Western Reserve chronicle. [volume] (Warren, Ohio) 1855-1921, 1859-07-20

may beowned 10y two or more persons. as I~ointten'
ants. coDartners. or tenants in common. and one
or more of the proprietors shall have paid. or may
hereafter pay the tax, or taNand penalty, charged
or chargable on his or their proportion or pro
portions u such tract. and one or more of the r :
manning prOprieiors shall have failed, 81
NAV hereafter fail to pay his or their proportion
Of thetax. or a and penalty. charged or charge
able on said land, and partition of said land his,
or shall be made between them, the tax, or lax
and penalty. paid az aforesaid. shall he deemedto
have been paid un the proportion or proportions of
said tract. set oil to the proprietor or rruI re ors
who paid his o%rtieir proposition of said tax, or tax
and penalty and the proprietor or ITolrieturs,
81 paving the tax. or tax aud penalty, rs af re-
I said. shall held the proportion or proportions of
such tract, st off 10 him or them as aforesaid,
FREE from the residue OF the tax. or tax and en-
atty, charged ON said tract before petition and
the proportion or proportions Of sait trhct, st of
to la" proprietor or prvprictors who shall nat have
paid his ar their pJnpUrtiun Of said tax, or tax
and penalty, shall be charged with, and held
hound for. the portion Of said tax. or tax and
penalty, remaining unpaid. IN the same manner
rs if said partition had been made before said
tax, or tax and penalty. had been assessed. and
said proportion ~ proportions of said tract. orig
irally listed for taxation, in the name OF NAMES
of said delinquent proprietor or pToTrietars and
whenever any lands 50 held by tenants in eom-
mon, shall be sold upon proceedings in portion,
or shall be taken by the election Of any of the
parties to such proceedings. or when any real Is.
tate shall be sold at Judicial sale, or by admin
is~trators, executors. guIrliaHs or trustees, the
court shall! order the taX-s and penalties, and the
interest thereon against such lands, to be lis
charged out Of Inc p-oeecls Of such sale or
election.
See. 73. All tracts Of land set apart for
school or ministerial purposes, and sold by and
under authority Of law, and all lands which
shall be hereafter sold by the Uuitcd States.
shall Toe subject 10 taxation as other lands in this
state, Immediately after such sale.
S.c. 10. Hereafter there shall he ltviel annu
ally on each dollar of taxable property in this
state. (oiher than such as by law is otherwise
taxed as valued and entered on TIE grand list
of taxable property, for the several purl oses in
Ibis act enumerated. taxes NJ the rates hrrcinaf-
ter specified, namely all county expenses Of
each of The several counties. other than fur roads
aud bridges and the payment Of the interest
and PRINCIPAL Of the debts of the county. such
rates as The commissioners Of such county shall
determine TO be necessary. nos exceeding the fol-
lowing rates. namely: On any amount of such
taxable property in such county not more than
two millions of dollars a rate of tax not exceed
ing three mills on tha dollar On any amount
Of such taxable ropcr;y between two and four
millions 1T dollars not exceeding twn mills on
!he dollar: On any amount between fur and
six millions OF collars no. exceeding Gre and Il
half mills OF, the dollar: On any amount he
tween six millions and forty millions OF dollars
not exceeding one and one-iour.h mills on the
dollar: On any amoant over forty millions not
exceeding one mill on The dollar: Provided.
hat in case any important bridge or bridges
built and maintained by any county shall be
destroyed 10y any casualty, the restoration of
which may be necessary for public accommpia-
ton, the commissioners of sach county NAV ley
Il special tax not exceeding in any year one mill
on the dollar Of the taxable property OF the couu-
ty. the proceeds OF which tax shall. I've applied
solely to the restoration of such h=idgao OF bridges:
provided, that tie county co;nnI :ssioners of any
county in which The total valuation of taxihle
property does not cXceei direc millions of dollars
may increase the r,te of tax levied on the first
two millions or any lesser sum Of such taXIbic
property TO any rate net exceeding five mills on
the dollar. nnl may set apart any portion o! The
proceeds Of sach tax not necessary in their oPiu-
ion to leiray other county expenses for the cur
rent year for the erection Of county buildings.
and the amount So st APART shall be drnomina-
ted the public building fund. and shall be pain
out on the order of the commissioners. There
shall BE- levied for township purposes. other than
for road, briigr, for the sup! ot of ;ie poor and
common school purposes. ana for the purpose of
paying the interest or priI ciral of Any debt ar
debts owing, such rate of tax on any amount OF
the taxable property in the township as entered
and valued on the grand list. as the trustees Of
the township shall certify 10 the county auditor
Ia ne Necessary, not exceeding one half of one
mill on each dollar of such valuation not more
than twn hundred thousand dollars. and not ey
$500 HN , =
such valuation over two hundred thousand dol
lars. Eut the total amount q! taNrs hereafter
LEVIED in any one year by the constituted author
lies Of any city or Incorporated village. except
the city of Cincinnati. for all purposes h than
for the payment OF intfrtst on The debts of such
ely or Incorporated village. aud fur the payment
Of the principal of such leh;S. or parts thereof rs
may fall ,lue within the then cum, MT or next sue
ceediae year, shall not exceed FIVE mills. an ! in
the CITY Of Cincinnati six and a half mills on each
dollar of the ASSESSED value Of the taxable prnp-
crty in such city or Incorporated village: Pro-
vIdel. the aforesaid Intuition sL-all not be con
sirued as Trohihiting assessments on property
adjacent "a local improvements made in any
city or Incorporated village for the purpose of
paying the cost ilIer. of and the damages occas-
Toned thereby and provided further, that moth
ing in tins section shall be construed 10 prevent
the county commits %icners. township trustees. or
corporate authorities Of any city ur village fam
levying any tax which 10y any special law they
shall b. authorized to levy.
See. so. The competent authorities of any
county. city or township. that : all nave sub
scribed tn the capital stock of any railruad COM
pany, and shall have issued its bonds or other
securities Tor the payment of such subscription,
may. at any time within five years next before
the principal of such bonds, or other securities
shall be payable, if the market price of the stock
of such railroad company be less than seventy
pr cent. on its par value. levy, or eaure to he
levied. Annually. on the taxable properly of such
county, city. or township, such tax not exceeding
one mill on the dollar. AZ viii be sufficient to
balance the discount on the railroad stock held
Icy such county, city, or township. hy the time
such bonds may become due and the proceeds
of all such taxes shall form. with such stock. a
sinking fund, and shall he invested in the pur
chase of the bombs issued 10y such county, city,
or township. or in other safe and productive Sc
c%urities. and shall be applied Ia the payment Of
the bonds 50 issued, and to no other Use or pur-
pose whatever.
fCoN.LCDED MKT WEEK