Muscatine weekly journal. [volume] (Muscatine, Iowa) 185?-1890, 1858-05-29

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sisting shall be liable as in the case Of
resisting the sheriff in the execution Of
civil process. IS
| 48. On the fifteenth day Of, jan
uary, the unpaid taxes of whatever de
scription for the preceding year shall
become delinquent, and shall draw in
tercst at the rate Of twenty per
cent per annum and taxes upon real
property are hereby made perpetual
lien thereupon against all persons ex-
cept the United States and this State,
and taxes due from any person upon
personal property shall be lien upon
any real property owned by such person,
or to which he may acquire title
The treasurer shall in no case sell real
property for delinquent tax when per-
sonal property not exempt from taxa
ton, belonging to the individual, can
be found in the county, unless the owner
shall in writing designate what piece Of
real property he prefers having sold
rather than the personal property.
~. The treasurer shall continue
to receive payment of taxes after they
have become delinquent, upon the above
terms until paid by distress and sale.
) SO. Before the first day Of Sep
TENDER in each year, the treasurer shall
offer at public sale at the court house
in his county, all lands or other real
property on which taxes Of any descrip-
ton shall have been delinquent and re-
main due and unpaid for longer time
than two years, and such sale shall be
made for and in payment Of the total
amount of taxes Of the preceding three
years due and unpaid on such real
property. Such sale shall be valid if
made after the day above named.
81. The treasurer shall give no
tice Of the sale Of real property by pub
LEGATION thereof for four successive
weeks in newspaper in his county, if
there be one, to be designated by the
county Judge, and by a notice posted
on the door of the court house or build
ing used therefor, for four weeks before
the sale, and if there be no newspaper
published in the county, the like notice
shall be given by posting one notice in
public place in each civil township in
which any land to be sold is situate,
and one on the court house door,
Such notice shall contain description
Of the several parcels of property to be
sold, the amount Of tax, interest and
charges against each parcel, and the
names Of the owner when known, or
persons if any to whom taxed. The
treasurer shall charge and collect thirty
cents in addition to tax and interest on
each parcel of real property so adver-
tised for sale, which shall be applied to
the payment of publication and other
charges; and the remainder, if any,
shall 60 into the county treasury
SO. Such sale shall take place be-
tween the hours Of nine o'clock in the
forenoon, and five O'Clock in the after
noon, and may be adjourned from day
to day SO long as there are bidders, or
until the taxes are all paid.
s SO. At the September settlement
with the county judge, the treasurer
shall file with the judge return of the
sale of real property, (retaining copy
on file in his office) showing the lands
Or other property sold, the names Of
the owners so far as known, the names
of purchasers, and the sums paid by
them severally, and also copy Of the
notice Of the sale, with certificate Of
service verified by an affidavit, and such
certificate shall be evidence. -
5 The person who offers to pay the
amount of taxes due on any parcel of
land for the smallest portion Of the
same is to be considered the purchaser,
and when such portion constitutes half
or more Of the parcel, it shall be taken
from the east side thereof, dividing it
by line running north and south, ex-
cept that town or city lots are to be di-
vided in such case lengthwise by line
parallel with the proper lines Of the
lots. If the portion taken be less than
one half Of the tract, it is to be taken
from the southeast corner in a square
form as nearly as the form of the land
will conveniently permit. The prece-
ding provisions Of this seton are sub
ject to the following qualifications: the
homestead is liable to be sold for no
tax save that which is due on itself ex-
clusively, and the above directions con-
corning the division Of tract of land
shall be modified so as to meet this re-
requirement, and to that end the guam
tity Of land bid may be obtained by
drawing the division line in any direc-
ton or form so as to avoid the home
stead and when the homestead consti-
tutes part Of the tract sold and is not
yet ascertained, the court may, at the
suggestion Of either party, cause pro-
ceeding to be had similar to that re-
quired in relation to mechanics liens,
for the ascertainment Of the homestead,
and in all cases Of such sales it may
take the requisite order and proceedings
to ascertain the land sold, or to set
it apart from the homestead.
) IS. Should any person so bidding
fail to pay the amount due, the treas
urer may again offer the land for sale
provided that sale has not closed,
and if it has closed, he may again ad-
yertise it, specifying by one written
notice posted for two weeks in the civil
township in which the land lies, and
one such notice on the court house or
the treasurer may recover the amount
bid by civil action, brought in the name
of the county in the township where the
county seat is situated.
5 Sc. The purchaser will be enti-
tied to deed for the land so purchased