No. 3. The State of Ohio, I, A. B. county auditor of and county, do certify, that C. D. County, ss. collector of the taxes in said county, for the year eighteen hundred received a duplicate of said taxes from this office, amounting, in the whole, to eight thousand dollars, for the several purposes herein stated, and that the delinquencies hereinafter stated, have been allowed to him on settlement, to wit: State Tax. | County Tax. | Road Tax. | Township Tax. | Amount. county, And that said collector is bound to pay to the state treasury, two thousand three hundred and thirty dollars, eighty-five cents; and to the county treasury of three thousand eight hundred and eighty-four dollars, twenty-five cents, for county, road and township purposes. A. B. County Auditor. Collector's Fees. 1st-1000 at 6-60 2d--1000" 5-50 3d--1000" 4-40 4th--3484" 3-11440 26440 As 6840 is to 26440-2430 :: 9915 "" O. L. c. 607, repealed in part. 40. That the first, second, third, fourth, fifth, sixth, seventh, eighth, ninth, tenth, eleventh, twelfth, and thirteenth sections of the act, entitled “an act declaring what lands situate within the state of Ohio are subject to the pay. ment of tax, and defining the duties of the respective owners thereof in listing, transferring and paying the tax, which may from time to time be assessed thereon,' passed the twenty-fifth day of February, in the year eighteen hundred and twenty-four, be, and the same are hereby repealed from and after the taking effect of this act: Provided, that all taxes levied shall be collected, or other proceedings commenced under said act, before the first day of March, in the year eighteen hundred and twenty-six, shall be carried into effect as if this act had never been passed. So much of this act as relates to taking the first list and making a valuation of property and of equalizing the valuation thereof, shall be in force from and after the passage thereof, and the residue shall take effect from and after the first day of March, in the year eighteen hundred and twenty-six. [Passed, February 3, 1825.] CHAP. DCLXVI.-An act to amend the act entitled 'an act defining the duties of county Repealed, auditor.'* March 14, 1831; O. L. c. 1. Be it enacted, &c. That the county auditor, on receiving from the 51, 50. See collector of taxes in his county, the receipt of the county treasurer for moneys also O. L. c. paid by such collector into the county treasury, shall charge the treasurer with 705, 761. the amount thereof. tor to pay over 2. That upon the application of the collector of taxes to the auditor of Duty of county his county, within the time prescribed by law to make a settlement of the auditor on setamount of taxes charged on his duplicate of the current year, the said county tlement with auditor shall take from such duplicate a list of all such taxes as said collector county collecshall have been unable to collect, therein describing the several taxes returned tor; duty of delinquent, as the same are described on such duplicate, and shall note thereon county collecthe reason assigned by such collector why such tax could not be collected; tax collected. and said collector shall sign such list and testify to the correctness of the same under oath or affirmation, to be administered by such auditor; and after deducting the amount of taxes so returned delinquent, and also the amount of the fees allowed said collector from the several taxes contained on such duplicate, in a just and rateable proportion, such auditor shall certify on the list by this section required to be made, the balance due to the state, the balance due to the county, the balance due for road purposes, and the balance due to townships in such county; and said collector shall pay to the state treasurer the balance due to the state and to the county treasury, the balance due the county on account of county tax, road tax, and township tax respectively, by the fifteenth day of January next thereafter; and the said county auditor shall forthwith record such collector's return, so made as aforesaid, and shall then deliver the same to such collector, to be by such collector delivered to the auditor of state. 3. That the county auditor shall immediately after the first Monday of County auditor June annually, make out a list of all lands and town-lots returned delinquent to make out list by the collector of his county the preceding January, and in which list the of delinquent same shall be described as near as may be practicable, according to the entries lands and townthereof on the duplicate, and he shall charge thereon the taxes of the prece- in June, and lots annually, ding year, with a penalty of twenty-five per centum and the interest on the publish the said taxes, together with the taxes of the current year, and certify and sign same for sale the same; which list said auditor shall cause to be published at least six on the last several times between the said first Monday of June and the first day of Monday of DeSeptember thereafter, in some newspaper printed in such county, or which cember then may be in general circulation therein, and to which said list there shall be a next. notice attached, that the whole of the several tracts of land and town-lots thereon entered, or so much thereof as will pay the taxes, interest and penalty charged thereon, will be sold at the courthouse in such county, on the last Monday in December next thereafter, by such collector, unless such taxes, interest and penalty be paid before that time. 4. That the county auditor shall record in a book to be by him provided, Further duty of the advertisement aforesaid, and shall certify at the foot of such record the auditor in pub name of the paper wherein the same was