the Auditor is Clerk at the sale, and delivers a certificate thereof to purchasers, who are required to pay immediately, the taxes in arrear, the penalty and interest.

When land thus returned for delinquent taxes is offered for sale, but not sold for want of bidders, it is forfeited to the State, and "thenceforth all the right, title, claim and interest of the former owner or owners thereof, shall be considered as transferred to and vested in said State, to be disposed of as the Legislature may by law direct." By an act passed March 12, 1845, however, the Treasurer was authorized to adjourn the sale from day to day, until he shall have offered for sale, or disposed of, each and every tract of land specified in the notice; and it was further provided, that if any tract or parcel of land should not sell at public sale for an amount sufficient to pay the taxes, interest and penalty, which stands against such tract, the Auditor should return the same as unsold, to be retained upon the list of forfeited lands, to be offered for sale the next succeeding year, as other forfeited lands. The sale is subject, however, to the redemption, which forms the following topic of inquiry. ·

XXIV. LAND TAX FORFEITURES AND REDEMPTIONS IN

OHIO.

By an act of the General Assembly, passed March 3, 1831, it is provided that all lands sold for taxes may be redeemed at any time within two years from the sale thereof; and that all lands belonging to minors, femmes covert, insane persons and persons in captivity, sold for taxes, may be redeemed at any time within two years from and after the expiration of such disability. [Id., Sec. 1.]

Applications for the redemption of lands are required to be made to the Court of Common Pleas of the county in which the lands are situated; or, if they lie in two counties, then of the county where they were sold; but notice thereof, published six weeks in a newspaper printed in,

or circulating in, the county, must be given by the applicant, describing the land, the original owner and the purchaser, and specifying when the application will be made. The applicant is also required, at the time of publishing the notice, to deposit with the Clerk of the court to which the application is to be made an amount of money equal to that for which the land was sold, and the taxes subsequently paid thereon by the purchaser, or those claiming under him, together with interest and fifty per centum on the whole amount paid by such person including costs, or at his discretion he or she may tender to the purchaser or purchasers, or his or their agent or attorney, the amount of taxes, interest and penalty due thereon, instead of depositing the same with the Clerk of the court; and if the said purchaser or purchasers, his or their agent or attorney, will not accept the same, the owner or owners, his or their agent or attorney, may make the application to the court, and the costs will abide the event. [Id., Sec. 2, 3, 4.]

"If the court to which such application shall be made, shall be satisfied that due notice has been given, as required in the third section of this act, or that the deposit (or tender) has been made, they shall proceed to examine the testimony of such applicant relative to his right of redemption; and the counter testimony of the adverse party, if any be offered; and if on such examination the court shall be satisfied that the applicant is entitled to redeem such land or town lot, they shall make an order of redemption, which shall vest in the applicant all the title which passed by such sale, and shall award restitution of the premises, and direct that the applicant pay the costs of the application, (in case he shall not have made a tender; if he shall have made a good tender, the costs abide the event) and the court shall at the same time order the money so deposited as aforesaid to be paid to the adverse party. [Id., Sec. 6.] But it is also provided "that in case any lasting and valuable improvements shall have been

made by the purchaser at a sale for taxes, or by any person claiming under him, on any land or town lot, for which an order of redemption shall be made as aforesaid, the premises shall not be restored to the person obtaining such order, until he shall have paid or tendered to the adverse party, the value of such improvements; and if the parties cannot agree on the value of such improvements, the same proceedings shall be had in relation thereto, as shall be prescribed in any law existing at the time of such proceedings, for the relief of occupying claimants of land; provided that no purchaser of any land or town lot sold for taxes, nor any person claiming under him, shall be entitled to any compensation for any improvements which he shall make on such land or town lot, within two years after the sale thereof." [Id., Sec. 7.]

The time allowed for redemption of land sold on a mortgage foreclosure, is one year. A widow forfeits her dower in lands sold for taxes, if she do not redeem in one year from the day of sale.

XXIV. REAL ESTATE EXEMPTIONS IN OHIO.

By an act entitled "an act to amend an act entitled an act to regulate judgments and executions at law," passed March 9, 1840, the several statutes relating to the property of householders exempted from execution underwent a thorough revision. The revised act increased the amount of exempted personal property, but reserved to the debtor, exempt from sale upon decrees or executions, no real estate whatever.

On the 28th of February, 1846, however, an act was passed for the protection of the rights of married women, in which it is provided "that the interest of any man in the real estate of his wife, belonging to her at the time of their intermarriage, or which may come to her by devise, gift, or inheritance during coverture, or which may have been purchased with her sole and separate money, or other property, and during her coverture, shall have been deeded to her, or

to any trustee in trust for her, shall not be liable to be taken by any process of law or chancery, for the payment of his debts during the life of the wife, or the life or lives of the heir or heirs of her body." [Id., Sec. 1.]

