Des Moines courier. ([Ottumwa] Iowa) 1848-1854, 1851-03-28

all taxes therein specif1ed; AID Tor that
purpose shall call upon every resident in
the Town, who is therein taxed, at his
or her place Of residence or business,
and demand the tax dte from them: Ana
upon the payment thereof shall receipt
for the same, specifying the real estate,
if any, together with lis value, and the
value of the personal property, &C., and
the year for which the tax is paid.
SEC. 10Th. Whenever the Collector
shall have collected the sum OF fifty dol.
lars, he shall Immediately pay the same
over 10 the Treasurer. and take his re-,
ceipt therefor. atr@ ~ .~--~Ht % tH}
Sic. l7lh. That If any portion Of
the taxes remain unpaid on the first day
of October, the Collector may proceed
to collect The same by distress and sale
of the goods and chaltles of the person
or persons so charged, by giving ten days
notice OF such sale. the time and place.
and property TO be SOLD; such notice shall
be set up 81 four of the most public pla-
ces within the Town; and the expenses
of such sale to be paid out Of the amount
received from the property sold. togeth-
er with the sum of one dollar and fifty
cents. Tor his fees. h,lev arf r. 4..t .aHl..
SIC. 18th. III no goods or chat,les
can be found gu, of which to make the
taxes charged or any Town lots, the Col
lec'or shall give notice in some weekly
Newspaper published in Town, also by
putting up four written notices in the
most public places III Town, which no.
tees shall particularly sci forth each tot
intended to be sold, al leas, four weeks
previous to the day of sale. (Which shall
take place annually on the third Monday
in November) notifying all whom i,
NAV concern that he will on the third
Monday in November next ensuing the
date of said notice, commence selling, at
the door OF the Court House in Town,
all and singular the Town lots therein
mentioned for The taxes due therefor the
present year; together with the costs OF
such sale, in all eases where the taxes are
a, The time of such sale unpaid, and said
sale will continue from day TO day; be-
tween The hours of nine o'clock in the
"
noon, of each day until all are offered
for sale. Aad The notice of such sale
shall set forth The amount of taxes due
on each lot, together with the costs up
OH the same TO the day of sale; and if
no person bid sutiicien, for the same to
pay the taxes and costs, the Collector
shall bid the same off TO the President
and Trustees OF the Town of Ottumwa,
for the taxes and costs. a .a..a. an ,i
SEC. 10Th. That the Collector shall
file with the Clerk of the Board of Trus-
tees the reriiicalion of the Printer that
The advertisement above directed has
been published for the length of time re.
quired by this Ordinances; which verifi-
GA lion shall he so filed with the Clerk a,
leas, one day before the frs. day of the
sale. sn a..a. a5s .=..ns#... ..s=arf... s....
SEC. 20lh. When any lot. or lots, or part
thereof shall be sold for the non payment
OF taxes and costs, the Collector sha!lgye
the purchaser certificate in writing,
describing the same with certainty, the
sum paid therefor, and the time when the
purchaser will be entitled to deed for
such lot, or lots, or part thereof, which
certificate may be assignable by endorse
ment on the same, which assignment,
shall have the same force and effect as
the assignment of Bonds for the convey
ance of lands under the laws of the
State of Iowa; aud if the owner of the
lot, or lots, or part thereof described in
such certificate shall not within two
years from the date thereof pay TO the
purchaser, his heirs, or assigns, or to the
Clerk of the Board of Trustees for the
use of the purchaser, his heirs, or as.
signs, the sum mentioned i'm such certiii-
cate, with interest thereon at the rate OF
fifty per centum per annum, the said
Collector, or his successor in Office shall
at the end OF said TWO years upon de-
mand, execute TO said purchaser, his
heirs, or assigns, in the name OF the
President and Trustees of the Town of
Ouumwa, conveyance OF the lot, or
0,s, or part thereof described in said
certificate, which conveyance, when
acknowledged and recorded in accorI-
ance with the laws Of Iowa, shall yes,
in the person TO whom it is given an
absolute estate in Zee simple, in law
And M sale of lots for taxes, nor deed
made in pursuance thereof shall be of
any validity if the tax for which the
same is sold shall have been paid prior
TO such sale. and the Collectors receipt
shall be evidence of that fact: Provided,