published, within a reasonable time lishing lists of after such advertisement shall have been published. delinquent lands and town 5. That it shall be the duty of the county auditor and the county collector, lands, &c. respectively, by themselves or deputies, to attend at the courthouse in such Duty of county county on said last Monday of December, as mentioned in such advertisement; collector in maand the said collector shall then and there, at and after the hour of ten o'clock king sales of in the forenoon, proceed to offer for sale separately, any tract of land or town- lots for taxes; lot contained in the advertisement aforesaid, on which the taxes have not then duty of county been paid; and the person or persons offering at said sale to pay the taxes, inter- auditor in reest and penalty charged on such land or town-lot for the least quantity thereof, cording sales of shall be the purchaser of such quantity; and such collector may continue said lands or townsales from day to day until each tract of land or town-lot contained in such lots for taxes. advertisement, and remaining unpaid, shall be sold or offered for sale; and it shall be the duty of the person or persons purchasing such tract of land or town-lot as aforesaid, or any part of either, forthwith to pay said collector the amount of the taxes, interest and penalty charged thereon; and if such person or persons neglect or refuse so to do, the collector shall again offer such tract of land or town-lot for sale, as if no such sale had been made to such person or or in laying off land or lots sold for taxes; county auditor to make deeds on surveyor's certificate. persons failing or refusing to pay as aforesaid; and it shall be the duty of the county auditor, by himself or deputy as aforesaid, to attend during the whole time until the whole of the lands and town-lots contained in the said advertisement, shall have been sold or offered for sale as aforesaid, and to make a record in a substantial book of all sales made by such collector, or his deputy, as of the day when such sale commenced, therein describing the seve ral tracts and town-lots offered for sale, as the same were described in such advertisement, and further stating how much of each tract of land and town-lot was sold, and who was the purchaser thereof; and if there shall have been any tract of land or town-lot offered for sale by such collector which shall remain unsold for want of bidders, he shall note that fact on the record. County auditor 6. That on a sale being made to any person or persons by the collector to give certifi- as herein before provided, of any part of any tract of land or town-lot listed cates to purcha- entire, by one or more persons, for the taxes, interest and penalty due thereon, sers, directed to the county auditor shall give the purchaser or purchasers a certificate of such county survey purchase, directed to the county surveyor of such county, requiring such or; duty of county surveyor at the request of such purchaser or purchasers, to lay off by county surveymetes and bounds, as near a square as may be, at the most northwesterly corner of any tract of land from which the sale was made, the quantity of land so purchased; or if the sale was made from an in-lot or out-lot in any town, or from any particular part thereof, the said certificate shall require said surveyor to survey and lay off the same in such manner that the part or proportion sold shall extend from the main or principal street, road or alley, which may be the most convenient front to such lot, to the rear of such lot, and to bound the same by lines as nearly parallel with the out-lines of such lot as may be prac ticable, and in such other manner as said surveyor shall deem consistent with equity and justice; and whenever such purchaser or purchasers shall produce to such county auditor, or his successor in office, the county surveyor's certificate and plat of the survey of the land or part of town-lot so sold as aforesaid, such county auditor shall execute and deliver to such purchaser or purchasers a deed for the land or part of town lot so purchased and surveyed as aforesaid, which deed shall convey to the purchaser or purchasers a good title in law and equity to the land or part of town lot so sold. County auditor to make deed 7. That in all cases where an entire tract of land or town-lot, shall have been sold by the collector, for the taxes, interest and penalties charged thereon, without survey the county auditor or his successor in office shall, at the request of such purwhen the whole chaser or purchasers, make to such purchaser or purchasers, a deed therefor, to be executed in due form of law; which said deed shall convey to such purchaser or purchasers a good and valid title both in law and equity. tract is sold. Proceedings when lands or town-lots held 8. That when the whole or part of the share of any tenant or tenants in common, joint tenant or joint tenants, tenant or tenants in coparcenary, shall have been sold for the taxes, interest and penalty, by the collector or his by joint tenants deputy, the county auditor or his successor in office, shall, at the request of are sold for tax. the purchaser or purchasers, make and deliver to such purchaser or pur Auditor's deed to be good evidence of title; chasers, a deed in due form of law, for the number of acres of land or the propor tion of the town-lot so sold; and such deed shall convey to such purchaser s good title for the number of acres of land therein described, or the proportion of the town-lot therein mentioned, which the said purchaser or purchasers shall be entitled to hold as tenant or tenants in common with the other proprietor or proprietors of such land or town-lot. 9. That