The Buchanan County guardian. (Independence, Buchanan County, Iowa) 1858-1864, 1860-05-16

sors and other offices de facto shall be
deemed and construed TO be of the same
vitality as acts of offices de jure.
s H. No sale of real property for
taxes shall be considered invalid on &C
count of the same having been charged
in any other name than that of the right
full owner, if the said property be in other
respects sufficiently described.
5 rs. The books and records belong
ing to the offices of the clerk of the
Board of Supervisors and the County
Treasurer, or copies thereof, properly
certified, shall be deemed sufficient evil
dence to prove the sale of any real prop
erty for taxes, the redemption thereof or
the payment of taxes thereon.
s 10. Whenever it shall be made to
appear 10 the satisfaction of the County
Treasurer, either before the execution of
deed for real property sold for taxes,
or if the deed be returned by the pur-
chaser, that any tract or lot was sold
which was not subject to taxation, or up
on which the taxes had been paid previ-
Gus to the sale, he shall make an entry
opposite such tract or lot on the record
OF sales, that the same was enormously
sold, and such entry shall be evidence of
the fact therein stated. And in such
cases the purchase money shall be re-
funded to the purchaser as provided by
this act.
Sec. so. No action for the recovery
of real property sold for the non payment
of taxes shall lie, unless the same be
brought within five years after the date
Of the sale thereof for taxes as aforesaid,
(anything in the statute of limitations to
the contrary notwithstanding y Provid-
ed, That where the owner or owners of
such real property sold as aforesaid, shall
at the time of such sale, be minor or mi
nors, or insane, five years after such dis
ability is removed shall be allowed such
person or persons, their heirs or legal
representatives, to bring their suit or ac-
ton for recovery of the real property so
sold.
Sec. 81. A tax for State purposes
shall be levied upon peddlars of watches,
jewelry and clocks, dry goods, fancy ar
ticles, notions, patent medicines, or other
merchandise not manufactured in this
State /; for a license to peddle throughout
the State for one year as follows upon
each peddler of watches or jewelry, or
either of them, thirty dollars upon each
peddler of clocks, fifty dollars upon each
peddler of dry goods, fancy articles, no
tons, or patent medicines, as follows !:
upon each peddler thereof, ten dollars J;
upon each peddler who pursues his occu-
patton with vehicle drawn by one ami
NAL, twenty five dollars if drawn by
two and less than four animals, fifty dol
lars if drawn by four or more animals,
seventy five dollars.
Sec. 80. Such license may be obtain
ed from the Clerk of the Board of Super
vlsors of any county, upon paying the
proper tax to the Treasurer thereof, and
license may issue for less period than
one year, for the proportionate amount Of
tax, and all such licenses shall state the
date of the expiration Of the same, and
any person SO peddling without a license,
or after the expiration of his license, is
guilty of misdemeanor, and the per-
son actually peddling is liable, whether
he be the owner of the goods or not.
Sec. SO. Each county is responsible
to the State for the full amount of tax lev
led for State purposes, excepting such
amounts as are certified to be unayaila-
bic, double or erroneous assessments, as
hereinafter provided.
SEC. 81. If any County Treasurer
prove to be defaulter to any amount for
State revenue, such amount shall be made
up to the State within the next three com
ing years, by additional levies, in such
manner as TO annual amounts, as the
Board of Supervisors may direct In
such cases the county can have recourse
to the official bond of the Treasurer for
indemnify.
SEC. SIS. When interest is due and
allowed by the Treasurer of any county,
or the State Treasurer on redemption of
Auditors warrants, or county warrants,
the same shall be receipted on the war
rants by the holder Of the same, with the
date of the payment, and no interest shall
be allowed by the Auditor Of State or
Board of Supervisors, except such as is
thus receipted.
5 Sc, Ii the State Treasurer or Coun-
ty Treasurer discount Auditors warrants
at less than the amount due thereon, either
directly or indirectly, or through third
persons, they shall be liable to a fine not
exceeding one thousand dollars, for the
benefit of common schools, to be prose
cuted as other fines, and the payee of
the warrant may be a witness or the
trial.
5 81. County Treasurers shall be IL
able to a like fine for loaning out, or in
any manner using for private purposes,
State or county funds in their hands, and
the State Treasurer shall be liable to a
fine of not more than ten thousand dol
lars for like misdemeanor, to be prose
cuted by the Attorney General in the
name of the State for the benefit of com
mon schools.
5 SO. AT their regular meetings in
January and June, of each year, the
Board of Supervisors shall make full
and complete settlement with the county
Treasurer as now required by the Code,
and they shall make and certify to the
Auditor of State, all credits TO the Treas
urer for double or erroneous assessments,
and unavailable taxes, also all dues for