The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1857-06-11

that the taxes required TO be paid forthwith and at
the end OF three days altar sad publication he shall
proceed to collect the same, giving receipt TO each
person paying ms taxes which receipt shall express the
amount paid in scrip in any other manner seper-
atey and also the date OF the payment and shall also
mark the paid against the name of every per
son or unknown owner whenever the tax Is paid and
he shall preserve duplicate in the margin Of the
ceipt given each person, aud shall deliver the TO
the Council with the assessment rolls
Sec IL. The Collector shall on the first Monday in
February Ia each year, file with the Recorder com
piee list Of All the city Lots out lots grounds par
GELS OF ground upon which the taxes under last prey
Gus assessment remain unpaid and the Recorder shall
present said list to the city Council their mex, reg-
Sec u. All taxes upon any real estate In tire city
remaining unpaid, shall draw interest the rate Of
twenty hve per cent per annum from the FIRST day Of
February next succeeding the assessment.
Sec IL. All real estate In this city upon which the
taxes shall remain unpaid for the space Of one year
rom the rs day of February next succeeding the
scssmen shall be sold for the payment Of said taxes
Sec Ia The city Collector shall give notice of the
sac OF rea property as aforesaid by publication there
lished In this city, the first publication of which shall
be at least four weeks before the sale Such notice
shall contain notification that all the estate Ia
the city liable TO be sold for the payment of for
the year (naing t) upon which the taxes remain un
paid, viii be sold At a time and place therein mem
| toned.
| Sec IS. Such sale shall take place between the
hours OF nine o'clock in the forenoon and FIVE o'clock
In the afternoon, and may be adjourned from day to
day lsandays exeepted) unit! all the real estate Is
Sec 16. He who bids to pay the amount due for the
least quantity ofiand will be the highest bidder; and
the manner OF ascertainng the portion bid for shall be
as IN the state revenue law. ~
Sec. II. II no one bid and pay the Collector the
estate the Treasurer shall make out to the cty. GER
tfcate similar TO that given to other purchasers and
such sale to the city shah have the effect
Sec. 49, should any person so bidding fail to pay
the amount due, the Collector shall again offer said
real estate for sale If the sale has not closed II II has
m n yartf ttspae 6cn ADJ
tion by one written notice posted mp in the postoce
In this city at least one week before the SAFE aud again
sell the same as aforesaid; the Collector may
er the amount bid from the purchaser in an action
brought in the othe city against the purchaser
Sec. 49, Real estate sold as hereiabefcre provided
may be redseIned at any time within one year after.
the sale thereof by payment to the city Treasurer Of
the amount paid by the purchaser said sale Seher
with an interest thereon the rate OF TWENTY-FIVE per
cent per annum, which sum shall b3 paid by the
Treasurer TO the purchaser upon his dev ering up
the Treasurer the certificate received by him at said
sale. Eg&@ s
Sec. 90 any real estate sold as aforesaid be not
redeemed within the time and in the aforesaid,
the Treasurer shah make out and deliver to the pur
chaser deed therefor, conveying the same % the in
dividua purchaser to the city az the case may be-
which deed shall recite substantially the amount ofthe
tax, the year for which it assessed the day aud
Of the sale the amount for which the real estate
was bid or uii description Of the estate conveyed
and the name OF the purchaser.
sec. 81 For each deed to an individual purchaser,
the purchaser shall pay into the Treasury the sum OF
one dollar and shall also pay the fees for acknowiedg
lug ana recording the same.
See. ~. The dee. to the city shall embrace all the
rear estate bid OF TO the city any sale, and not
redeemed, and the same shall be recorded ia the Re-
corder's Office OF Wapelo County.
Sec ~ Deeds for property purchased by individu-i
ais may be made to the holder by written transfer of
the certificate Of purchaser.
Sec. "a II any person shall neglect or refuse TO pay
his personal property tax after md by the Collec
TOR, the Collector snail levy upon much Of the per.
sonal property OF said person shall be necessary
pay said tax, and shall sell the at public vendue,
hrst giving three days notice of such sale by posting
notice thereof In the post.oifice in this city.
Sec. %. The property road Of persons neye citing
or refusing to pay the SANE shall be collected from the
personal property OF the recusant in the
~ the pcrsoiIal property tax If person have
personal property liable to taxation the same shall be
collected from his or her real estate in the same man
ner and at the sane time with his her real estate
tax. 4
sec. 81. That all transient merchants or grocers
non-residents of this city who shall hereafter expose
any goods wares erchandise for private sale in
said city, shah pay tax thereon to the same amount
as are paid on the sane commodities by resident
ders OF the same Kind Of goods.
Sec. 2T That is made the duty Of every such tram
silent merchant grocer within twentyfour hours ar
ter opening out his stock, TO advise the city Assessor
or his place OF business who ha thg-eupon proceed
immediately 20 asssss said stock and determine the
tax on the sane, which shall be plac ed in the hands
the city Collector, who shall n .distey collect tn
same precisely In the same manner in Of resi-
dent merchants aud grocers, provided by city Ord
dance and In defiant of st ~ ira n
silent person advising said Assessor within twenty
hours IS aforesaid sneh person shall riet and PAY 10
tlc city penal sum OF not than on, hundred
dollars AID coats u suit il suit b. brought collect te
same.
attest: D. =. GAYLORD, Mayor s
JAMES y. DEvIs. CITY Recorder.
Passed, June Isl, 1sd7.-noi5-lT