an account cur

rent with

Auditor to keep account current, with the treasurer of his county; and wher cur any person shall deposit with the auditor any receipt given by county treasurer the treasurer, for any money paid into the treasury, the auditor shall file such receipt in his office, and shall charge the treasurer with the amount thereof.

gainst the coun

orders on

treasury

the

Sec. 12. That all accounts, debts and demands, justly, His duty in audit chargeable against any county, and which are not directed ing claims a- by law to be settled and allowed by some other person or trity, and issuing bunal, shall be examined and settled by the auditor of such county; and for all such just accounts, debts and demands, settled and allowed by the auditor, or settled and allowed by any other person or tribunal, authorized by law so to do, and for all demands against such county, the amount of which is fixed by law, the county auditor shall issue orders on the treasury of such county, payable to the several persons entitled thereto: and all such orders shall be progressively numbered, and the number, date, and amount of each, and the name of the person to whom payable, shall, at the time of issuing the same, be entered in a book, to be kept by the auditor for that purpose.

To furnish the as

of lands and lots

Sec. 13. That the county auditor shall, annually, on or before the first day of March, make out and deliver to the assessessor annually sor of his county, on demand, a schedule of all lands and town with a schedule lots within his county, which are found, from his knowledge, or subject to taxa from the certificate of the auditor of State, to have become subtion, and not be ject to taxation, and which have not been assessed for that pur pose, directing such assessor to assess the same, and make re turn thereof to him on or before the first day of June next succeeding..

fore listed

His duty in mak ing transfers

Sec. 14. That when an alteration of any list entered on the grand levy, may become necessary by reason of the partition of any tract of land or town lot, the county auditor, on receiving information thereof, shall transfer to the several parties in partition, the portion set apart to him, her, or them, particularly describing the parts so transferred; and shall apportion and transfer the valuation of such land or lot, to the several parties, in proportion to their respective interests therein, previous to such partition.

Sec. 15. That when any county auditor shall be satisfied, The subject of that the transfer of any land or town lot, or of any part thereof, transfers contin has become necessary by reason of a sale thereof, or any part thereof, for taxes, a sale by a sheriff or other officer, by virtue of an execution, order of court, or decree in chancery, or by reason of a devise or descent; he shall make such transfer: and in such case, if a part only of the tract of land or town lot shall be transferred, the proportion of the valuation to be transferred therewith shall be ascertained by the county assessor; and for that purpose, the auditor shall furnish the assessor with a list of such lands and lots, at the time specified in the thirteenth section of this act, for delivering the schedule therein named. Sec. 16. That when the transfer of any land or town lot,

ned

dulently procur

or any part thereof, shall become necessary by reason of a sale Transfers contin or conveyance by deed, such transfer shall be made by the county auditor, whenever the seller and purchaser shall agree thereto before the auditor, and shall agree upon the amount of valuation to be transferred, when less than the whole, or when either party shall produce to said auditor an agreement in writing authorizing such transfer, and signed by the parties: Pro- Auditor shall can vided, That if the county auditor shall be satisfied that the pro- cel transfers frau portion of the valuation so agreed to be transferred, is greater ed than the proportional value of the land or lot to be transferred therewith, and that such agreement was made by collusion of the parties, and with a view fraudulently to evade the payment of any taxes, which might be legally assessed on the entire tract or lot, he may refuse to make such transfer; and where 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. 17. That the county auditor, in order to the perform- County auditors ance of the duties herein required of him, shall, at all reason- may examine able times, have a right to examine the records of deeds in his county free from charge.

records of deeds free from charge

Duty of auditor

Sec. 18. That the county auditor of each county shall, annually, between the first Monday in June, and the fifteenth day in inaking dagli of August, make out a duplicate of taxes assessed in such cate of taxes county, according to the forms which shall be furnished him by the auditor of State: and in so doing, he shall enter, first, all the lands in each township, with the names of the owners, in alphabetical order; next, in like order, he shall enter all town in-lots and out-lots, with the improvements thereon, situate in such township; and in the third place, all pleasure carriages, horses, mules, asses, neat cattle, money at interest, and the capital of merchants and exchange brokers, in like alphabetical order, and which shall be charged in the township where the owners reside: and he shall number each organized township in regular progression, as the same shall stand entered on his duplicate, and the same township shall retain the same number from year to year.

