Year: 1859




to be keptin his office, minute of all deeds by hin
made for lands and town lots of parts thereof sold
for taxes therein naming the person stood charged
with the taxes at the tune of such SALE aud the date
of such sale, the name of the purchaser, a brief de
scrpton of the land or lot sosold the quantity sold
the amount for hieh the sold, the name of
the grantee In the deed the date of It's exeeu-
tion. E31saf29 Tts2 - '-3sEL1 a4a ,
Sec. 81. When any tract or portion of iand town
lot or part thereof shall be sold for taxeo and after
wards redeemed 1t shall be the duty of the county
auditor 10 insert a minute of such redemption the
date thef. of and nv whom made. ON his record of
sales of land for delinquent taxes and sign the
! officially.


Sec 3d. Every tract of and and tow lot offered
for sale by the treasurer provided and
not sold for #dht of bidders, shall be and the
hereby declared be forfeited the Of Ohio
and thenceforth all the right. title claim and inter
est of the former owner thereof, shall he
considered transferred and vested in said state
to be disposed of as tn Legislature may by law d-
rect and the county auditor shall annually return
by his TREASURED separate list of allands or town
lot so forfeited with the description thereof und the
amount of lax due thereon to the auditor of state
and all such lands lots shall be preserved the
duplicates until sold or redeemed, and the taxes
thereon regularly assessed, In the name of the state
of Ohio which taxes shall he returned annually. by
the treasurer delinquencies, and credited to him
as other delinquencies. in his settlement s'
/ Sec. 80. If the former owner or owners of any
tract of land town lot, which may be forfeited as
aforesaid shall, at any time before the state shall
have disposed of such land or lot pay into the
tv treasury of the county in which such land or lot
may be situated into the state treasury oil the
taxes and penalties due thereon the time of such
forfeiture, together with the taxes and penalties
which have since accrued onsuch land or lot (Which
shall be ned and certified by the auditory
the state shall in such case renqush to such form
owner or owners, all claim to such land or lot
and the county auditor shall then enter such land
lot his duplicate with the of the proper
owneror owners. -1tfsei = ,Esfsls-t -is7 l4 l3t


Sec 40. The county auditor shall charge fhe
county treasurer with all moneys by him received.
under the provisions of the proceeding section and
shall make out an annual list of Linds and town
lots, upon which payments shall have been made as
aforesaid specifying therein the proportion of such
money belonging to the state and shall forward
said LIST to the auditor of state by the county treas
urer. at the tBe of paying over the state tax and
the county treasurer shall pay into the treasury
the states proportion of such money he
pays the other taxes due the state - aaffa z.
time furrisl.-tne several COUNTY auditors with all
such forms and instructions he NAV ish them to
pursue in the perorna nee of their several duties
end the said auditor sh all obse We them glv
- Sec. r42. III the taxes charged any land or lot
be regularly paid, and such land erroneously re-
delinquent and sold for taxes and sale there
of shall be void; 1.-the money pal by the pur.
chaser at such void SALE shall be refundedto him out
of The county treasury, the order of the County
auditor, and that so much of said tax as+has been
paid into the state treasury shall be refunded the
county treasury and the comfy auditor shalfretain
the same in his next semi annual settlement, and
charge the state treasury Herewith, in said settle
| ment.-- '=-----=- - =. - 80


Sec 49, The county; auditor Of the county IN
W hch any land or town lot shall have been, may
hereafter be sold for the prov
this act, hereby authorized and required teexecue
proper deed therefor to the person persons enti-
tied to receive the same, whether the said land
town lot shall at the time of the execution of said
Decd continued bewithn said county or not in the
though the said land or town lot stil
remained within the limits thereof any law to the
contrary Notwithstanding.


Sec. A. The county auditors of the several coun-


ties in this state be- and they hereby authorized
to discharge from Imprisonment any person who
shall be confined in jail for the payment of any
fine amercement due to the county, when such au-
dior shall be of opinion that the same be col
lected by such imprisonment


Sec. As. The fees of the several county auditors


for transfer of real estate for taxation SHALL in no
exceed dollar. where the property transfer
red is included in title, whether by deed of con-
title


Sec. 46 1t shall be the duty of the several coun-
ty auditors in this state, in filing away the
of the taxable property of the individual tax
payers returned by township assessor, in pursp-
of law, 10 ethe Statements aforesaid returned
freIn the different townships in separate bunGes
each township by itself instead of fling each state
ment separately The county auditors shall be al
lowed and paid out of the county treasury, the
! of twenty-five cents, and more, fol fling away
the statements of taxable property in each township
| in their respective counties.


See. Al Every county auditor hereafter delivering
any certificate of purchase of forfeited lands
lands sold for taxes, shall Immediately, his du
plicate transfer the same into the of the pur
chaser charging therefor the of ten cents which
shall be considered part of the expenses of the sale
/ And if any county auditor shall neglect to make
such transfer he shall be liable to action by any per-
injured thereby for neglect of official duty
Sec. as. The auditors of the several counties in
this state shall cause the list of delinquent lands
in their respective countless be published least
four weeks between the third Monday of November
and the first Monday in January, in some newspa-
per printed in their respective counties if any be
printed therein and if none be printed therein, then
| in some newspaper having general circulation in
such county, to which list there shall be attached
notice that the whole of tbs several tracts
lots in said list contained much thereof will
he necessary to pay the taxes and penalty charged
thereon, will be sold at the court house, in such
county the second Monday of January next there
after by the csnnty treasurer unless such taxes and
penalty be paid before that time.


Sec. 49. The county auditor shall, or before
fhe day of sale mentioned in such notice, insert
the foot OF the record, delinques lIst copy of
such notice and shall moreover certify on said re-
cord Immediately following notice, Sle
! of the paper and the length of time such list and
nesiss v
of delinquent lands and loss, shall be the duty Of
tho county auditor to compare the same with the du-
Pleate in tie hands of the county treasurer, and
strike therefrom all lots upon which the
taxes, interest and penalty of the preceding year,
with the taxes of the current year shall hive been
paid, and proceed to advertise the remainder as
. herein provided.
Sec. 81. In all cases where any county auditor
by inadvertence or mistake, shall have, this year,
omitted in any future year hall omit to publish
the delinquent list of his county, according to the
quirenents of this act it shall be his duty, in
| the taxes and penalty With which the land and
charged, SnallhOC, before the
tenth of August of the next succeeding year, have
been paid, to charge the said lands and town lots
with the said taxes and penalty and also the
of the current year. and record certify and publish
the part of the delinquent list, according to
the provisions of this act.
! Sc So. In all eases where: any county auditor
by inadvertenee or mIsiake, shall this year, have
omitted. or in any future year shall omit to
upon the duplicate of this county, any lands to


lots. situate within his county, subject to taxation
shall be his duty, when he shall enter the on
the u icate of the next succeeding year. to add to
the taxes of the current year. the simple each
and every preceding year IN which such land OF
town lot shall so have escaped taxation. t


See. SO. ere shall be hereafter allowed to the
publishers of newspapers for advertising the delin
quent forfeited lists of the several Counties of
this state exceeding thirty cents for each
tract of land. ortown lot. part of 10 advertised in
the delinquent list and not exceeding thirty
Tor each tract lot part of lot advertised the for
feited list, and sum not exceeding dollar per-
square of three hundred ems. for the first three In
sertions. and twenty-five cents per square for each
additional insertion tor the heading, head lines and
certificates of any such advertisement: I: Provided
al.. IL.