md nav the interest their debt nthey decn
liz lust and right levy a sufficient amount to pay the In
terost on their debt; which when collected. shall
anpied to paying the interest op the county debt and
lotlrr purpose
| NON RESIDENT PERSONAL TAX.
Sec s5 Hereafter, it shall be the duty of severa
county of this state In making of thei
dcuq list of perona property to the auditor ofthei
county to note on the margin OF said return the couat