direc

Further tions for making

Sec. 19. That the auditor, in making out such duplicate, shall be careful to enter thereon all the lands and town lots previously entered for taxation, with the valuation thereof, as duplicate heretofore assessed; and all such lands and town lots, as by mistake or neglect shall have been previously omitted to be entered on the tax duplicates: also, all such lands and town lots as shall be found to have become subject to taxation, as provided in the thirteenth section of this act, with such valuation as shall be affixed thereto by the county assessor: and he shall enter the chattel property according to the list of the assessor, returned next previous to the making of such duplicate, giving a pertinent description to all property thus entered on his du

Making dupli

plicate, and taking special care to enter in the proper place, and in the proper names, all lands and lots which shall have been transferred in his office subsequent to the assessment of the taxes for the previous year; and also taking special care to notice and carry into effect, all alterations which shall be made in the assessor's list, by the board of equalization for the county. Sec. 20. That the value of all dwelling houses, mills, breweries, distilleries, tanneries, manufactories of glass, iron, clocks cate continued and nails, founderies and other buildings, directed by law to be placed on the grand levy for taxation, as returned by the assessor from time to time, shall be added to the value of the land or lot on which he same are situated, and so placed on the tax duplicate: Provided, The person in whose name such house, mill, brewery, distillery, tannery, manufactory of iron, glass, clocks or nails, foundery or other building, is listed for taxation, be liable to be charged with the tax on such land or lot; and where any building, assessed and entered for taxation, shall be consumed by fire, or otherwise destroyed, the auditor shall strike the same from his duplicate, or deduct the proper proportion from the valuation of the land or lot with which the same may stand charged on such duplicate.

township and

road tax to be

rate columns

Sec. 21. That the auditor shall charge on the valuation of State, county, the property on such duplicate, the State, county, township and road tax, in separate and distinct columns, charging the charged in sepa- canal and State tax in the same column, and the school tax in the same column with the county tax: and he shall make such footings as to show distinctly the number of acres of land charged on the duplicate; the amount of the valuation of such land, including the value of houses, mills, breweries, distilleries, tanneries, manufactories of iron, glass, clocks and nails, founderies and other taxable buildings thereon; the valuation of town lots and the buildings thereon; the value of horses, mules, and asses; the value of neat cattle; the amount of money at interest, and mercantile and exchange broker's capital; and the amount of the valuation of pleasure carriages, as entered on such duplicate.

charged with the

Sec. 22. That the county auditor, in making such duplicate, Delinquent lands shall charge, on all lands and town lots returned delinquent by and lots to be the county treasurer, in January next preceding, and on which taxes of the pre the taxes shall not have been paid into the State treasury, and ceding year, and such payment certified by the auditor of State to the county penalty thereon auditor, the delinquent taxes and the interest thereon, together with a penalty of twenty-five per centum on such taxes, and shall add thereto the taxes of the current year.

cate, when made

Sec. 23. That the county auditor shall make a complete Copies of dupli copy of such duplicate, and deliver either the original, or such and how dispo copy, to the county treasurer of his county, on or before the fifteenth day of August: he shall also make out a certified copy thereof, in a book to be provided for that purpose by the auditor of State, and forward the same to the auditor of State.

sed of

in such manner as he shall direct, on or before the fifteenth day of September: and the original duplicate, or a copy thereof, the county auditor snall preserve in his office.

correct errors

certify correc

Sec. 24. That the county auditor shall, from time to time, correct all errors which he shall discover in his duplicate, ei- Auditor shall ther in the name of the person charged with taxes, the descrip- discovered in tion of the land or other property, or in the amount of such duplicate, and tax; and when the auditor is satisfied, after having delivered tions to the the duplicate to the county treasurer for collection, that any treasurer tax thereon, or any part thereof, has been erroneously or improperly charged, he may give to the person charged therewith, a certificate to that effect, to be presented to said trea

surer.

