Political Beacon, Volume 4, Number 26, Lawrenceburg, Dearborn County, 10 April 1841 — Page 1
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BEACON.
Ji JO.JC H A PUBLISHED BY MILTON GREGG. VOLUME IV. LAWREXCEBURGII, (IA.) SATURDAY, APRIL 10, 1841. NUMBER 23.
auy person shall deposite wiih (he auditor, any receipt given ly the treasurer, for any money paid into the trcusuiy, the auditor sh.iil fiie such teceipt hi h's office, ami shall charge the treasurer with the unoiinl thereof. Sec. 11. That all accounts, debts, and i .. . . . ? . i i it
uema.ius, jusnv cii.ar:"ca(;le against anv
T nn MS. Two (i i.Alts in advance or within three month after the comme-nrcm Mit of the year, or Tuo Dollars ami I'ifvv ("r.Nt, within six months ami Turku Dollars after the expiration of the year, will be required from Country Sub'ciber?, and those h rect ive their paper by mail. 'IVo Diiu.in. ami FiftvC'iint in a-lvnitrf . oriuthn three m mn n."t,-r s.tKiTil.ini:. nn:i
TiiRKr Pot Lars after the exjxrvi.m of the j count v, ui.d which are not directed b"v
year, m he te-t lro, town .ubscjihert. nvv to ,,n selt!eJ .u, aowcj pv Su;i0 ,,,-. .Nn s ibrrtption taken for lessth.m six month, i .. , A failure to notify a discontinuance at the end ' er Prrso or tribunal, shall be examined ft'.vj time subscribed for will bo considered as settled by the auditor of such county; a new ensag.ement. (and for all such just accounts, debts, and Alllettcr to the Rditor must be postpaid. demands, settled and allowed bv the audi- , , TfRms of AnvFRTi.!N:. i tor, or sel t led or al lo wed b v an v'ot he r perI wet-e line or less, three insertion, nne dol- .1 , .. , " , ' , .ar,andtwev-f.ve cents for each addmonat in- son or "J1"' """""'Zed by law to do i.-rtion. Longer advertisements in the same ""d for a't demands against such counproportion. j ty, ti e amount of which is fixed by ayy, t 111,1 11 in ! thu county auditor shell issue orders oii AX ACT rRl'SCRiniXfi THH lUTli:sj'o treasury cf such county, payable OF COUNTY AI D1TOU. j to the several . persons entitled thereto; Arrnovr.n FEimrARV l'J. 18 11. j and all such orders sliall be progressively Sr..-. 1. lie it enarted h,, the General ' h a,u' nnbt, date, and Assanhh, cf the State of Indiana, That i amonnl f,'f ciirh' ,!ie,n"me f,f t,!C rcrthcro shall bo elected "bv the qualified : V1 ,,f,m P1?3 let ,h.e P"rpoes lor rhetors of each nreanWl county in th v;' ,th ,!,r,w"' s!lai,' te t.me of issumg
Klnfe. on ll,.. first Mottd-.v in Xiianct nnvt "ie MTn' le '0ro,a into a LOOK tope
- ' rone county auditor fur each county, who shall hold his office tintil the first Mondiy of y arch, lwJi; and on tiie first Monday in August, 1M.", an. I every fifth year I he re -tft or, thete s!nl!, in th-t same t;riner. Iu f h-ct' d one county auditor for v ich t-onntv, who f'Hl 1: -f ;c f r l,fi . -i-5 IV.. in the first Mund.iy of M'c'i I-.' Xt ?n .CfdilC 1.' rh'Ctio!', Ml 1 t! i :' J iri : .;;".ir i? f loe'ed Hllil (pi.". I li' d, r.i'.l fhi'.l l.cep I il'CC! St t!)C S':2t c! ! t-c ( f h:s ( (Miti'y. S.'C. 'J. Tint t!;e Ci'i!i!y au.lito-. p:e i.-,5 to rn'eiinj on ti;e dutii nf hirt of-. lice, shall tfivft 1 .(!! witli two or nioro so- ( "nit OJ, to tl.3 accept rce cf tl.n bo nr ? du'n conr.tv lus'nes .f the proper rotmtv, in t; " j H it SUM of two ?i; ' -nr.i! do!1 .r-'. p1)' -bio lu t1!'? -Si i'e of I:: 'i:uvi. and
cond t..'1'.e'i tr t; o I oii.Ti'i ffscnare ot
anew by the auditor of state to furnish such statement by the first day of November, in the same year, and any county auditorwho shall fail, as above required, to
and town lots returned delinquent by the
county treasurer, in the preceding Janua
ry, (excepting those on winch the taxes
Sec. 10. That the county auditor, in order to the performance of the duties herein required of him, shall, at oil reasotiHhle times, have n r'glit to examine the records of deeds in his county, fiee of charge. Sec. 17. That the county auditor of
each county shall, annually, between the red dollar?, and when so fading, if ho shall ivs said hinds and town luU in said list, ns
hiM Monday in Juneur.d ti e hSteenth rinv ' tn like manner fad, when so recu'red bv
the aud:tor of slate, to iiirnish bv the firs'
rf t tvi n f Ml flirt r- o - r r-
t ided for that purpose, a Psl of all lands i Sec. 35. That no deed shall be made
ty ihe county auditor, for any laud or lot sold us aforesaid, for taxes, until the expiration of two years, from and after such
transmit such report by the first day of I shall have been paid into the state trcr.su-' sale, nor shall the survey thereof, required October annually,-shall forfeit and pay to! ry, and such payment certified to the coun-i by the certificate of purchase, le made unthe siate of Indiana the sum of one bund- j ty auditor by the auditor of stale.) describ- j til the expiration of that time.
