Year: 1859

tract of land or town lot, the county auditor,


on receiving information thereof, shall trans
fer to the several parties in partition the


portion set apart to him, her or them, par.


ticularly describing the parts so transferred;


and shall apportion and transfer the valua.


ton of such land or town lot TO the several


parties in proportion to their respective in.


terest therein, previous to such partition.


Sec. l6. When Hny county auditor shall


be satisfied that the transfer Of any land or


town lot, or any part thereof, has become


necessary, by reason OF a sale thereof, or


any part thereof, for taxes, a sale by a sher.


if or other officer, by virtue of an execution,


order of court, or decree in chancery, or by


reason of devise or descent, he sha II make


such transfer and in such case, if part


only of the tract of land or town lot shall be


transferred, the proportion of the valuation


to be transferred herewith shall be ascer.


tanned by the assessor and for that purpose


the auditor shall furnish the assessor with


list of such lands and town lots, at the time


specified in the fourteenth section Of this act


for delivering the schedule therein named.
1 Sec. II. When the transfer of any land


or town lot, or any part thereof, shall be.


come necessary by reason Of a sale or con.


veyance by deed, and such conveyance shall


be for the entire tract or lot, or part thereof,


as charged on the duplicate, such transfer


shall be made by the county auditor, upon
presentation of such deed, by the purchaser
or his agent and in case such conveyanc


shall be for less than the whole tract or lot,
or part thereof, as charged on the duplicate,
said county auditor shall transfer the same,
whenever the seller and purchaser shall
! agree thereto in writing, signed by them, or
{ personally before the auditor shall agree up
on the amount Of valuation to be transferred
t Herewith but if the seller and purchaser
cannot agree as to the amount of valuation
. to be transferred, the suditor shall place said
:, portion of land or lot on the list, to be by
n him made according to the sixteenth section
/. of this act and the value thereof shall be
v ascertained and returned by the assessor, in


the same time and manner of other lands
h contained in said list. And said auditor
i shall indorse on all deeds (purporting to be
0 deeds of unconditional conveyance OF real
;, estate,) which may be presented to him for
t transfer, the evidence in writing, with his
n signature thereto, of the proper entry of such


transfer having been made according to law
e in his office, unless the same shall be fol
d lands not entered for taxation on the books
u VI luG COuuty uGulIOtS IA "AiNh AuoO hO ohoi
e indorse thereon "not entered for taxation )
: and it shall be the duty Of each county re-


corder, before recording such deeds, to re-
N quire the Endorsement to bel made as afore
h, said, at the expense of the party interested
i provided, that if the county auditor shall bt
e, satisfied that the proportion OF the valuation
er so agreed to be transferred is greater thai
to the proportional value Of the land or lot t
t. be transferred Herewith, !, and that such agree
IN ment was made by collusion of the parties
I'd and with view fraudulenty to evade tn
ce payment of any taxes, which might be legal
in ly assessed on the entire tract or lot, he ma
be refuse to make such transfer and when an


such transfer has already been procured b
" such fraudulent agreement, the same sha
of be cancelled by the auditor, and the land {
.e, lot so transferred sha Il be charged with ta1
,ir es in the same manner as though such tram
I'D fer had not been made.


IS Sec. Is. The county auditor, in orde
of to the performance OF the duties herein re
lie quired OF him, shall, at oil reasonable times
n. have right to examine the records of deed
ny in his county free Of charge.


nd Sec 10. Any county auditor in this Stat
he may, in making out his duplicate of take
I'M place each town lot in its numerical orde


and each separate parcel OF land in each ar
rt, every township according to the numerc
of order Of the section.


er, Sec. 90. The county auditor shall, fro
lty time to time, correct all errors which
of shall discover in his duplicate, either in II


name of the person charged with taxes, Il
cir description of land or other property, or
ter the amount of such tax and when the aud
Try tor is satisfied, after having delivered the d
of plicate to the county treasurer for collectio


that any tax thereon, or any part thereo
r- has been enormously or improperly charge
of he may give to the person charged ther
al! with certificate to that effect, TO be presen
ate ed to said treasurer, who shall deduct Il
all amount from said tax.


md Sec. 81. The county auditor shall attei
spt at his office on or before the fifteenth Of Fe


ruary, and also on or before the tenth day
ng August, annually, to make settlement wi
es. the treasurer of his county, and ascerta
de-, the amount Of taxes with which such treu
tn. urer is to stand charged and the audit
The shall, at each August settlement, toke fro
IN. the duplicate, previously put into the han
Ill, of the treasurer for collection, list of
ks, such taxes as such treasurer shall have be
her unable to collect, therein describing the pl





,ep charged, as the same is described on su
as. duplicate, and shall note thereon, in a mt
son ginal column, the several reasons assign
ipt by such treasurer why such taxes could r
aid be collected ; and such last mentioned !
lch shall be signed by the treasurer, who sh
the testify to the correctness thereof, under oG


or affirmation, to be administered by the {
nty ditor and in making such list, the delinque
wv. cies of each township shall be kept separi
the and distinct and after deducting the amor
/ in of taxes so returned delinquent and the c
xed lection fees allowed the treasurer, from I
me several taxes charged on the duplicate, il
the just and ratable proportion, the treasu
the shall be held liable for the balance OF 81
;ate taxes and the auditor shall certify, in
ne; manner required BY law, the balance due
dis. the State, the balance due the county,
any balance due for road purposes, and the b
by ance due to the townships, and shall for
the with, record such list of delinquencies in
the office.


pom Sec. %. The county auditor shall op
all an account with each township, city, inc
red, porated village, special road. or school
lch, trict in his county, in which, immediate
va. after his semi annual settlement with
all county treasurer, in February and August
red each year, he shall credit each townsh
hat city, incorporated village. special road q


trict, special school district, with the l
nu. amount so collected for the use Of any su
,ri, township, village or district, and on apple
,aJ ,;on oF anv fownship citv village. road