The weekly north Iowa times. [volume] (McGregor, Iowa) 1857-1867, 1858-06-02
WHOLE NO. Sc.

the service verified by affidavit, and such certificate
| shall be evidence.
taxes due parcel Of land for the smallest portion
the same is to be considered the purchaser and
such portion constitutes half Of the parcel it
shall be taken from the east side thereof dividing II by
line running north and SOUTH except that town or
city lots to be divided in such lengthwse by
line parallel with the proper lines Of the lots IF the
portion taken be less than one half OF the tract t Is to
be taken from the southeast in square form
nearly the form Of the land will conveniently permit
The preceding provisions Of this section subject
the following qualifications the honest cad Is liable
be sold for tax that which due on itself ex
cluvely and the above directions concerning the di-
vision ofa tract OF land shall be modified to meet
this requirement, and to that end the quantity of land
bid may be obtained by drawing the division line in any
direction or form so as to avoid the homestead and
when the home constitutes part of the tract sold
and Il not yet ascertained, the court may at the
gestion Of either party cause proceeding to be had
for the of the homestead and all cases
Of such sales it may take the requisite order and pro-
ceedngs to ascertain the land sold, to set it apart
| from the homestead
IS. Shou Id any person bidding fail to pay the
amount due the treasurer may again offer the land for
sale If that sale has not closed and lift has closed he
may azain advertised it, specifying by written notice
posted for two weeks in the civil township in which the
land lies, and such notice the court house OF
the treasurer may recover the amount bid by civil
tioD brought in the name ofhe county in the township
where the county seat Is situated
80. The purchaser will be entitled deed for the
land purchased by him, upon the payment Of the
proper amount, which deed shall run in the name of
tho state of Iowa. and be signed and acknowledged By
the treasurer in his official name and shall be recorded
in the proper record titles to real esate and will
yey the title to the land, and shall be presumptve
dence Of the regularity Of all prior proceeding The
purchaser FROM the time of fling such deed for record
in the proper Office acquires the lien of the the
land, and fhe subsequently pays any taxes levied
the same, he shall have the lien for hose and may
add them to the amount paid by him in the purchase
257 The treasurer is reanired to demand fy cents
for each deed made by Linn such sales but any num-
Der ofparces!of land bought by person may be in
cludcd in one deed as may be desired by the purcha
| ser.
So. Real property sold shall be subject to redem
ton "a follows: 1t any time before the expiration of
two years from the date of sale it may be redeemed by
paying the amount paid by the purchaser incu ding
costs and any other taxes the property paid by such
purchaser, with twenty-five per centnm per annum
thereon Such payment may be made to the purchaser
his agent attorney, to the treasurer who shall
ter memorandum of the redemption stating date and
the amount paid in the list ofsales and give cerf
cate thereof to the redemtoner and hold the money
paid TO the use ofthe purchaser and shall enter satis
faction on the record in of mortgages when so
redeemed by the proper record or bona fde owner.
90. Any owner, partner, incumbranccr or party
having lien on, or interest in any real estate SO sod
shall have the right to rdeem the by paying the
possessor OF the title acquired by such sae to the
treasurer, the whole Of tax paid by such pur
chaser including all costs and interest herein before
stated aud the person redceming shall lie entitled to
receive from such purchaser quit claim deed, which
shall in like manner be recorded.
60 Irreal sold at such sale be notredeened
within two years from the date Of the sale thereof
any tine therenfe the holder of the title conveyed by
the reas urer deed may enter upon such real estate
and use, enjoy and improve the same, the owner
thereof and acquire all the rights and be subject all
the provisions OF the law in relation occupying clam
ants, so far as the same applicable, and II such
property be not redeemed by the proper thereof
within five years from the day of SALE tho title thereto
shall become absolute and vest in fec simple in the
record owner of the title conveyed by the treasurers
deed to the purchaser at such tax SALE subject to the
provisions of the statute Limitations.
col. The title conveyed by the treasurers deed as
herein provided, shall be transferable by deed 9TH
erwse, and the person holding such title shall have
priority of to bay oil taxes subsequently levied upon
the real estate described in such deed.