Moncav
Sec. 36. That said certificates of our-
:e same are descrbed on the tax crjpli-1 chase shall be assignable in hw; and an
catp, p.iid charging them in the taxes of! assignment thereof, shail vest in the as-
t!:e preceding year wfth t?;e interest, and
of Angus', inaho out a duplicate of taxe.i
assessed in such county, according to the
forms which shall be furnished I y the and- such report as above set forth, lie shall in I a penally cf twentv five per centum on itorof stale ; and in doing so, he shall en- like trimmer forfeit and pay the further such taxes, also the 'taxes of the current
ter, first, nd hinds m each civu township, . sum of one hundred dollars; which fines year, and shall certify the correctness
with the name of Ihe owners, in alphabet!- nnd forfeitures the auditor of state shall thereof, the date at which the sams was ! sale for taxes, if the land or lot so sold
cat orueryrne. value i tne lanu wi.nout jm- icrthwith direct the prosecuting attorney recorded, r.nd sign the same officially. shall not have been redeemed, the county provements, and opposite this in another , of tho proper county to sue for and col-j See. 29. That the auditor shall'cause auditor, or any cf his successors in office, column, the value of such land with im- ; lect : and when so collected shall he naid such delinoiient lists to be nublished. rt ' shail. on reau'est and on nrodnrtimi .-.rii.J
provements. Next.in like order, lie shall i over to the county treasurer, who shall j least four weeks, between the fifteenth ! certificate of purchase, emtio case of ihe
sigr.ee, or his lrgnl lepresentatives, all tho
right and t.w? of the purchaser. Sec. 37. That t.t any time afier th laprcof two years from the time of such
keiit
y t.ii auuiior fi rt'iat purpose.
Sec l'J. That tiie county auditor sliall r.r.uu ',1'y, on or before ti.o first day of ."March, make out and deliver to the assessor of i.is county, on den. and. a schedule of nil lands and town lois within l.:s county, v.ii i iirrT four l fj tn his Ut.owledgc, or iroui 1 1 riificale irt.ut the attd'tor ffs';it.'
to h- ve lu :,'ino sul-i'-ct to tnxatior. a
enter all lovm .in-lots and out-lots, wilh the
improvements thereon, situated in- such township; and in their place all corporation stock (except 4)ank. stock) and the fourth place all persotrd property which is or shall hereafter be made-subject to taxation by tiie laws cf this stale, and which shall be charged, together with the poll tax, in the civil township where the owner
resides; and he shall number each oruani-
give duplicate receipts, one of which shall 1 day of October and the twenty fiuh day of j sale of part only cf a tract of land or lot, be deposited by sm h collecting officer i December, in some newspaper printed in ! cm production of the county surveyors re-
with the county auditor; which fines and Ivs county, if any be printed therein, and forfeitures shall be for the use of the prop- if none be printed therein, then in some er county seminary, to be drawn on the j newspaper having general circulation in auditor's order. i such county, or by three written notices. Sec. 24. That the county auditor shall,) posted up in each township of sn id coun-
frotn time to time, correct ail errors which ! ty, to which list there shall he attached a
turn of n survey, in conformity with the requisitions of such certificate, execute and deliver to the purchaser, his heirs or
assignee, as the case may be. a deed of conveyance for tho tract 'of land or town
lot, or such part thereof as shall have been
he sliall discover in his duplicate, either in i notice, t hat the whole of ihe several tracls i sold as aforesaid: Provided, when two or
tho name of the person charged with tax-i of land and town lols in siid iist contain
