Holmes County Republican. [volume] (Millersburg, Holmes County, Ohio) 1856-1865, 1859-04-28

hereafter fail TO pay his or their proporion OF
the tax, or tax and penalty. ehasged or charge
able on said lapd, and partition of said land has,
or shall BE- emASe between them, the tax, or tax
ana peaify Spsid &s safoeesaid, shall be deemed to
have den pid or Sbe pportion or proj5ortions of
said trSc1 SET of to tbe proprietor Or poprietors
Who p&i1 sor their xoportoh Of said isx, or tax
and peh&Ity5 and the proprietof or,pfopnetors, so
paying the tax. or tax and penalty, as aforesaid,
shall hold the proportion or proportions of such
tract, set Oft to him or them as aforesaid, free
from the residae of the tax, or tax and penalty,
chargedon sad tract before petition; and the pro.
portion or proportions of said tract set off to the
proprietor or proprietors who shall nst have paid
his THAR proportion of said tax, or tax penalty,
shall be charged with, and held bound for, the
porfienefsaid taxser taxand pennltys remaining
UNPAID, in the same manner Is If said partition
had been made before said tax, or tax and ponaty,
Remaining unpaid, il the same manner as If said
partition had been made before said tax. or tax
and penalty, had been assessed, and said prepor-
ton Of proportions Of said tract. originally listed
for taxation, in. the name OF names of sain delns
quent proprietor or propnetors; and whenever any
lands so held by tenant or IN common, shall be
sold upon proceedings IN portition or shall be
takenby the eection Of any Of the parties to suoh
proeeedings,o or when any real estate shall be sold
at judicial sale or by administrators, executors
guardians or trustees, the court shall order the
axesand penalties and theinterest thereon against
uon lands 10 be discharged out of the proceeds
of such sale or election 5..ss 80 : :, ,s..s
See g. All tracts of land set apart for school or
ministerial purposes. and sold By and under autho-
rity Of law and all lands winch shall be hereafter
sold BIZ the United States. shall be taxa
ton lands in this stale. innediateiy after
Sec. 90 Hereafter there shall be levied annual
IL each dollar of taxa property in this state.
f.~L al La x1flt
valued and entered on the grand list OF taxable
property for the several purposes IN tins act emu
nerated. taxes at the rates hereinafter specified,
namely all county expenses of each Of the several
countless other than for roads and bridges; and the
payment of the interest and principal Of the debts
of the county. such rate Us the Commissioners OF
exceedingthe following rates.. namely:. n ans "a
mount of such taxable property in such county not
exceeding three mills the dsllar: On ans amount
of such taxable property between twoand four mlt-
lions Of dollars not exceeding two mills On the dol
lar: On any amount between four and SIX millions
of dollars not exceeding one and half mills on the
dollars On ans amount between six millions and
forty millions Of dollars not exceeding one and ONE
fourth mills on. the dollar :. On any amount over
forty millions not exceeding one mill ON the dollar
Provided. thati case any important bride or brid-
ges built and maintained by county shall be de-
stroyed by any casualty, the restoration of which
may be necessary for public accommodation, the
commissioners of such county may levy speeiat
tax not exceeding in gear one mill on the dollar
of the ia xable property of the county the proceeds
of which Ia shall be applied solely to the restoEa-
tion of such bridge or bridges provided, that the
county comm ssioners of any county in which the
total valuaf of property does not exceed
three millions OF dollars may increase the rate of
tax levied the hrsttwo millions or any lesser sum
of such taxable property to any rate not exceeding
FIVE mills the dollar. and may set apart any poI-
ton of the proceeds Of snchstsx not necessary in
their opinion TO defray other county expenses for
the year for the erection of county build-
ings and the amount set apart shaH be denomi-
mated the pu bic building fund. and shall be paid
aff he ecffn
be levied for township purposes, other than for
road, bridge. for the support OF the Door and com
mon school purposes, aIid for the purpose OF paying
the interes principaIof any debtor debts ewing
such rate OF tax amount OF the taxable prop
erty in the township as entered and valued on the
grand list the trustees of the township shall GER
tifs the county auditor to be necessary, not ex
ceeding ene-half of one mill each dollar of such
valuation not more than two hundred thousand dol
lars, and not exceeding one-fourth of one mill on
each dollar of such valuation, over two hundred
thousand dollars. but the total amount of taxes
authorities of any ciy or incorporated village, ex
cent the city of CINCINNATI for all purposes other
than for the payments of interest on the debts of