the deed made by the county auditor, as hereinbefore specified, shall be received in all courts as prima facie evidence of a good and valid title in the purchaser or purchasers,* and the county auditor making such deed It is for the interest of all concerned that tax sales should be sustained whenever they can be. The greater the certainty of this description of title, the greater the value which will be attached to the land at the sale, and the less the quantity sold to pay the tax. But the courts will not sustain a sale unless the proceedings have been regular; nor can they decide in favor of a title unless that title is sustained by competent evidence. The mere circumstance that it is derived from a tax sale secures to it no peculiar favor. It must, notwithstanding this, be subject to the general rules of law and evidence. (Carlisle vs. Longworth, 5 O. R. 371.) The deed of the county auditor, for lands sold for taxes, is not prima facie evidence of a good and valid title in the purchaser, unless accompanied by record evidence that the proceed. ings preliminary to and in effecting such sale are in conformity with law. (Ibid: See also Holt's heirs vs. Hemphill, 3 O. R. 233.) shall be entitled to receive from the purchaser one dollar for each and every his fee for deed made under the provisions of this act. deed. 10. That if any person or persons to whom any tract of land or town- Purchaser faillot shall be stricken off and sold by the collector as hereinbefore provided for ing to pay purthe tax, interest and penalty charged thereon, shall neglect or refuse forthwith chase money to be charged to pay to such collector the full amount of such taxes, interest and penalty, twenty-five per such person or persons so failing or refusing, shall pay a penalty of twentyfive per cent. on the amount of said tax, interest and penalty, to be recovered in an action of debt, which it is hereby made the duty of the county auditor to prosecute in the name of the state of Ohio, before any court having jurisdiction thereof, to and for the use of the county. cent. 11. That it shall be the duty of the county auditor to make out a copy of County auditor the record of sales for taxes, as herein before required to be made, which copy to make out said county auditor shall transmit to the auditor of state, by the collector of and transmit to his county, at the time such collector makes his return in January next after auditor of state such sale. lists of sales for taxes annually. 12. That it shall be the duty of the county auditor to transfer to the pur- County auditor chaser all lands, town-lots or parts of lots, sold for taxes as aforesaid, and to to make transcorrect all errors which may be discovered in the description of any of the fers of lands, lists of land or town-lots entered for taxation in his office. &c. according 13. That the county auditor shall enter in a book to be kept by him for to sales. that purpose, a minute of all deeds by him made to purchasers of land, town- County auditor lot or part of lot, sold for taxes, therein noting the person who stood charged to keep a record with the tax, the land or town-lot charged, the value thereof, the amount charged thereon, and for which the sale was made, the date of such sale, the number of acres sold, or the proportion of the town-lot sold, the purchaser's name, and the date when the deed was by him executed. or minute of deeds made to purchasers. 14. That the county auditor shall credit the several townships in his County auditor county, with the nett amount of taxes collected for the use of such township, to enter townand paid into the county treasury of such county, and the amount so credited ships with their shall be paid over to the treasurer of such township, on the order of the trus- proportion of tees, in such treasurer's favor, who shall receipt there for, and for which such tax, and draw county auditor shall draw an order on the county treasurer in favor of such township treasurer. an order on county treasurer for the amount. county auditor 15. That each and every tract of land or town-lot offered for sale by the collector, as herein before provided, and not sold by such collector, for want Land or townof buyers, shall be and the same is hereby declared to be forfeited to the state lots not sold for of Ohio; and from thenceforth all the right, title, interest and claim, of the want of bidders former owner or owners thereof, shall be considered divested out of such for- forfeited to the mer owner or owners, and vested in the state of Ohio, to be disposed of by the state; proviso state, as the legislature thereof by their act may direct: Provided, that if the pointing out the former owner or owners of any tract of land or town-lot which may be forfeit- manner of redemption; ed as aforesaid, shall at any time before the state shall have disposed of any such tract of land or town-lot forfeited to the state as aforesaid, pay into the to report to county treasury where such land or town-lot lies, all the taxes, interest and state auditor penalties due thereon at the time of such forfeiture, together with the taxes annually a list and interest which would have accrued on such land or town-lot if the same of lands and lots had been continued regularly on the duplicate for taxation, the state shall in redeemed; duty such case relinquish to the former owner or owners all claim to such tract of of county trealand or town-lot so forfeited as aforesaid, and the county auditor shall charge surer in receiv the county treasurer with taxes so paid under the provisions of this section, ing and paying and shall make out a list of all lands or town-lots upon which payment shall ceived on rehave been made as aforesaid, together