, 1854-06-10

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Oh personal property or as poll tax verified
by affidavit, and shall on settlement with
such auditor be allowed the amount Of re-
ceipts given to him by the county treasurer,
and the amount of taxes returned by him
delinquent to such auditor and ten per cent
allowed him by law for collection
See. Is. From the date of the shcrif7s
returns, all taxes unpaid are delinquent and
draw interest at the rate Of twenty-five per
cent per annum and taxes on lands, city
and town lots are hereby made perpetual
lien thereupon against all persons except
the United States and this territory.
Sec. 10. The county auditor shall with
in twenty days, make out two lists Of such
lands, city and town lots returned as deln-
qucnt with the amount Of taxes due there
on, and deliver one list to the county sher-
ifT, who shall advertise such list in some
newspaper in the county, or if there be no
such newspaper in the county, then in some
newspaper Of general circulation in the
Territory for six weeks successfully before
the lst Monday in may, and shall also post
such list in six public places in his county,
for six weeks before such first Monday in
May and shall proceed to sell at public
auction to the highest bidder on the first
Monday Of May, between the hours of ten
O'Clock A. NJ, and five o'clock p NJ,
at the county seat all delinquent lands
and city and town lots, the unpaid tax
on which and accruing interest and costs
shall not have been paid before such
time, and shall continue such sale from
day to day, until all such lands and town
lots shall be sold, Or shall have been twice
offered for sale, and the sheriff shall receive
five per cent on all such sales, as his fees
therefor
Sec 90 When any lands or town lots
cannot be sold for the amount of taxes, in
terest and charges thereon, such lands and
town lots shall be passed over aud re-of-
fered for sale, before the close of such sale,
and if the same cannot be then sold for the
amount, such lands and town lots shall be
purchased by the county treasurer for the
amount due thereon, as county property
Sec. 81. The county treasurer shall on the
payment to him within forty-eight hours, Of
the amount bid on any land, city or town
lot, make out certificate Of purchase Of
such land or lot, in the name Of the Terri
tory of Washington, signed by such treas
urer in his official name to such pur-
chaser, which shall be held to- convey all
right, title and interest Of the person in
whose name such land or town lot shall
have been taxed, except as hereinafter pro-
vided and where such payment shall not
be made within forty-eight hours, such
lands and town lots shall be considered as
sold to the county, The county treasurer
shall be entitled to fee Of one dollar for
every such certificate of purchase, and any
number Of tracts of land or lots may be in
cludcd in such certificate if required by the
purchaser, and fec Of ten cents for each
additional tract or lot so included shall be
allowed such treasurer.
Sec. %. The county treasurer shall
within ten days after such first Monday in
May make out q list Of all lands and town
lots sold TO the county verified by affidavit,
and the county auditor shall enter the same
as county lands, city and town lots, in q
book to be kept for that purpose, and tax
es shall be regularly assessed thereon, and
such lands, and city and town lots shall be
included in the delinquent list furnished ey-
cry year, and with the amount of such years
tax added tothe delinquent tax and inter
est and charges thereon be offered for sale
as other delinquent lands until sold for the
amount Of such delinquent tax, interest, all
charges and accrued taxes.
Sec. 23. All lands, city and town lots,
sold to actual purchasers shall be subject
to redemption by the former owner thereof,
within two years thereafter, on the pay
ment Of the delinquent taxes with fifty per
cent interest, cost, charges and the accru-
ing tax to the purchaser who shall receipt
therefor, or to the county treasurer for the
use Of such purchaser and if no receipt of
such purchaser shall be fled with such
treasurer or no such payment be made to
him the holder Of the certificate Of purchase
shall be entitled to receive deed from the
county treasurer of the land, city or town
lots described in such certificate of pur-
chase, which deed shall run in the name of
the Territory Of Washington and be signed
by such treasurer in his official capacity
and shall be presumptive evidence Of the
regularity Of all former proceedings, and
the treasurer shall be entitled to receive a
fee of two dollars for every such deed
Sec. "a. Lands and city and town lots
sold to the county may be redeemed by the
former owner thereof, by such owner OBJ
tanning from the county auditor q certified
statement Of the amount Of all taxes in
terest and costs accrued, charged to such
lands or lots and paying such amount to the
county treasury who shall give him receipt
therefor, and the county auditor on filing
such receipt shall give to such owner a GER
tiGcate of redemption of such land, city or
town lots signed by him in his official ca
pacity and sealed with the seal of the board
of county commissions, and shall charge
such treasurer with the amount of such re-