levied for road

purposes

Sec. 25. That the auditor of each county in which any road Shall give notice tax shall be assessed, shall, immediately after the county com- in newspaper of missioners at their June session shall have determined on the the per centum. amount to be assessed for that purpose, give notice in some newspaper of general circulation in the county, of the per centum on each hundred dollars of valuation so determined to be assessed, and that said tax may be discharged by labor on the roads, under the direction of the supervisors of the several districts, at the rate of seventy five cents per day; and shall, when required, make out a list for each township of the amount of road tax with which each individual stands charged: inserting nothing in such list but the name of the person and the amount of such tax, and deliver the same at his office to the clerk of the proper township.

surer on the first

Sec. 26. That the county auditor of each county, shall at- Auditor shall tend at his office on the first Monday in January annually, to settle with trea make settlement with the treasurer of his county, and ascertain Monday in Janthe amount of taxes with which such treasurer is to stand uary, and make list of delinquer charged: and the auditor shall then take from the duplicate cies previously put into the hands of the treasurer for collection, a list of all such taxes as said treasurer shall have been unable to collect; therein describing the property on which such delinquent taxes are charged, as the same is described on such duplicate, and shall note thereon in a marginal column, the several reasons assigned by such treasurer why such taxes could not be collected: and such list shall be signed by the treasurer, who shall testify to the correctness thereof under oath or affirmation, to be administered by the auditor; and in making such list, the delinquencies of each township shall be kept separate and 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 duplicate in a just and ratable proportion, the treasurer shall be held "liable for the balance of such taxes; and the auditor shall certify on such list of delinquencies the balance due to the State, the balance due to the county, the balance due for road purposes, and the balance due to the townships, and shall forthwith

Fees of treasurer

of taxes

record such list in his office, and then deliver the same to the treasurer, to be by him delivered to the auditor of State.

Sec. 27. That the fees to be allowed to the county treasurer for the collection on such settlement with the auditor for the collection of taxes, shall be six per centum on the first two thousand dollars; five per centum on any sum between two and three thousand dollars; four per centum on any sum between three and four thousand dollars; three per centum on any sum between four and five thousand dollars; and two per centum on any sum over five thousand dollars, by him collected as aforesaid.

each township in his county

Sec. 28. That the county auditor shall open an account Auditor to keep with each township in his county, in which, immediately alter an account with his annual settlement with the county treasurer in January, he shall credit each township with the amount of township tax with which the treasurer stands charged, and shall credit each township with the amount of road tax, collected on the duplicate of such township; and shall also, from time to time, cre dit such township with the amount paid into the State treasury on the duplicate of such township, for road tax and township tax, as certified to him by the auditor of State, keeping the amount for road purposes distinct from the township tax: and on application of the township treasurer of the proper township, the auditor shall give him an order on the county treasu rer for the amount then due to such township, and shall charge the township with the amount of such order: Provided, That the person applying for such order as township treasurer, shaH deposit with the auditor a certificate from the clerk of his township, stating that such person is treasurer of such township, duly elected or appointed, and that he has given bond according to law.

of delinquent

day of October

Sec. 29. That the county auditor shall, annually, before the To make a list first day of October, make out a list of all lands and town lots, lands and lots returned delinquent by the county treasurer in the preceding annually by 1st January, (excepting those on which the taxes shall have been paid into the State treasury, and such payment certified to the county auditor by the auditor of State,) describing said lands and town lots in said list, as the same are described on the tax duplicate, and charging therein the taxes of the preceding year, with the interest, and a penalty of twenty-five per centum on such taxes, also, the taxes of the current year, and shall certify and sign the same.

and how pub

Elshed

Sec. 30. That the auditor shall cause such delinquent list to Delinquent list be published at least four weeks between the first day of Octoand notice, when ber and the first day of December, in some newspaper printed in his county, 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 a notice, that the whole of the several tracts of land and town lots in said list contained, or so much thereof as will be necessary to pay the taxes, interest and penalty charged thereon, will be sold at the