zed (ownship'in regular progression, ns tiie J Cs, ihe-desciiniion ofl and and other prop- cd, or so much thereof ns will be necessame shall stand entered on his duplicate, ! Crly, or in the amount of such tax; and ; sarv to pay the taxes, interest, and pcnal-
r.mi the same iv.vnsmp sr.uil return the ; when the nodi tor 13 satisfied, and after ' tv chnr.?ed thereon, will be sold at the
same nunmer jrorn year to year. having delivered the duplicate to the cot1:?-1 court house in such coun'y, on the fitst j duty of the county auditor, on production Sec. I S. Tin; coun'y auditor, making j ty treasurer for collection, that any tax : Monday in January next thereafter, by the i f the certificates of tho purchaser, or on such dnpl cale, s-I.all be careful to enter j thereon, or any part thereof, hns been er-; cov.n;v tioastuer unless sue': '-xr.-. inter-1 the production of trie count v surveyor's re-
more parcels of the same trart or lot of
land, have been or shall hereafter be sold for the non-navrnenl of inxes, to the sama
purchaser oi purchasers, it shall be the
t hereon id
U'.s ;m,! t,vn
which h ue not been ascsci for that pur- j s,y eiltc,'cd for "--'-ion, with the vakia i-o.., diKcting such ar.-rorto;;srss the I ,h-!et'l ts hcl25:f;te assessed; :;U
c-
I
s inv and in ike return thereof to Irm. on or ! ' fi'i e the fii.st (h.y of June next sue-
c. 13. That when nn alteration of
an) !i.t Filtered on the grand levy, may be-'cou-e ecos.try, I y leason .f the pailiiion of any t-aet of hmd or town lot, the coeniv auditor, on receiving infomiaVon thereof, shail transfer to the several inrtie in
all such lanes and tun lots, as bv tnista!:e
or neglect si;;,!! have been previously
! fur.cousiy cr itipr.'ipv.fy civ-wo, -,e n',:;v give to. the perse n charged therewith a j c.trtificatn to that effect, to ! c' presented to said trc'snicr.
Sec. 25. Thst the auditor of each ri'i.i-
cs and p'-n-diy be prd befi -? th-.t time, i turn of surveys tliereof, in conformity with
esc. u. i t:e county auu.tor suasi, on or before the dr.v r.fsai meniicned in such
s i.j cci.iuc lies, wnen sucu surveys arc required, lo executo and deliver one deed
notice, insert, at the foot of the record, on I of conveyance cf the several parcels so
said delinquent lis', a copy of such n.--1 sold, to the purchaser or purchasers, bis or
tneir iic-irs or ass ouac?. which deed.cn
omitted to be entered en the lax duplicate ; ty in which r.nv rod tax shall le rssessed. ! tice, and shall moreover certify on said re-
a'so, nil sucn lanos and town lols, as shad ; sliall, immediately after tho board doing; cord, immediately foiiowitir? such notice, c-cuted or (.eh vered, s!iah vest in ihe granlie found to hive hecomo subject to taxa- J county business at tl.eir June ses3ron, ; the name cf the p iper, and tho length of tee or grantees, his, her, or their heirs or tinn, as provided in ll;.-' twelfth section of-shall have determined on the amount to I lime such list and notice wete published assigns, the same tide, both in law and
thisftct, with such valuation as shall be af-1 ;,e assessed for that purpose, give
... ,!.,',: ;.r i.:. . .t c,.,!i u '',:.i.i the potlion set apart to bim, her.
,' " .,' " 'i ' ".'- ' ' , ,i - or tin-in. niiticularlv decrihing the parts r,n I si'i-.-ri be an oath or s futmat . n, to he , - , ' , , -.I . . I .. ii f ... si trans erred, and sliall apportion and endorsed on stid bond, t;nt bo will ln ;:- , ; , , s ., .. .-mi-i ,i . transfer too valuation of sue h land or town f d'y and impaitially (hsoharo the out e ,'. . . t "V i pi .t n . i lot to the Severn parties, in ptopoit.on to i.l In a cfiice to the best of h. tkill and . . ' , 1 . 1
it. i - i i , ... i I Ok ;r rrjpert ive interest therein, previous ahil ty; which bond, so endorsed, suail lie v ' . . '
iiu litor, or by t!ie omission ot any duty re
quired of him by law.