S62 In all questions Of right and in all suits arising
under the provisions Of this act, no plea slan be suf-
cient to affect he rights of the bona de possessor of
| such tax title as herein provided; except:
1st. That the taxes for which the property was sod
were paid before the sale by the tor such
anu such plea shall not affect the occupants rights
pay for all improvements passing with the land and
made in good faith without notice.
2d Any plea of which substantial notice in writing
was given to the treasurer aforesaid before the exec
| ton of the deed to the purchaser.
3D. Any plea Of which substantial written notice was
gwen to the urcha or his agent assignee which
SHAH however only have effect from and after the time
OF such notice, and effect subsequent asscpees ao
they having recourse their assgnors unless such
notice passed with the assignment transfer Of IT,
tie.
g. When by mistake or wrongful act Of the treas.
urer land has been sold on which no tax was due at
the une the county is to hold the purchaser harmless
by paying hun the amount OF principal md interest and
land been rghtfuily sold, and the treasurer and his
sureue: VIII be liable to the county for the amount
his oncal bond; or the purchaser his assignee NAV
recover directly ofthe treasurer.
"a. A tax for state purposes shall be levied upon
VI Jeweiry and clocks; dry goods fancy
ail'ies hoons patent medicines, or other merchan
use uo' III THIS state, Tor license to ped
the state Tor one year, as follows upon
each pedder Of watches or ewery, or either of them,
thirty doiafs upon each pedder Of clocks fifty dollaas
upon eacn peuer OF dry goods fancy articles, notions
or patent medicines as follows: upon each foot peddlcr
nereol Yen uoar' upon each psidler who pursues his
Occupation Win Vechcle, drawn by ANIMAL twen-
v-nve DOLLARS drawn by two and less than four ami
nais, Ely ooars; II drawn by four OF more ANIMALS
seVenty-ufe collars.
oS' Such Hcense may De obtained fron the judge of
any county upon paying the proper tax to the
er .heieoi, ana Incense may issue for less period
nu one year lor he proportlondte amount of tax and
an u ncehees snaii STATE the date of the expiration
VI .ne same anu any person so pedding without Ii
er ter the expiration OF his license, guilty of
M aeneanor and the person actually peddliDg liable
"ne.ne' lac . lhe owner OF the goods or not.
Goo Each county Is responsible to the state for the
a amount OF tax levied for state purposes excepting
su' uouts d are certlfcd to be unavailable, double
or e,roheous @ assessments, as hereafter provided.
eo.. ~ any county trea urer prove to be a defauter
=" a'! aiount or state revenue, such amount shall be
l"ue up TO tno state within the next three coming
years W aouitohal eVes IN such manner the an
ndal amount as the county judge may direct. In
sucn eae tne county can have recourse the official
'oau W @ .ne 'fe's urer ior indemnity.
oo. wien interest Is due and allowed by the treas
urer OF any county OF the state redemption
oI m hutor m warrants or county warrants the same
s DC recc,pted on the warrant, by the holder Of the
Sums win the date OF the payment, and interest
snail DC allowed oy the Auditor OF state county judge
eAsep, S a. =. IS .h'is recei?ted.
o. III the state treasurer or county treasurers dis
cour' a warrants at less than the amount due
.eieou e'ner uecty or indirectly, through third per-
sphs tney snalt oe hahle to tine not exceeding
hou anu aoiiars Tor the benefit Of common schools
oe Is other hnes and the payer OF the
RANT ~ may oe witness on the trial
". county treasurers shall be liable to like fine
tof ioaung out or IN any manner using private pur-
poses state funds their hands, and the state
na oe iape no 70 me OF not more than ten thousand
uoI ars 1or IKE mi'deneanor, to be prosecuted by
Tue attorney general IN the name OF the state, for the
benent OF common schools.
G IL on the hfeenth day Of January and September
OF each year, the county judge shall make full and
complete settlement with the county treasurer,
CURED oy the CODE and he shall make and certify to
the auaitor OF state, all credits to the for
double or erroneous assessments and unavailable tax.