Year: 1859




and penalty, had been assessed, and said
proportion or proportions Of said tract,
originally listed for taxation in the name or
or names Of said delinquent proprietor or
propretors; aud whenever any lands so held
by tenants in common, shall be sold upon
proceedings in partition, or shall be taken
by the election Of any Of the parties to such
proceedings, or when any real estate shall
be sold at judicial sale, or by administrators,
executors, guardians or trustees, the court
shall order the taxes and penalties, and the
interest thereon against such lands, 10 be
discharged out Of the proceeds of such sale
or election.


Sec. 70. AL tracts Of land set apart for
school or ministerial purposes, aud sold BY
and under authority of law, and all lands
which shall be hereafter sold by the Uni
ted States, shall be subject TO taxation as
other lands in this state, Immediately after
such sale.


Sec. 10. Hereafter there shall be levied
annually on each dollar Of taxable property
in this state, (other than such as BY law is
otherwise taxcd,) as valued and entered on
the'grand list of taxable property, for the
several purposes in this act enumerated.
taxes at the rates hereinafter specified, name
ly: all county expenses of each Of the sew
eral counties, other than for roads and
bridges; and the payment of the interest
and principal Of the debts Of the county,
such rate as the commissioners of such coun-
ty shall determine to be necessary, not ex-
eeeding the following rates, namely: On any
amount Of such taxable property in such
county not more than two millions of dol
lars rate of tax not exceeding three mills
on the dollar: On any amount of such tax
able property between two and four mil
lions of dollars not exceeding two mills on
the dollar On any amount between four
and six millions of dollars not exceeding
one half mills on the dollar: On any
amount between six millions and forty mil
lions 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, that in case any iupor-
tant bridge or bridges built and maintained
by any county shall be destroyed by any cas-.
ualty, the restoration Of which may be neces.
sary for public accommodation, the commits.
sloners otsuch county may levy special ta1
not exceeding in any year one mill on the
dollar Of the taxable property of the county
the proceeds of which tax shall be applied
solely to the restoration of such bridge O.


bridges provided, that the county commits
sioners of any county in with the total val
uation of taxable property does not exceed
three millions of dollars may increase the
rate of tax levied ON the first two millions
or any lesser sum of such taxable property
to any rate not exceeding five mills on the
dollar, and may set apart any portion of the
proceeds of such tax not necessary in theil
opinion to defray other county expenses fol
the current year for the erection of county
buildings, and the amount so setapart shall
be denominated the public building fund
and shall be paid out on the order of the
commissioners. There shall be levied 70,
township purposes, other than for road
bridge, for the support Of the poor and com
mon school purposes, and for the purpose
OF paying the interest or principal of any
debt or debts owing, such rate of tax, OIL
any amount of the taxable property in ths
township, as entered and valued on The
grand list, as the trustees of tho TOWNSHIP
shall certify to the county auditor to be nee
essary, not exceeding one half of one mil
on each dollar Of such valuation not more
, hundred thousand dollars, and not exceeding
} one-fourth of one mill on each dollar o
} such valuation over two hundred Thousand


dollars. But the total amount of take
hereafter levied in any one year by the con
stituted authorities of any city or incorpo
rated village, except the city of Cincinnati
r for all purposes other than for the paymen


of interest on the debts of such city or in
} corporated village, and for the payment o
J the principal of such debts, or parts thereo
as may fall due within the then current @
next succeeding year, shall not exceed fiv


mills, and in the city of Cincinnati six an,
} half mills on each dollar of the assesse,
value Of the taxable property in such cit
or Incorporated village: Provided, tn


aforesaid limitation shall not be construe,


as prohibiting assessments on property ad
jacent to local improvements made in an,
city or Incorporated village for the purpos
| of paying the cost thereof and the damage
J occasioued thereby; and provided further
: that nothing in this section shall be cor
} strued to prevent the county commissioner,


township trustees, or corporate authorize
: of any city or village from levying any ta
which by any special law they shall be au
thorizOd to levy.


Sec, 80. The competent authorities Z
J any county, city or township, that shall hay


subscribed to the capital stock Of any raj
! road company, and shall have issued il


bonds or other securities for the payment I
such subscription, may, at any time With
five years next before the principal of sue


bonds, or other securities, shall be payabl,
J ifthe market price Of the stock of such raj
road company be less than seventy per cen
on its par value, levy or cause to be levieG
annually, on the taxable property of sue
} county, city, or township, such tax not e,
: ceeding one mill on the dollar, as will b
sufficient TO balance the discount on the raj
road stock held by such county, city,or towr


ship, by the time such bonds may becom
} due; and the proceeds of all such take
: shall form, with such stock, a sinking fuuC
, and shall De invested in the purchase Of tn
} bonds issued by such county, city, or towr
ship, or in other safe and productive secur
ties, and shall be applied to the paymen
Of the bonds SO issued, and to no other us