i . . r t
in ctiancerv, or ov reason oi oevise or tn1
scent, lie shall make such transfer; and in
1 Tl,.,t if anv nersnrt rlocle.l lo suc!i cast, if a put only of a tract of land
the , re'of ri.ut.tv and, tor sliall not meMr town lot shall bo transferred, the prolotid, au l inko theotth or affirmation :.s Jetton of tho valuation to be transferred . . i .. i r .!:- n..i tboiinvith. shall be asccttamed nv the
ce therein. i equity, us if tue nsvercl deeds foresch and
fixed thereto by the county assessor; and j ia some newspaper of general circulation j Sec. 31. That the county treasurer, or . every part so soid, were or had been exehe shall enter th ? coipoiation stock and ; ;n the county, or by three written not'rrs ! his deputy, shall attend at the court house cuied. personal property accorduig to the list of j pos'ed up in each township in said county, j in his county, on the liist Mend: y in Jan- Sec. 39. That the deed so made by tho 'he assessor, returned next pievious to the j (,f the per centum on each hundred do!-uary in conformity with the notice afore- auditor,sha!l vest in the'grantee, his or her in a k "fog of such duplicate, giving a perti-! ars of valuation so detei mined to be as- j said, and shall then and thete, at and after i heirs and assigns, a good and valid title in nent description of all property thus enter-; gnssed, and that the said tax may be dis- j tiie hour of ten in the furenoon, proceed j such grantee, his heirs and assigns, cd on his duplicate, and taking special charged bv labor on the roads under the ; to offer for sale, separately, each iract ofl Sec. 39. That the purchaser, at a sale
j care to enter in the proper place, and in the direction of the supervisors of tho several i land or town lot, contained in the adver-1 of binds or lo's, for taxes, of the interest
proper names, ao Linda and town lols districts at the rate of seveniy-five cents tisement aforesaid, and on w.ncii the tax-1 ' any joint tenant, tenant in common, or
es, interest, and penalty Invs not been I co-par. tier, or ot any part or portion of
person or persons oiiering, j such interest, snail, on obtaining the deed
pay the taxes, interest, and from Ihe auditor, for the part or portion so
by linn purchased, hold the same as tenant in common with the other proprietor
rclusers of such quantity ; i or proprietors of such land or bt, nd Lw
usurer sbr.11 continue such sale ! entitled to all the privileges of a tenant in
av, until each tract of land common, until legal partition of such land
town lot contained in such advertise- or lot shall be made.
men!, and on which the taxes, interest.' Sec. 40. That upon the sale of any and penalty remain unpaid, shall be sold j land or town lot fur delinquent taxes, tho or offered for sale. I lien which the state lias thereon for taxe.
Sec. 32. That the person or persons , then due, shall be transferred to the pur-
J . t '.1 .1. .... 1 Ml .HV II MH.IIO'I, I
nepos-teu won me coumj ireasurer, aiM which shall have been transferred in his ner dav; an 1 shall, when required, make
lie cv litui careinuv tuescrveii. -- w ..... i r . . nccocnn'o ,.n tr. r. c.ri ,i;crr;t r ;,l . nml tm
. ' . ' .'. . ill,, elm I l, B,l.ln,l it, ....to l,ncCr ' ' ' ' ' "w IMIl a OS KM '-'.v. v., . ,.,...,
hoc. ,J. lint s-i.i may no mstnu-ou ; - ' ' j the taxes for the previous year; and also ,,c amount of road lax with which each j at said sale, to
on sucu bond, aga n.-t t!it county auoiior ; -. I"" takin-i special care to notice and carry in-1 individual within bis hounds stand chart?-1 penalty ch
an.l his cocniiues, in mo natt.o ci in ' r l" to ri;,ct h ;ilu-raiions which shall be ! rd. iiise-tiiiT nothin.rr in said list but tiie least quantity t
HMte of Indian i, and for the use of the 'uere-u!, .r .. !''" merpo., io i..a;.. , t liade ia ;Lo r,s,:CcM,r's li,t, by the board of! name of the person, and the amount ofl chaser or t.u
Stale, county, or any party or p.-r?on in- ' ,r otner otucer, oy virtue j Ufll;2..aicn fur the county. such lax. and deliver the same to the sher- and the tre
jurrd by the imscoiiouct in oluce ol Lie 1 llu-"""; '"' 1 ' , Sec. 19. That when anv Lnildinc jfT" to Ln imnded bv bim to the suncrvisor from tlav tod
arged on such land or lot for the
liereof, snail be the pur-
on i r hel.ue Hie l.r-t .i ;'.i'l ' oi -M'.r. n next afl r hi- i-lectlotl. the ii','.- s'r.i! be t -Hi's''. leied ;i(.an!: Voi-.'i.'iaf, tho fu?t ronl'tor cl'M-'ed under prov.s.oii.? of this act. suYtll 'ivo bond as aloresn-i!, on u f'.fVe th" fast Monday if September af nr his election. Sec. That when a vacancy s'udi l;ij,.,cn hi tin offi.'" of county auditor, ei-ih-r fn uit d.-ath, removal out of thocouu-
1 fluro to g ve hono , or
c un'v ases.-.-.r; and fr lliat purpose ihe
11 tViitil-ii tiie as;es-or with a lis! . . i . i. . , . . .1 .. .: !