Inent of te principal of such debts or parts thereof
may fall due within the thencurrent or next
ceedng year, shall not exceed i've mills and IN
the city of Cincinnati six and half mills on each
dollar of the assessed value OF the property
in such city OF villages: Provided the
aforesaid limitation, shall not beconstrued as pro-
hibitiHg assessments property adjacent to local
improvements made in any city or incorporated VII
ase for the purpose Of PAYING the cost .neIao and
ther. that nothing in this section shall be construed
to county commissioners. township trus-
tees corporate authorities of any city or village
from leyying any tax which by any special law they
shall be authorized to levy. b sseszpr 4 hra bza
See. s0. The competent authorities of any coun-l
ty, city tewnshsp, that shall have subscribed to
the capital stock OF any railroad company and shall
have issued its bonds other Securities, for the
pasment Of auch subscriptions may. at any time
within five years next before the principal of such
bonds. other securities. shall be payable. II the
the market price of thes took OF such rallroad
ne eyey, or cause to be levied. annually. on.the
taxable property eff such county city, or township,
such tax not exceeding sone mill on the dollar, as
will be Sufficient 10 balance the discount on the
railroad stock held BY such county, city, or town
ship. by the time such bonds may become due and
the proceeds OF all sach ia xes shall form, with such
stock sinking fund, and shall be invested in the
purchase of the bonds issued by such county. CITY,,
or township, in other safe and productive secu-
rites, and shall be applied to the payment OF the
bonds SO issued. and to no other use or purpose
Sec. 81. 1t shall be unlawfnl for the corporate
authorities Of any county. ship city, sr yiage,
act the general assembly, to any debt,
incur any pecuniary liability for the payment of ei
ther the principal interest of which during the;
to levy on the taxable property Of such
county, township city or village. higher rate of
tax than the maximum rate prescribed by this act.
-See 81. Every contract made in scontrayentionr
of the PROV sions of the foregoing section, shall be
utterly null and void in regard to any obligation
thereby imposed on the corporation on behalf of
which such contracts purports to have been made 8;
but every commissioner, ofeer. agent. trustee, or
member Of any municipal corporation. that shall
have made, or participated in making, or authori-
zed the making of such ontruct shall be helds
to be individually Liable for its performances and
every commissioners, ,etfustee. dlrec member of
any city village council other officer or agent
of any such municipal lcorporationwho shall have
been present when any spch IN ayfui contract was
have made. to have participated in making, or
tohave author zed thednakng the same, as the case
may be, unless he shall, II present., have qlssented
therefrom, or cause to be entered, such dissent on
the records OF such municipal corporation, or OF its
councils, trustees or other officers OF agents. -
Sec. e3. Whenever u greater amount OF tax shall
be in county than the foregoing rates
will respectively afford, for the purpose of erecting
public buildings, paying for such buildings al
ready erected or for the payment of any debt alrea
dy contracted for county purposes, the commission
may add to the rate of taxaton for such county
not exceeding fifty per centuin which additional
tax shall beexclusively appropriated 10 the purpo-
ses for which it was raised. i-sas 81 2.z,s.ss3t4
Sec. "a. The commissioners of any county that
has Il floating debt in county orders. (and the am
BY existing laws to be levied for
county purposes, be insufficient TO dctray the ex-
pcnses Of such county and pay the their
debtD may, If they deem 1t just and right, levy q
sufficient amount to pay the interest their debt
which tax, when collected, shall be applied to pay
ing the interest on the connty debt, and no other
purpose. ses - Ea;lie-l stsges sslt -tG Sd
g. - NoN-REsIpESr PERSONAL TAX. 9 "a ia 4
Sec. IS Hereafter, it shall be tho duty Of the
several county treasurers of this state. in making
return of their delinquent list of personal property
to the auditor of their county, to note on the mar
gin of said return, the county and state to which
any such delinqueut tax-parer may have removed !
to, reside in, with the date OF his remoyal if he
shall be able to ascertain such fact. 4. b -.
Sec. Sc. 1t shall be the duty of the'several cornN
ty treasurers in this state Immediately after their
settlenent1with their county auditor. to make out
and forward to the county treasurer Of the county
to which any such delinquent tax payer may have
removed. reside IN, ateent account of tax
es assessed and not paid, which statement or ac
count shall specify the value Of property on which
said taxes were levied, and the amount of taxes