Martinsburgh gazette. [volume] (Martinsburgh, Va. [W. Va.]) 1810-1825, 1812-03-13

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before any county or snperior court Of re-
cord, having jurisdiction where the SAID
land or lot is situate, OF the sheriff, under.
sheriff or other officer, and his or their SCI
c%urities, or the executor or administrator
OF such sheriff, under-sherif. or other off.
Ger, jointly or srverslly, on giving ten
days previous notice Of such motion 10 the
person or persons against whom iudgmenr
shall be rendered and il shall DC The duty
OF the clerk TO endorse on aoy execution la
sued BY virtue of snch judgment. tha, no
security OF any kind is to be taken and
upon such motion, the certificate OF the au-
di,or, or a copy OF the list To be fled in the
clerks Office shall be legal evidence.
8. In like manner il shall be lawful for
any sheriff in all cases where Judgment
shall or may be recovered against him for
the default of his deputy, to recover iadg.
nent for the amount thereof with costs a.
gaiast the said deputy and his surcties. ex.
ecutors or administrators, jointly or seve-
rally, on giving ten days previous notice
of such motion TO the person or persons a.
galnst whom judgment shall be rendered
and, upon the execution issued in virtue
of such Judgment, the clerk shall endorse
that no security shall be taken; and, upon
such motion, the certificate Of The auditor.
or a copy to the list to be Sled 10 the clerks
Office, shall be legal evidence.
g. 1t shall be the duty of the sheriff OF
each county to deposit annually, with the
clerk OF his county court before the 6rst
day of November, a fair copy of the list Of
delinquent lands returned by him to the
Auditors Office, to be carefully kept by the
said clerk free for the inspection Of al per-
sons and for each failure, the said sheriff
in lieu thereof shall forfeit and paw to the
commonwealth, five hundred dollars, re-
coverable on motion in the Superior Court
Of his county, on giving ten DAYS previous
notice. And where the sheriff orglects to
make such return, no lien shall attach to a.
nv lands upon which the taxes have not
been paid, and which should have bren re-
turned as aforesaid. And il shall be law
fnl for any person to make pay menf to the
said clerk, within the times limited b, law,
Of any taxes and interest charged on lands
or lots contained 10 the said lists. And the
said clerk shall be, and is hereby authoris-
ed and required to receive the said taxes
and interest, and grant receipts therefor.
And it shall also be his duty 10 make regu-
tar entries upon the said list OF all lands for
which the taxes shall be paid at the time Of
such pa, ment, and make due return there
Of to the AUDITORS Office, annually, and
account for the money he shall have receive
ed, deducting therefrom six per centum
for collection, in the same manner and az
the same time that he is now required bv
law TO account for and pay the tax received
upon law process, subject to the penalty
imposed by the said act, to be recovered in
the manner therein set forth.
10. The auditor of public accounts shall
transmit to the clerk Of each county, on or
before the FIRST of June next, complete lists
OF all lands and lots which have been re-
turned tor non. pay ment of taxes in the said
counties respectively, and on which the
taxes shall remain unpaid at the time when
such lists shall be transmitted; and the
said clerks shall further DC authorised 10 re.
ceive the taxes and interest chargeable
thereon, and account therefor after deduct.
ing the sum OF six per centum for collection,
10 the same manner, and subject to the same
penalty, as prescribed 10 the preceding Sec
ton; Provided, that nothing 10 this or the
preceding section shall be so construed as
TO prevent the payment of any delinquent
taxes into the treasury, in the same man
ner as if no authority had been hereby given
to the clerks of county courts to receive such
taxes.
II. 1t shall be the duty Of the Auditor Of
Public Accounts and Of the clerks of the
county courts respectively, to specify in
their receipts for taxes paid to them on for
feited lands, the quantity, or proportion Of
each tract for which such taxes are paid,
and the name of the person making such
| pa, ment, and TO enter the same accordingly