Year: 1859

executors, guardians or trustees, the court


shall order the taxes and penalties and the


interest thereon against such lands, TO be dis


cha Iged out of the proceeds ofsuch sale or
election.


Sec. IS. 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 United


States. shall be subject 10 t0xation as other


lands, in this state, Immediately after such


sale.


Sec. 70. Hereafter there shall be levied


annually on each dollar Of taxable property


in this state, (other than such as by law is


otherwise taxed,) as valued and entered on


the grand list Of taxable property, for the


several purposes in this act enumerated, taX.


es at the rates hereinafter specified, namely:


all county expenses OF each Of the several


counties, other than for roads and bridges;


and the payment of the interest and princi-
pal of the debts of the county, such rate as


the commissioners Of such county shall de-


termine to be necessary not exceeding the


following rates, namely: On any amount of


such taxable property in such county not


more than two millions of dollars a rate of


tax not exceeding three mills on the dollar.


On any amount of such taxable property be-


tween two and four millions of dollars not


exceeding two mills on the tollaT On any


amount between four and six millions Of dol


lars not exceeding one and a half mills on
the dollar: On any amount between six


millions and forty millions of dollars not ex-


ceeding and one one-fourth mills on the dol


lar: On any amount over forty millions not


exceeding one mill on the dollar. Provided,
tha in case any important bridge or bridges


built and maintained by any county shall be


destroyed by any casualty, the restoration of
which may be necessary for public accom-
modation, the commissioners of such county


may levy a special tax not exceeding in any


year one mill or the dollar of the taxable
property Of the county, the proceeds Of which


tax shall be applied solely TO the restoration
of such bridge OF bridges. provided, that the


county commissioners ofany county in which


the total valuation of taxable property does


not exceed three millions OF dollars may ia.
crease the rate of tax levied on the first two
millions or any lesser SUM OF such taxable
propertyto any rate not exceeding five mills
on the dollar, and may set aparE any portion
Of the proceeds ofsuch tax not necessary ia
their opinion to defray other county expen-
ses for the epHept year foT the erection Of
coupty buildings, and the amount so set apart
shall be denominated the public building
fund, and shall be paid out on the order oil
the commissioners. There shall,be levied,
for 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 tebt
or debts owing, such rate Of tax on any
amount ofthe taxable property in the town
ship as entered and valued on The grand list,
as the trustees ofthe township shall certify
to the county auditor to be necessary, not ex-
ceeding ne.half of one mill on each dollar
of such valua ton not more than two hundred
thousand dollars, and not exceeding one
fourth Of one nil on each dollar OF such val
uation over two hundred thousand dollars.
But the total amount Of taxes hereafter lev
led in any one year by the constituted au-
thori ties uf any city or incorporated village,
except the city of Cincinnati, for all purpo-
ses other than for the payment of interest en-
the debts OF such city or incorporated vii
lage, and ior the payment Ct the principal of
such deb:s, or parts thereof as may fall due
within the then current or next succeeding
year, shall not exceed FIVE Mills, aud in the !
City OF Cincinnati six and half mills on !
each dollar of the assessed value Of the taxa
bic property in such city or Incorporated vii. |
lage: Provided, Tie aforesaid Limitation !
shall not be construed as prohibiting assess.
ments OH property adjacent to local improve
meuls made in any city Or Incorporated vii |
lage for the purpose Of paying the cost there
Of aud the damages occasioned thereby; and |
provided further, that nothing in this section
Shall be construed to prevent the county
township trustees, or corpo
rate authorities ofany city or village from
levying any tax which by any special law
they shall &c apthurized to levy.


Sec 9O The competent authorities Of
any county, city, or township, that shall have
subscribed to the capital stock OF any rail
road company. and shall have issued its
bonds or other securities for the payment Of
such subscriptions, 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 rail-
road company be less thOn seventy per cent
on lis par value, levy, or cause to belevied,
on the taxable property of such
county, city, or township, such tax not ex-
ceeding one mill on the dollar, as will be
sufficient to balance The discount on the
railroad stuck held by such county, city, or
township, by the time such bonds may be-
come due; and the proceeds OF all such tax.
es shall form, with such stock, sinking fund.-
and shall be invested in the purchase OF the
bonds issued by such county, city, or town
ship, or in othei safe and productive securi.
ties, aud shall be applied to the payment OF
the bonds SO issued, aud to no other use or
purpose whatever.


Sec. 81. 1t shall be unlawful for the cor
porate authorities of any county, township,
city, or village. unless specially and express
" authorized by some act of the general as
sembly, 10 contract any debt, or incur any
liability for the payment ol either
Ihe principal or rinterest oil which during The
hen current year or any subsequent year, 1t
will be necessary TO levy on the taxable prop
,rty of such county, township, city, or vii
age, higher rate oil tax thau the maximum
ate prescribed by this act.


Sec. 80 Every contract made in contra
rention of the provisions OF the foregoing
ection, shall be utterly null and void in
egad to any obligation thereby imposed on
he corporation on behalf Of which such con.
Jact purports to have been made; but every
officer agent, trustee, or mem
N. 0T on,, ,,aunicinal -~ornnra ti0n hat shall