I i .;;i:!u;in iomii .iiip, ;m ti.i; i no; d in the l'i2tii section of th"- act. for'
dehvennj li.o s i ..u.o ti.e-rcin named. Sec. lo. When tiae transfer of ar.yj b.i'd or town lot, or any part thereof, sua'.l j becune necessary bv reason of a silo or;
supcrv
or personal property, assessed and entered t)f tlie proper district.
kr taxation, shall be consumed ly fire, or j Sec. 20. That the county auditor shall otherwise destroyed, the auditor shall, attend at his office, on the second Monday strike the satre from his duplicate, or de j January, annually, to make settlement duct tho proper proportion from the valu- j w;ti, t;10 treasurer of his county, and cs ation of land or lot or personal property ! certain the (.mount of taxes with which
or
purchasing such tract of land or town lot, 'chaser at such sale; and if such sale shall
nuuiior
spc c
with which the same may stand charged ' SUch treasurer is to stand charged; and ! or any pail thereof, shall foithwith pav to; prove to bo invalid, on account of anv ir-
on such duplicate. the auditor shall then take from the du-jihe ti'easurer the amount of taxes, interest, i regularity in the proceedings of any officer
S, o.C:). Tint the auditor shall charge : plicate, previously put into tho hand of, and penalty charged thereon; and on fail
on t d..;.i
tiie
l of the property on such j tho treasurer for collection, a iist of all j ure so to do, the treasurer shall
e v, tin a
ei,ie, ti u state, county, and road
tax, in seper.i'e coiumns, and si.;. a carrv
S'VIK
itmiinui-
such taxes as such treasurer shall have j ately oficr said land or town lot ugain for
t'getlier with the amount of
poll tax as;" uriseu for state and county pur
been un.a'uo to collect, tiierout oe'cnuing
tn the same manner as it no such sale
the properly on which cuch delinquent j had been made ; and the person so failing
to make payment, s.iiiil lor'e.t and pay a
iiiy h
taxes are ctir.rg, -o, as
i
ie same is desen
and shall
tv. r
ua' "ii,
fn tu r.r.v o'ln i cau-". tr.c u.ar.I n.'tti "0M,ics( f thf pr p r co "iOv s' a!! appoint mui ou 'I ii ! p' !- n to fill U'-h vacancy, or, i ih p"i-o!i so app I'litc! !n!i :v.j . I ... ami .!,; an 1 'ib?critie an oil'i or tilliumtiou, as required in the second sec'ti t-f tiii-t art, ;,n- hold h;s f.ffiee "o 1 the n t annu d ' b ' 'i' n, 'o b" h- 1.1 m stu h couu'v.an 1 until b s .-u ecs-or sh..ii i :-rtr -rMI, UU 'l I'l 'il. Ti. v. '.! a'iv -',-;. :!v t:-"-
.,: , , ,'.-' - it i i' ':'.'.'', t y v'.-ku .. t. o ' bum !' o dutioi . 1 -fit
4 i.fi'.c, w.th n toe tiiuc p c ticii ny f ,r their p rf'.r iiii.re, f.r win n boi! r.iid 'r a-id h's deputy shall be so ! sd by s'-h !- -. the boaid iioinr county
In-nc-s of th proper coui.lv. viiill ap- , . . .!.... I r
t,., tt .)P s'l.t ll I' ('"H"'! to e.'l .11"'" I'- "
t "111 t!,r ibitics of I'D'MI
r.mvnirii-c bv deed, iinil such coiivr vani'e
. . . u,f.j out in n ;i . until n iota s- ntifi sua cu on i.c i ji.tic,
-.M.i I,-- ioi ... . .....u '"'. v J'-'Vi i;,.,r e!,.,it ;,,.,;,1. a, i!,n end ,,f l,is i thereon, in a maririnal column, the several nmooiit of saia tax, interest, and penalty i cli
(hereof, as char-,1 ,m the ouphcatc, sue,, ; ; 'r Sllr.i, Sf.mr-nt ! reasons assrncd bv such treasurer, why I to he recovered by an action of debt, in 1
transfer siiad be ir."..;e l y ti.e couuiy au..!-, ;; ' , , , .n,,,,.!. and i the name of the treasurer, for the use of
