Des Moines courier. ([Ottumwa] Iowa) 1848-1854, 1851-03-28
7src= 22J. All lo5s. o. PARTS thereon


ner. and at the same time as above pro-
scribed, ana the money shall be paid to
the Treasurer, who shall receip. for the
same; and the provisions of this and the
foregoing Sections of this Ordinance
shall apply to the property and lots OF
non.residents, as well as residents.
SEC. 23d. That axes are hereby made
la lein on the Town lots on which they
may be due, in whatsoever hands the
same may come; and when any goods or
cha,tles are sold for the payment of any
tax, the Collector shall apply it TO that
purpose and to the payment OF the costs
of sale, and should there be an overplus
he shall refund the same TO the owner.
SEC. Oath. That il the Collector shall
at any time unavoidably fail to offer for
sale The delinquent lots, or if after sails
the purchaser shall refuse payment, tbs
Collector shall again advertise the SANS
for sale in the manner herein before pre-
scribed for two weeks, and at the end Of
that time shall proceed to sell, and be-
governed in all respects in conducting
said sale, as in the first sale of real es-
tate provided for in this Ordinance; and
such sale so made and certificate SD Civ
en- shall be as valid 10 all intenis and
purposes as though said sales had been
made at the original time of selling
And if any person shall bid OH any lots.
or other property sold by virtue of this
Ordinance, and shall fail or refuse to pay
for The same at once, shall be fined in
The sum of ten dollars, to be recovered
by action of debt before any Court Of
competent jurisdiction, and if the party
shall not have real or personal property
liable to execution, he shall pay the same
with costs of suit by working ON the
streets al seyenty-fve cents per day un-
Ill the fine aud costs are paid, and the
costs shall then be paid out of the Town
Treasury; and if he refuse to work OUT
sand fine anG costs he shall be imprison-
ed until he will pay the same.
SEC. 18th. hat the Collector in bis
return 10 the precept by virtue of which
he collects the taxes, shall state the II
mount received in orders, the amount
received in cash, and amount Of interest
received from delinquen's, amour, over
charged, if any, the amount unpaid ana
COR the Payment of which property could
not be found; aud the truth of said 70.
,arn shall be verified by affidavit of the
Collector, to he taken before some officer
authorized To administer oalhs; and any
persons who shall sustain any damage
by false return of the Collector, to the
precept as above directed, or by any 9th.
er fraudulent or illegal &C! Of said Coll
lector, may, by suit brought against said
Collector and his securities, recover the
amount Of such damage with costs of
suit. .as@sf@'E-s- r. .ss.. r. .aa..
SEC 2e,h. That the Collector shall
a. the first meeting of the Board of l'rus-
tees in the month Of January of each
year make full AMI due return Of all
his doinss as herein beiurc prescribed
since his last annual settlement, and if
The taxes have all been collected and
paid over to the Treasurer and his 70.
ceipt therefor produced to the Board; or
if the taxes have not all been collected,
aud if it shall appear from his return
that any OF the property was sold and
bid off to the incorporation, or that no
property could be found to satisfy por.
ton Of said tax, then the amount paid to
the Treasurer, the amount bid off TO the
incorporation, and the amount which
property could not be found to satisfy
shall be credited in his account; and il
there shall still remain balance char
gcd against said Collector, the Board Of
Trustees shall bring sais immediately on
the official Bond of the Collector and
his sureties, for the amount unpaid. with
five per centum added thereto, and the
amount unpaid and the five per centun
of damages added thereto shall bear in.
terest from tina. time until paid at the
rate of twenty per centum per annum.
SEC. 9Th. The President and Trus-
tees, at their frs, meeting in March, shall
elect Treasurer, who shall serve for
the term Of one year, and until his sue.
cessor is elected aud qualified. aa
SIC. 2Sih. Before entering upon the
discharge Of the duties of his office, the
Treasurer shall give bonds to the presi-
dent and Trustees Of the Town .f Or
tumwa, with securities to be approved Of
by said Board, in The sum Of one lhous-
and dollars, conditioned for the prompt
and faithful discharge of the duties Of
his office according to law.
Sec. 29lh. The Treasurer shall have
the saie-keeping Of the funds aud other
property belonging to the incorporation,
except as may be otherwise provided,
and il shall be his duty to keep an &C.
count current wherein hs shall charge
the incorporation with all monies he
may pay out on.the account thereof, and
credit the incorporation with all sums
received on account thereof; and shall
atthe first meeting Of the Board Of Trus.
tees of March in each year render an
account from said accoun, current, the
truth Of which shall be verified by affida.
VII, to the Board of Trustees. and upon
such account, if found correct, the Board !.
may settle with him for that year. Ed
SEC. both. Upon failure or refusal
ct the Treasurer to pay over monies IN
his hands upon a proper one and under
The direction of the Board, or upon a
failure In parfprp, an,r dnt,. ac bic IN: