Year: 1859




per centum on the amount Of said tax and
penalty, to be recovered BY an nm notion
Of debt, in the namc Of the treasurer, for
the use Of the county, before any justice Of
the peace or court having jurisdiction there.
Of.


SEQ. rs. The county auditor. or bis dep
uty, shall attend all such sales Of delinquent
lands and lots, made by the treasurer Of
his county, and shall make a record there
Of in a substantial book, therein describing
the several tracts Of lands and town lots Of
feree for sale, as the same shall have been
described in the advertisement aforesaid,
and stating how much Of each tract or
town lot was sold, and to whom sold; and
if any tract or lot shall remain uusold for
want of bidders, he shall so enter il upon
the record; and the auditor shall make out
and certify copy Of said record, and for
ward the same to tho auditor Of state, by
the county treasurer, at the time such treas
urer makes his annual return Of State tax
next after such sale


Sec. 20. Tho auditor shall mako out
and deliver TO the purchaser Of any land or
lots sold for delinquent taxes as aforesaid, a
certificate Of purchase, therein describing
the land or lots so sold, rs the same was
described in the tax duplicate aud stating
therein tho amount Of tax and penalty for
which the same was sold; and if only
part of tract be sold, such certificate shall
specify the quantity sold, and shall be di-
rected to the county surveyor, whose duty
it shall be, when requested by the purchas-
er, his assignee or heirs, to lay of, by metes
and bounds, in square, as near as practical
bic, at the most northwestsrly corner of the
tract from which the sale was made, the guam
tity sold; and if the sale be made from an
inlet or out-lot in any town, or from any
particular part thereof, it shall be the duty
Of the county surveyor to lay off tho part or
portion sold, that it shall extend from the
main or principal street, road or alley, which
may be the most convenient front to snch lot,
to tho rear of the lot, and to bound tho
same by lines, as nearly parallel with the
outlines Of such lot as practicable.


Sec. 27. No deed shall be made by
the county auditor, for any land or lot,
sold as aforesaid for taxes, until the expira-
tion of two years from and after such sale !;
nor shall the survey thereof required by the
certificate of purchase, be made until the
expiration of that time.


Sec. %. Said certificates of purchase
shall bo assignsblc in law and an assign
ment thereof shall vest in the assignee or his
legal representatives, all the right and title
ofthe original purchaser.


Gan 49, A.. Al
two years from the time Of such sale for tax
es, if the land or lot so sold shall not have
been redeemed, the county auditor, or any
of his successors in Office, shall, on request,
and on production of the certificate of pur-
chase, and in the case of the sale Of part
only of tract Of land or lot, on production
of the county surveyors return Of survey,
in case he shall deem such survey necessary,
in conformity with the acquisitions of such
certificate execute and deliver to the pur-
chaser, his heirs or assignee, as the case may
be, deed of conveyance for the tract Of
land or town LOT, or such part thereof as
shall have been sold as aforesaid; Provided,
that when two or more parcels Of the same
tract or lot Of land have been, or shall here
after be sold for nonpayment of taxos, to the
same purchaser or purchasers, it shall be the
duty of the county auditor, on production
of the certificates of the purchaser, OF on
production Of the county surveyors return
of surveys thareof, in conformity with said
certificates, when such surveys are required,
to execute and deliver one deed of convey
ance Of the several parcels SO sold, to the
purchaser or purchasers, his or their heirs
or assiguees; which deed, so executed or de-
livered, shall vest in the grantee or grantees,
his, her, or their heirs or assigns, the same
title, both in law and equity, as il the sever
al deeds for each and ovsry parcel SO sold
were or had been executed.


Sec 80. The deed so made by the au.
ditor, shall vest in the grantee, his or their
heirs and assigns, good aud valid title,
both in law and in equity, and shall be ro-
ceived in all courts as prima faciS evidence
Of good and valid title in such grantee,
his heirs and assigns.


Sec. 81. The purchaser, at sale Of lands
or lots for taxes, Of the interest of any Joint
tenant tenant in common or coparesner, OF
Of any part or portion of such interest, shall,
on obtaining the deed from the auditor, fol
the part or portion so by him purchased
hold the Same as tenant iu common with
the other proprietor or proprietors of such
land or lot; and be entitled to all the priv
ilege Of tenant in common, until legal par
tition of such land or lot shall be made.


Sec. so. Upon the sale Of any land OF
town lot for delinquent taxes, the lien which
the state has thereon for taxes then due,
shall be transferred to the purchaser at such
sale; and il such sale should prove to be in.
valid, on account of any irregularity in
the proceedings of any officer having any
duty to perform in relation thereto, the pur.
chaser, at such sale, shall be entitled to re.
ceive from the proprietor of such land or lot,
the mount Of taxes, interest and penalty,
legally duo thereon at the timo Of such sale,
with interest thereon from the time Of pay.
ment thereof, and the amount of taxes paid
thereon, by the purchaser, subsequent to
such sale; and such land or lot shall be
bound for the payment thereof.


Sec. 33. No sale Of any land or town
lot, for delinquent taxes, shall be considered
invalid on account Of its having been oharg.
ed on the duplicate in any other name than
that Of the rightful owner: Provided, that
such land or lot be, Ia other respects. suf-