( ( t i i v.m "l l, lu ;!inii-, (Mini una nmu pur -'on i' . - I t,,r. upon pres-i, at. t.u oi Hit a oeou, i ; ...,.,.,,,.,1,,. U) t;,e .,cr centum of t.ix-1 such list shall be signed bv the tieasuter. ! the county, before any justice of the peace j te pun o i-er c. b s ngenl, in car-" such i .. . H u ,,n i,v W:1VI !, Plial irstifr to the correctness there-1 or court having jurisd.ciion thereof, for the I to'
convrymce so,!. -c for Ihh linn t.ie whole j . .! , . ... .p ,u!r,r o:ith or affirmation, to be admin- use of the county seminary. 1
tract or Io. or pa.t ; ireol, aschar-rd o:i. ; i J ... ,;, :.,,rt u, llfiitnr. nn.1 in making such ! c oo Tu, ,un ,n.,n, A., J
. t .lit . Ii.l 'Jl'l'il'!3 III UIU 3..IIHII ' . . ...v.. v. . 1 im, ..... vi.i.inr .i.ivj.ii'i, J
l!,i it:i,.' i.;.ln i-nnim. nnroliir ir.!l
tiin-fi r T.- s.ttr,. w ! c never I he so ilor a n.l ' townships, so as
to show distinctly the 1st, the delinquencies ot eicn township; doputv, shall attend al! sucli sales of
er of acres of land charged on the shall be kept seperate and distinct ; and delinquent lands and lols made bv tue
i -. . t r- . ,.- of h hw t -e '.b
'1
..I . ... . , .. 11 I .,.., r. I, I'll. w
i -, s ... .. , it, , i '. i . . . .. .. f. , , .1 . .... . , i it .
. .ii it I ,f i duoi cate, the valuation ol such land with-1 alter ueciucnrg ine anioutu oi i.i.t-3 b ie- treasurer or ms county, anu snail mane a v-uf d by ii ' !.'., or peisonaliy, i.cioie tiie . . . , ,)f im. tumed delinoucnt. r.nd the collection fees ,-ec.oid thereof in a substantial book, there-
! ' l . , L-e. '! r r r iiii.iii I l,r n iimiin! rl V : - I " ' 11 r ' I .. . . ' -. ' ... . . - . .
, -' ,.' . , ... , -pi r.r.-.veir.fiits, and the value of such land in-j allowed the treasurer, and tiom the seve- , describing the several tracts ot land and
,),. . .. .... .. iii-Miw ,l;Mtll(!;llR i,..,)roVcmonts, the valuation of! ml taxes charged on the implicate, in a ! ,ow o!g offered for sale, as the same ' ' .' 't , 4 miI'Ti ' 'P liu C:s ;aiil l!ic improvements thereon,! just and tatabie proportion, the treasurer j s;):di have been described in tho advtr'7' ,;",!nn '.'!' ' i' " ".' !.,. v:.l.i:.!i.,n of all romiiraiion stock, (bank i shall be held liable for the balance of such ; tisement aforesaid, and slatiu:i how much
bit ? im i.'iMii'ii in ; . , . . . . . - - . .
itv and tor d trine
r- ie!i d i lb ' IV, S.'.d m-.V inpote it t be i . r r n ho at,'''i'r'l. "Ucb b'.r.d r nd seen t 1 . ..... ...
i ty f ,r tiie fi'thbil lii-eiiara" ot the otitic
au
r.it lite
t,i
ted. the atlOOor shall
K.wl i,r t. t nn llw. 1 ul Irv In l,v lilm nm'n ! S'Ut
t . .! . tr.t . " -.! ' ncisonal niopcrtv, which by law is taxaaccord 112 to tlie twellth section ot Ibis r.d, : l 1 " , ,' ,.
and the value thercr.f shall be ascertained and returned by the asesor, ill tlie same time and manner of other lands contained in sue!: list ; and such auditor shall endorse on all decrh, pntporting to be deeds of uncoud tionnl coiivovancn of teal estate.
which may be presented to him, (or trans-
taxes; and the auditor shall certify, in (1f each t,;U-t or town lot was sold, and to
such manner as the auditor of slate may j wiH,m sol.j ; and if any tract or lot shall redirect, tho balance due to the state, the; ,.,: unsold for want of bidders, be sliall
That the county auditor, in i balance duo to the county, and the bal-i S() cnler it on record; and Ihe auditoi shall
make out and certify a copy ot said ic-
execptrd.) and the valuation s:f all
l)ic. and entered upon such duplicate.
