Year: 1859

value thereof shall be ascertained and re-
turned by the assessor, in the same time
and manner Of other lands contained in
said list. And said auditor shall endorse
on all deeds (purporting to be deeds Of un-
conditional conveyance Of real estate,
which may be presented to him for trans
fer, the evidence in writing with his sigma
ture thereto, Of the proper entry Of such
transfer having been made according to law,
in his Office, unless the same shall be for
lands not entered for taxation on the books
Of the county auditor, in which case he
shall indorse thereon, 'not entered for tax
ation," and it shall be tho duty OF the coun-
ty recorder, before recording such deeds to
require the Endorsement to [be made
as aforesaid, at tho expense Of the
party interested provided, that if the
county auditor shall be satisfied that the
proportion Of the valuation so agreed to be
transferred is greater than the proportional
value Of the land or lot to be transferred
Herewith, and that such agreement was
made by colusion of the parties, and with
a view fraudulsntly 10 ovado the payment
of any taxes, which might be legally as
sessed on the entire tract or lot, he may re-
fuse 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 so transferred, shall be charged with
taxes in the same manner as though such
transfer had not been made.


Sec Is. The county auditor, in order to
the performance of the duties herein re-
quired Of him, shall, at all reasonable times,
have a right to examine the records Of
deeds in his county, free Of charge.


Sec. 10. Any county auditor in this
State may, in making out his duplicate Of
taxes, place each town lot in its numerical
order, and each separate parcel of land in
each and every township according to the
numerical order Of the section.


Sec. 20. The county auditor shall, from
time to time, correct all or errors which he
shall discover in his duplicate, either in the
name Of the person charged with taxes,
the description of land or other property,
or in the amount Of such tax; and when
the auditor is satisfied, after having deliy-
cred the duplicate to to the county treasu-
rer for collection, that any tax thereon, or
any part thereof, has been enormously or
improperly charged, he may give to tho
person charged Herewith, a certificate to
that effect, to be presented to said treasu-
rer, wheshall deduct the amount of said tax.


Sec. 81. The county auditor shall at
tend at his Office, on or before the fifteenth
day of February, and also on or before the
tenth day of August ANNUALLY, to make
settlement with the treasurer of his county,
and ascertain the amount Of taxes with
which such troasoror is to stand charged
and the auditor shall, at each August set
tloment, take from the duplicate, preyRus-
ly put into the hands of the treasurer for
for collection, list of all such taxes as
such treasurer shall have been unable to
collect, therein describing the property on
which said delinquent taxes are charged, AS
the same is described on such duplicate,
and shall note thereon, in marginal col
umn, the several reasons assigned by such
treasurer why such taxes could not be COL
lected; and such last mentioned list shall be
signed by the treasurer, who shall testify
to the correctness thereof, under oath or af-
frmation, to be administered by the audi
tor; and in making such list, the delinqu0n-
cies Of each township shall be kept sepa-
rate aud distinct; and after deducting the
amount of taxes so returned delinquent and
the collection fees allowed the treasurer,
from the several taxes charged on the du-
plicate, in just and ratable proportion, the
treasurer shall be held liable for the balance
Of such taxes; and the auditor shall certify,
in the manner required by law, the balance
due to the State, the balance due the coun-
ty, the balance due for road purposes, and
and the balance due to the townships, and
shall forthwith record such list of delin-
quencies in his Office.


Sec. %. The county auditor shall open
an account with each township, city, incor-
porated village, special road, or school dis
trict in his county, in which, Immediately
after his scmi-annual settlement with the
county treasurer, in February and August
of each year, he shall credit each township,
city, Incorporated village, special road dis
trict, special school district, with the net
amount so collected for the use of any such
township, village or district, and on tho ap-
plication of any township, city, village,
road or school treasurer, the auditor shall
give him an order on tho county treasurer
for the amount then due to such township,
city, village, road or school treasurer, and
shall charge them respectively with tho
amount Of such order; provided, that the
person so applying for such order shall de-
post with the auditor certificate from the
clork Of the township, city village, or dis
trict, stating that such person is treasurer Of
such township, city, village or district, duly
elected or appointed, and that he has given
bond according TO law.


Sec. 2s. The county treasurer, or his
deputy shall attend at the court house in
his county, on tho second Monday in Jauu-
ary, in conformity with the notice provided
in section so or the this act, and shall then
and there, at and after the hour of ten in
the forenoon, proceed to offer for sale, sep
arately, each tract of land or town lot con
tanned in the advertisement aforesaid, on
which the taxes and penalty have not been
paid and the person or persons offering at
said sale to pay the taxes and penalty,
charged on such land or lot, for the lcast
quantity thereof, shall be tho purchaser or
purchasers of such quantity; and the treas