Year: 1859

statement or account, to proccedAnd collect
the same oil the person so charged with said
taxes and per centum, for which services he
shall be allowed tho same fees that county
troasurers arc now allowed for collecting
Delinquent taxes, by process, to be collected
Of tho person against whom said taxes aro
charged.


SIC. So. For tho collection of all taxes,
penalty and costs, mentioned in the preced-
ing section of this act, the several county
trcasurcrs of this state shall have tho same
powers that are now or may hereafter be
giycn by any law of this state for tho coll
lection of taxes; and all taxes collected pur-
suant to the provisions of said section by any
county treasurer of this state, shall bo by
him romittUd, in tho safest and most con-
ycnicnt way to the treasurer Of the county
to which such taxes belong; and at tho samo
timo he shall forward the statement to tho
county auditor Of said county, stating the
amount so collected, and of whom; and in
case he shall bo unable, from any cause
whatever, to collect the same, then and in
that case he shall return the original stato-
mcnt or account, to tho county auditor of
( tho county from which it was sent, together
with the cause or causes why said taxes
could not be collected, certifying in his Off
cial capacity to the same.





ora county commissioners in this state,
annually, at their September session, to
cause the delinquent list of personal prop
crty to be publicly read on the second day
of said session: and said commissioners may,
/ at any time, direct their county treasurer to
proceed to collect, in the manner prescribed
/ in this act, any delinquent taxes Cue their
county.


SEC 90. If such delinquent taxpayer
! shall have removed out of tho state, or have
property, moneys or credits due, or to
become due in this state, it shall be the duty
of the treasurer of the county whero such
property may be, or in which such tax was
assessed, to proceed to collect the same by
/ distress. attachment or other process of law;
and hen so collected, said treasurer shall
/ be entitled to retain, in addition to the fees
allowed him by law for collecting other
chattcl taxes, further sum sificient to pay
a reasonable fec for such legal advice and
services as he may require.


Sec o. All taxes collected under the
provisions OF the last preceding three Sec
lions of this act, shall be distributed by
the county auditors in the same manner
that other delinquent taxes are now re-
qured by law to be distributed.


REDEMPTION OF LAND SOLD AT DELINQUENT


SALE.


Sec. 90. All lands and town lots which
have been or may hereafter be sold for
taxes at delinquent sale under the laws of
r ihe state, may be redeemed at any time
, within two years from and after the sale
thereof; and all lands belonging to minors.
fcmes covert, insane persons, or persons
in captivity, and which have or may here
after be sold for taxes. may be redeemed
at any time within two years from and
after the expiration of such disability.


Sec. 90. All applications for the re-
dcmption Of lands or town lots sold for
taxes, shall be made to the county auditor
OF the county in which such lands or town
lots are situated.


Sec. "a. Any person desiring 10 redeem
any land or town lot, sold by any county
auditor or county treasurer, under or
by virtue Of any law Of this state, within
the time limited by law for such redemp-
tion, may deposit with the county treasurer
upon the certificate of the county auditor,
particularly describing such land or town
lot, and specifying the same, an amount
Of money equal TO that for which such
land or town 10: was sold, and the taxes
subsequently paid thereon by such pur-
chaser, or those claiming under him, to-
gether with interest and fifty per centum
penalty en- the whole amount paid, inclu-
ding costs, and one dollar 10 pay the ex-
pensc Of advertising, as hereinafter pro-
yided.


Sec 95. When any Joint tenants, tenants in
common or coparceners, shall be entitled TO redeem
any land or town lot, sold for taxes and any per-
fl,pll PEI,r= ,rIlSN
the application tor the certificate of redemption,
, or from any cause cannot he joined in such nppli
cation, the auditor may entertain the application OF
any one OF snch persons or so many as shall join
therein, and may make certificate Tor the re-
compton OF such proportion OF said land or lot
the person persons making such application shall
be entitled to redeem. Upon the presentation of
> aHy such certificate Of the county auditor 10 tie
county treasurer, for tie redemption of any land
or town lot, sold for taxes and upon the payment
of the money into the county treasury ne aforesaid,


the county treasurer shall give the person per-
SONS making such payment, duplicate receipts
therefor, describing the property or the land or
town lot as the same is described in or upon the
certificate oi the auditor aforesaid; one OF
which receipts shall be registered by the treasurer
. and Immediately filed with the county auditor, by
the person or persons or party receiving the
aud thereupon the auditor shall forthwith cancel
: the sale and transfer the property land or town
lot to tie proper person or persons or partyi and
such receipt, when so filed, shall operate as an ex
unTuishmCnt of oil rights, either in law or equity,
, conferred in any way or manner by such sale
And the auditor shall publish q notice of such re-
dcmption in the same newspaper in which the ad-
verscmCnt of sale had been published, for three
weeks, either in weekly or daily paper, once in
each week, at an expense not exceeding one dollar.


SEC, 9G, Upon the demand of the pur-
chaser, or his legal representative, and tho
r surrender of tho tax certificate, and upon
the payment of the auditors fees, the county
+ auditor shall draw bis warrant upon the
; county treasurer in favor OF such purchaser,
or his legal representative, for the amount
of money so deposited, as hereinbefore men
toned, with the said treasurer, fees for such
services


SIC. OF. In all cases where such deposit
shall not be made within two years from
the tmo of the sale of lands or lots sold for
delinquent taxes, or within six months from
that of lots or lands forfeited to the state
for non payment of taxes, tho auditor shall.
, at tho request of tho person presenting such
certificate, motto such fact upon the back
: of said certificate, and sign his namo
, thereto. Whom any tract or portion of land
or town lot or part thereof is thus redeomed,
= or any deposit thus made, it shall be the
, duty of the auditor of the county to noto