Sec. 21
- .1 1 . I 11 I . ... ..Ill 1 P.- ...I .xnnni'iie M111 llm lvit
making Mien implicate, snail c.nargo on ;m .imu i, mi lu.m ..n..-.- , ...... lands and town lols, returned delinquent j ance due to the townships, and shali forihbv tho county ticnsurer in January next; with record such hst of delinquencies in , ...... ll - 1.:, ..IT! .. 1 .1 1 ' .. il.rt c.nn -. l!.
n mi on which ine taxes snail ; ms onice, ;mhj uchv. i .....v. ...
r.. .. , ,i.v vlir.ll der m r x- n rtho evuience m writing, with luss-gnn-!
i.i use "i'i"'.. i. ... .. r . r . , 1 ' I tnro thereto.) ol 1 tie proper entry ot such ''XT r Tint the county auditor- and ! transfer havmg been made acrordin-r to H e r ,l,. "ntie, are hereby' nn.hotied to law, in his office, unles, the same shall be a,,.n n ; r anv oath or nffir-na-ior, rendeied ;
t,ctf rmancr ol any ot Hie n"""5 " ""o. ...... ..... ... I "I l. l,M rt.wlr.rcn ll.f,rr,r,ii Onnl r.ilrir.M lo-
''" ' .. ... I II I ... ...... p I.
i;.,.r hiH taxation ; ami it sii.au ue nie nuiv oi c;n u
1 conniy recorder, I ebire recording such
prrr r V lo the
duties of their rrs-prrtive i
Wrr N. That the countv nu.
r- n- I . tn.l- In llir hmfi
l.V Virtue Ol ICS rilie. , ... . ."' , ..,.;r 1, rn,1,,rrmrttl lobe
r.f roueiy cornm:"-ion"rs - b' renin v. . - ' ,' r. . , . .,r m t.n.i.l of nil nnde t-i aforrsa.d, at the rxpense ol the ,:,,v.! kcepr,, tnr1v in.cre.icd: rrcruM, That if the h.-rrorporproeerou Ltntv auditor shall be .ttisftrd that the f.d'v ,.rr-er,e all the .locimn, ; j.,, if M, .r(, ,,,., rrreK mar-. ,nd r.,l r pape r, re T,rid r , ,0 , . denote d or kept ,., I. n of. f f , , ( j ,f( ,f ,R tnnsf,r. Sep. ti. -:rV., yT,; ;: redtberrwi.b, and that such n,r,ecme,
r.m.r n e.ffire, n t in book, rrcoolc. " I r 1 , ' . a.,J n th a vrw fraudulriillv to evade the paymap-, Wnu rapers veu.rhe ,lf Bn? ,M. wll!;h ,ni,b, legally be oth.r properly in le. ton'" M, pn .ho entire trnr.t n lot, bo Ly the county; and m rase of tho de,, , nfj t.nnsfer; and when
flnyrn,,n(yanu.oN,,,Bre,,. I been mo-
pn ceding,
not have been paid into the state treasury, and such payment certified by the auditor of state to the county auditor, the delinquent taxes and the interest thereon, to
gether wiih a penalty of twenty-five per centum on such taxes, and shall add thereto the taxes of tiie current year. Sec. 22. That the county auditor
sliall make a complete copy of such duplicate, and deliver cither tho original or such copy to the county treasurer of his county, on or beforo the fifteei.t i day of
August ; .and shall make out :uid transmit by mail, on or before the first day of October, in etciy year, to the auditor . fstatc, a complete abstract of all liin property listed in said county for taxation, as the same r.ppruirs in ihe recapitulation, showing the
amount of earn kino of properly taxed,
. , , . I I . .!..!!..... i, n 1I
,,v .nan, in r m-.... "i , , ,rh fl!U),lobnt ngrer.nPnt. ihe ,rh look, record, mr, ooemnrn'prCU-L ? IZ.n i, nr,rA b (be auditor.
i Kim fm-' ' '
7,nt urtft Hi" land or lot o innsferred shall be
. f he n'trrte' muni cr ft?
i-fd r'i ' urn made ! fIihII havs m'rrarriod, shn!l 1 rrq-,:rr
oth-r property.