"All conveyances and incumbrances of the husband's interest in the real estate of the wife, in the first section mentioned, shall be void and of no effect during the life of the wife, and during the life or lives of the heir or heirs of her body, unless an instrument of such conveyance or incumbrance shall have been executed, attested and acknowledged, according to the laws of this State for the conveyance or incumbrance of the estate of the wife in lands, tenements and hereditaments situate within this State."* [Id., Sec. 2.]

66

By an act, passed March 9, 1840, it is provided “ that each person who has a family, shall hold the following property exempt from execution or sale, for any debt, damages, fine or amercement, to wit:

First, The wearing apparel of such family; the beds, bedsteads and bedding necessary for the use of such family; one stove and pipe used either for cooking or for warming the dwelling house; an amount of fuel sufficient for the period of sixty days, actually provided and designed for the use of such family.

Secondly, One cow, or if the debtor own no cow, household furniture, which is to be selected by the debtor, and not exceeding fifteen dollars in value; two swine, or pork therefrom, or if the debtor own no swine, household or kitchen furniture, to be selected by the debtor, not exceeding six dollars in value; six sheep, the wool shorn therefrom, and the cloth or other articles manufactured therefrom, or in lieu of such sheep, household furniture, to be selected by the debtor, not exceeding ten dollars in value; and sufficient food for such animals, when owned by the debtor, for the period of sixty days.

Thirdly, The bibles, hymn books, psalm books, testaments and school books, used in the family, and all family pictures.

Fourthly, Any amount of provisions actually prepared and designed for the sustenance of such family, not exceeding forty dollars in value, to be selected by the debtor; and such other articles of household and kitchen furniture or either, necessary for the debtor and his family, and to be selected by the debtor, not exceeding thirty dollars in value.

Fifthly, The tools and implements of the debtor, necessary for carrying on his trade or business, whether mechanical or agricultural, to be selected by him, not exceeding fifty dollars in value. [Id., Sec. 1.]

The amount of beds, bedsteads and bedding necessary for the use of such family; the amount of fuel necessary for the period of sixty days actually provided and designed for the use of such family; the amount of food for the use of the animals exempted from execution, for the period of sixty days, shall be determined by two disinterested householders of the county, to be selected by the officer holding the

XXVI. LIMITATION OF REAL ACTIONS IN OHIO.

By an act passed February 18, 1831, all actions of ejectment, or other actions for the recovery of the title or possession of lands, tenements or hereditaments, are required to be brought within twenty-one years after the cause of action shall have accrued, and not after. [Id., Sec. 1.] If, however, any person entitled to have or maintain any such action be, at the time his right or title first descended or accrued, within the age of twenty-one years, femme covert, insane or imprisoned, every such person may, after the expiration of twenty-one years from the time his or her right or title first 'descended or accrued, bring such action within ten years after such disability removed, and at no time thereafter. [Id., Sec. 2.] But if in any action commenced within the time above limited, judgment shall be arrested and reversed, or the suit abate, or the plaintiff become non-suited, and the time limited as aforesaid shall expire, the plaintiff may commence a new action within one year after such arrest and reversal of judgment, non-suit, or abatement of action, as aforesaid, and not afterward.t [Id., Sec. 6.]

execution. And the value of the provisions, household and kitchen furniture, and the tools and implements of the debtor, necessary for carrying on his trade or business, by this act exempted from executions, hall be estimated and appraised by said householders. [Id., Sec. 2.]

Since the passage of the foregoing an act explanatory of the fifth clause has been passed, in and by which it is provided that the same "shall be so construed as to authorize the execution debtor, if he be engaged at the time in the business of agriculture, to select as tools and implements necessary for carrying on his trade or business, one work horse, or mare, or one yoke of work oxen, with the necessary gearing for the same; and if said judgment debtor be actually engaged at the time in the practice of medicine and surgery, he shall be entitled to select as above one horse or mare, and one saddle and bridle; also medicines, instruments and books pertaining to his profession, not exceeding in value the sum of fifty dollars." [Act of March 4, 18344.]

The limitation upon actions upon the case, covenant, debt, founded on specialty on contract in writing, is fifteen years after the cause of action accrued; upon actions upon contracts not in writing, and upon the case for consequential damages, ix years; upon trespasses, detinue, trover and replevin, four years; upon libels, slander, malicious prosecutions, and false imprisonment, one year. [Ohio Stat. of 1831.]