The Buchanan County guardian. (Independence, Buchanan County, Iowa) 1858-1864, 1859-01-06
Collection of Taxes-.-Extracts from the
Revenue Law.


Revenue Law.
Sec. As. No demand Of taxes shall be
necessary, but it is the duty of every
person subject to taxation to attend at
the office of the Treasurer (unless other
wise provided) at some time during the
time mentioned in previous section OF
this act. and pay his or her taxes, and II
any one neglects to pay it before the ff-
teenth day of January following the levy
of the tax, the Treasurer is directed to
make the same by distress and sale of
his or her personal property, excepting
such as is exempt from taxation, and the
tax list alone shall be sufficient war
rant for such distress.
Sec. 46. When the Treasurer dislrains
goods he may keep them at the expense
of the owner, and shall give notice of the
time and place of their sale, within five
days after the taking, in the manner
constables are required to give notice of
the sale of personal property under exe-
cution, and the time of sale shall not be
more than twenty days from the day Of
the taking but he may adjourn the
sale from time to time not exceeding five
days, and shall adjourn at least once
when there are no bidders, and in case
of an adjournment he shall put up no.
tice thereof at the place of sale. Any
surplus remaining above the taxes, char
ges ofkeeping, and fees for sale, shall be
returned to the owner, and the Treas
urer shall, on demand, render an account
in writing of the sale and charges.
Sec. At. If the Treasurer be resisted
or impeded in the execution Of his office,
he may require any suitable person to
assist him therein, and if such person
refuse the aid he shall forfeit sum not
exceeding ten dollars, to be recovered
by civil action in the name and to the
use of the county; and the person re-
sisting shall be liable as in the case Of
resisting the Sheriff in the execution of
civil process.
Sec. 48. On the 18th day of January,
the unpaid taxes of whatever description
for the preceding year shall become de-
linquent, and shall draw interest at the
rate of twenty-five per centum per an
mum and taxes upon real property are
hereby made a perpetual lien thereupon
against all persons except the United
States and this State, and taxes due from
any person upon personal property, shall
be lein upon any real property owned
by such person, or to which he may ac-
quire title. The Treasurer shall in no
case sell real property for delinquent tax
when personal property not exempt from
taxation, belonging to the individual can
be found in the county, unless the own
er shall in writing designate what piece
of real property he prefers having sold
rather than the personal property
Sec. 40. The Treasurer shall continue
to receive payment of taxes after they
have become delinquent, upon the above
terms, until paid by distress and sale.
Sec. so. Before the first day of Sep
tember in each year, the Treasurer shall
offer at public sale at the court house in
his county, all lands or other real prop
erty on which taxes of any description
shall have been delinquent and remained
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
Sec. 81. The Treasurer shall give no.
tice of the sale of real property by pub
lication thereof for four successive weeks
in a newspaper in his county, if there be
one. to be designated by the county
Judge, and by notice posted on the door
of the court house or building 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 situated, and one
on the court house door. Such motto,
shall contain description Of the severa
parcels of property to be sold. the
amount of tax, interest and charges
against each parcel, and the names Of tn,
owners when known, or persons if any I,
whom taxed The Treasurer shal
charge and collect thirty cents in addi
ton to tax and interest on each parcel o
real property so advertised for sale
which shall be applied to the payment o
publication and other charges; and th'
remainder if any, shall go into the coun
ty treasury.
CHRIST NOT WRITER-One of tn
: most remarkable facts in the history Q
Christ is, that he left no writing benin,
him, and the only record there is of hi
writing anything is in the case wher
: :" he stopped down and with his fnge
wrote on the ground" What he wrot
then and there no one knows; though
perhaps, the most plausible conjecture is
that he wrote the answer to the question
whether the woman taken in the act o
adultery should be stoned "He that i