Year: 1859

4 Sec.0., The county auditors anu their depu-
tticsare hereby authorised 10 administer any


oath Or affirmation rendered necessary to the


performances Of any Of the duties Of their respec-
tive ofAces


4 Sec. TO-. The county auditor shall by virtue
of His office, be clerk to- the board Of county


commissioners Of his county, and shall keep an


sccufe*e record Of the corporate proceedings, and


shall carefully preserve al the documents, books,


records, maps, and OTHER pspers, required to be


deposited or keptin his office. t


i Sec. IL. Each county auditor, on going out
of office, shall deliver up to his successor in Of


fee all the moneys, books, records, maps, doou-
ments papers, vouchers, and other property in


his hands belonging to the county; and in case
of the death Of any county auditor, his personal
representation slially in like manner, deliver
up all such books, moneys, records, maps, doou-
ments and other property. -a fnr


Sec. a.. rhc county auditor shall Keep an
accurate account current with the treasurer Of
his county,; and when any person shall deposit
with the auditor any receipt given by the treas
Juror for ny mont ey paid into the treasury, the
auditor shall file such receipt in his Office and
shall charge the treasurer with the amount there
Of


Sec 10: No claim against The cothty shall
be psid otherwise than upon the allowance Of
the county commissio ners upon the warrant Of
the county auditor, except by law or is author
iEed to be fixed by some other person or tribunal
inwhivh cases the same shall be paid upon the
warrant Of tie county auditor, upon the proper
certificate Of tho person or tribunal aliowing
the same; provided, that mo- public money shall
be disbursed by the county commissioners, or
any Of them, but the same shall be disbursed by
the county treasurer upon the warrant OF the
county auditor, specifying the name Of the par
ty entitled to tho sasne on what account, and up
on whose allowance, if not fixed by law; and all
such orders shall be progressively numbcredIand
the number, date and amount Of each, and the
name of the person to whvm payable, and the
purpose for which drawn, shall, at the time Of
Issuing tic same, be'enteredin a book to be kept
by the auditor for that purpose.


Sec. IA. The county auditor shall annually,
on or before the fifteenth day of April, make
out and deliver to the assessor, schedule Of all
lands and town lots within his county which are
found, from his knowledge, or from the certif-
cate Of the auditor Of state, to have become sub
ject to tn xation, and which have not been ap-
praised for that purpose, directing such assessor
to assess the same and make return thereof to him
ON or before the third monday Of May next ensu-
ing.


Sec. rs, When IN alteration Of any list en-
tered on the grand levy may become necessary,
by reason Of the partition Of any tract Of land
or town lot, the county auditor, on receiving in.
formation thereof shall transfer to the several
parties in partition the portion set apart to him,
her or tliem particularly describing the parts SO
transferred; and shall apportion and transfer
tile valuation Of such land or town lot the sever
al PARTIES in proportion TO their respective in
tefes1 tlierein, previous to such partition.


Sec.. 49, When any 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 ta3os, sale by sheriff or other officer, by
virrur'of an execution. order Of COURT or decrec
in chancery, or by reason of o. devise or decent
he shall make such transfer; md in such case if
part only of the tract of land or town lot shall
be transferred, the proportion Of the Saatiaticn.
to be transferred Herewith shnlN bs aseertained
by the assessor; and forthat PURPOSE the adit6r
shall furnish the assessor with o. list Of such,
lands and town lots,,at the time specified in the
fourteenth section Of this act for delivering the
schedule therein named.


Sec. H., When the transfer Of any land or
town lot OF any part thereof shah become nee.
essary by reason Of o sale or conveyance by
deed, rdisuch' conveyance shall be for the en-.
tire tract or lot or part thereof as charged on
the dupicate, such transfer shall be made by the
county auditor, upon presentation Of stich deed,
BY tho purchaser or his agent and in case such
conveyance shall be for less than the Whole tract
or lot, or part thereof, as charged on the dupli-
cate, said county auditor shall transfer the same,
whenever the seller and purchaser shall agree
thereto in writing, signed by them or PERSONAL
lly before the auditor shall agree upon the a.
mount of valuation to be transferred Herewith;
but if the seller add purchaser cannot agree as
to the amount of valuation to be transferred, the
! auditor shall place said portion Of land or lot
on the list, to be by him made according to the
sixteenth section of this act and the value there
I of shall be ascertaned and returnedby the as
SCISSOR, in the ssns time and manner of other
lands. iii laid list. And snid auditor shall in
dorse on all deeds (purporting to be deeds of in
conditional conveyance Of real estate,) which
may be presented to linn for transfer, the evi-
dence in writing with. his signiture thereto Of
the proper entry Of such transfer having been
made according to law, in his efice unless the
same shall be forlahds not entered for taxation
on til books. Of thecounty auditor, iniwhish case
he shall endorse thereon s.not entered for taxa
tion," and it shall be the duty. Of each county
recorder, before recording such deeds, to require
the Endorsement to [bel made as aforesaid, at
the expense of the party interested; provided,
that If the county auditor shall be satisfied that
the proportion Of the valuation 50 agreed TO be
transferred is greater than the proportional val
ne of the land or lot to be transferred Herewith
and that suchWgreemert was made by collusion
Of ths parties, and with view ffaudulentiy 10
evade the payment Of any taxes, which might
be legally assessed on the entire tract or lot he
NAV refuse to make such transfer and when
any such transfer has already been procured by
such Fraudulent agreement, the same shall be
Cancelled by the auditor, and the land or lot 50
transferred shall be charged with taxes in the
same manner as though such transfer had not
been made -.t5:I-.,.of f4-,.t as., e


Sec. 49,. The county auditor in order to the
performance Of the duties herein required Of mi,
shall, at all reasonable times have aright tosex-
anime the records Of deeds in his county, free Of
charge 5An E{asss4sf-..a e I.ss' f-
Sec. 10. ANY county auditor in this state