with any amount of taxes due thereon demption of to the state, and paid as aforesaid, and shall forward such list to the auditor lands or lots. of state annually, by the collector of his county, when such collector makes his annual return; and the county treasurer shall, in like manner, forward by such collector the amount of money so paid into such county treasury and belonging to the state as aforesaid; and for this purpose the county auditor shall make a special order in favor of such collector on such treasurer; and the collector shall be bound to pay the amount so received into the state treasury, and take triplicate receipts at the same time and in the same manner he shall be bound to pay over other moneys by him collected; one of which said receipts he shall deposit with the auditor of state, one with the auditor of his county, and the county auditor shall again enter all lands or town-lots so redeemed, upon his duplicate the succeeding year for taxation, in the name of the proper over money re County auditor &c. O. L. c. 613, repealed in part. Repealed, January 24, 1827; O. L. c. 707, 19. Collector of taxes to take oath and give bond. owner, or owners; and the state auditor shall in like manner note on his list 17. That the thirteenth, sixteenth, nineteenth, twentieth, twenty-first, twenty-second, twenty-third, twenty-fourth, twenty-fifth, twenty-sixth, twenty-seventh, twenty-eighth, twenty-ninth, thirtieth, thirty-first, thirty-second, thirty-third, thirty-fourth, thirty-fifth, thirty-sixth, thirty-seventh, thirtyeighth, thirty-ninth, fortieth, and forty-first, sections of the act to which this is an amendment, be, and the same are hereby repealed from and after the taking effect of this act: Provided, that the act to which this is an amendment shall be and remain in full force for the purpose of collecting any tax levied by the laws of this state on lands previous to the taking effect of this act, and also for the purpose of making any deeds or doing any other duty, matter or thing necessary fully to carry into effect all rights and duties necessary to be perfected under and by virtue of the act to which this is an amendment, as fully as if this act had never been passed. 18. That the act entitled 'an act regulating county levies,' passed February twenty-third, eighteen hundred and twenty-four, be, and the same is hereby repealed from and after the taking effect of this act: Provided, that the same shall remain in full force for the purpose of collecting any tax levied before the taking effect of this act, and making deeds or other thing necessary to be done, to complete any proceedings commenced under said act. This act shall take effect and be in force from and after the first day of March, in the year eighteen hundred and twenty-six. [Passed, February 1, 1825.] CHAP. DCLXVII.-An act defining the duties of the collector of taxes." 1. Be it enacted, &c. That the collector of taxes in each county shall, before entering on the duties of his office, take and subscribe an oath or affirmation for the discharge of the duties of his office, before the auditor of his county or other competent authority, and give bond with two or more good and sufficient securities, to the satisfaction of the auditor of his county, in double the amount charged on the duplicate of tax, to be collected by him for the current year, which bond shall be made payable to the state of Ohio, conditioned for the faithful performance of the duties of collector, and for the payment of all moneys which may be collected by him, and which he may be bound to pay over as required by law; which bond, so given, and oath or affirmation so taken and subscribed as aforesaid, he shall deposit with the county treasu rer and take his receipt therefor. Collector to re2. That the collector, after having deposited his bond and oath or affirceive duplicate mation as aforesaid, shall, between the first and fifteenth day of August, annuand give public ally call on the auditor of his county and deposit the treasurer's receipt with notice by ad- him, and receive from such auditor a duplicate of the taxes which he shall be vertisement. bound to collect, and such collector shall, immediately after receiving said duplicate, give public notice by advertisement for three weeks in succession, in some newspaper in general circulation in his county, of the amount of tax charged on each hundred dollars of valuation, for state purposes, county purposes and road purposes, severally; also of the time when he will commence his collections, and of the time he will attend at the county seat for the purpose of receiving taxes there. Duty of collertor in receiving 3. That when any tract of land or town-lot, charged with taxes on the duplicate of any collector, or charged on such duplicate with tax, interest and penalty, may be owned by two or more persons, such collector shall receive lands are own from any person tendering the same, such person's proportion of such tax or taxes when ed by two or more persons. Demand to be made by the first of November; after twentieth Novem taxes, interest and penalties, and receipt for the same, and shall describe the proportion so receipted in a proper manner in such receipt, taking care that the sum paid be in proportion to the whole valuation of such tract or lot. 4. That it shall be the duty of the collector, after having received the duplicate as aforesaid, and before the first day of November annually, to call at the place of residence of every person charged with a tax on said duplicate, who may be a resident within his county, for the purpose of receiving such tax or taxes, and in case any person shall fail to pay the taxes charged against * Sec O. L. c. 609, 614, 650. |