treasurer, to be by him delivered lo tiie auditor of state. Sec. 27. That the county auditor shall open an account with each supervisor of roads, and shall immediately after his annual s.ttilement with the county treasurer in January, give to such supervisor, on application at" his office, an order to the conniy treasury, for such amount of road tax an has been collected in his district, together with such amount es shall, Irom
time to time, be drawn from tlie stale treasury, as road tax collected on tho duplicate at the slate treasury, as (Vilified to him by tho auditor of state. U" shall also keep separate accounts with all county office:-- .nn 1 under nroncv l.eat.s l.-.n re-
r.Mi.h .,.l ,ntl,.,.cnnii-.-ltS. Oil aCCOUUt of
il, r... . ....lu to show tne dit-
... ,,'iiin i, fii ,m ii". --
..,.1 tl, Bccnsveol vnlno llipif-i.f . vvilli the I fi'tent I.ni' of lecoitlts and lliSlilllSe-
ainount of carh kind of tax in i ac!i town- mollis, but to show the who!.! amount un
ship, and the nggregiiln thcrrr.f in the county, and also ceitifying the rate of each kind of tax levied. See. 23. Anv county auditor who shall
fail to make such return, tinder the direction of the auditor of slate, by the day
- . , . i. ...... Kin m in rn m ,11-1. ... ' .. '
For. 10. Him th coun'y ...ir.oori . mani ftbve inquired, or in wso ruch return
j. . . a , i rnri'i ii w i i tn. -pi nv i ...
. ..11 n iCCtmie urar.iou ' .nimi.r . . .
the 1r"ifijrer
demur, mnoinl lifiador cash account
The frm ofsur.h books of accounts shall
lie furnished by tho auditor of slate to th' auditor of ihe coJidy, if icqueslcd by sue! county auditor.
Spc Tlir-.t the county auditor shall
nnninllv.bflfoio the first day of October m-die. c",n rid recntd, in aheok to be pro
oul, and lotward the same lo the audiioi
of state, by the county lieasuier, at ihe
time such treasurer makes Ins annual return of stato lax, in January next aficr
such sale.
Sec. 31. That the auditor shall make
out and deliver to the purchaser of any
and or lols, sold for delinquent taxes as
aforesaid, a certificate of purchase, there
in describing the land or lots so sold, as lliosame. was described in the tax dupli
cate, and slating therein the amount of
taxes, interest, and penalty for w hich tlie . . .. i .i. ..i.. .. ...... .c.. i....i
same was soni ; aim o o.ov .,.n . ...v..
be sold, Ftich c.eitificale shall specify the
nitantilv sold, and snail bo directed to the
countv surveyor, wuose ouiy it si.iii oo,
when requested bv the purchaser, his ns-
ei'UlCC or liens, to lay On iV luces aim
hounds, in a square, as near as pract. cable,
it the most in i th westeily corner of the tract from which tho s ale was made from in-lot or out-lot in any town, or from any p.itticulir pait Iheieof, it shall be the duty of tlie county surveyor so to lay off ihe part or portion sold, that it shall extend from tiio main or principal street, road, or alley, which may be the most conveni
ent front to sur-h lot, to tho rear of tho lot,
and to bound the same by lines, as neatly
niivdirl with tho outlines nf Biich lot bk
j practicable
having any duty to perform in relation
thereto, tiie purchaser, at such sale, shall be eiiiiiled to receive from the proprietor of such land or lot, the amount of taxes, interest, and penalty legally due thereon, from the time of payment thereof, and the amount of taxes paid il.ercon by the pur
ser, suusequent to such sale, and such
and or lot shall bo bound for iho pay
ment thereof.
Sec. 41. That no sale of any land or '.vn lot, for delinquent taxes, shall be
considered invalid, on account of its hav
ing been charged on the duplicate in any oilier name than that of ihe rightful owner: Provided, That such hind or lot be, in other respects, sufficiently described t u the duplicate, and the taxes, for which the same is sold, be due and unpaid at the time of such sale. Sec. 42. That when, by the provisions of any former law, tho collector of taxes or tiie county treasurer was authorized to nrkc deeds for lauds or lots by them sold, for delinquent taxes, and tlie same has not been done, the county auditor of tho pivper county shall he, and he is hereby autho'ized, to make such deeds to all poisons entitled thereto; and the deed which shall bo so made by the auditor, sliall be ui good and valid in law, as if made by tho person authorized, under such former laws, to make I hem. fc-ec. 1'h That in case anv certificata
or certificates shall have been at any time isiucd, to any purchaser or purchasers of lands for taxes, under any of the ads heretofore passed on thct subject, which certificate or ccrlifieates having been mis laid, destroyed, or lost, and that fact being shown to iho county auditor, and no deed or deeds having been executed therefor, said auditor being fully satisfied from evidence, of tho existence and loss of anv such certificate or ccitificates, shall, on application for that purpose, proceed to make and execute to such purchaser or
purchasers., a good and sufficient deed ( r
iieeds of conveyance, for anv such tract or
tracts of land, which deed or deeds shall be as good and valid in law, to all intents and purposes as if such certificate or certificates had not been mislaid, lost, or destroyed. Sec. 41. That the county auditor shall enter, in a book, to bo kept in his office, a minuie of all deeds by him made for lands and town lots, or parts thereof, sold for . tayes, (herein riming the perton T-fco
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