The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1860-05-24
Ia,us Of the State Of cyolra.
BY AUTHORITY.
CHAPTER lG4.

CHAPTER lG4.
An ACT in relation to Revenue, (concluded')
Ra51. The Clerk of the County Board
ofSapervisors shall keep full and complete
accounts with the County Treasurer, Win
sach seperatc fund or tax to itself, in eacn
Of which accounts he shall charge HIM WIN
the amounts in his hands at opening Z"
such account, whether it be Delinquent 'aA'
es, notes, cash or other assets beiohg,ns W
such fund or tax, the amount OF each re-
spectiye tax. for each year when the tax
book is received by him, and all additions
TO eacA.tax or fund, whether by additional
.sssesasents, interest on delinquent taxes
snlesnt received for pedlers' license, or
oth19si Items which are additions to the re-
speeI1ve funds or taxes, aud shall on the
freos day Of each month, ascertain the
aall6nt Of delinquent and unpaid taxes of
alt Asses on said day, and charge the trea-
sG54 in said account with one per cent on
theAmount thereof to be collected by him
oeeprovidcd in section 50 of this act. In
1bose several accounts he shall credit the
treasurer, by the proper vouchers, for
money disbursed belonging to each, by
double and erroneous assessments, and un-
1vailable taxes. The term double and err
roneous assessments includes all improper,
Incorrect and illegal assessments, the cor
soction or remission of which, causes a
6pinution of the respective tax and una
liable taxes, includes such as have been
= tperly and legally assessed, but which
RE is no prospect of collecting.
So In ali cases where any person
r Rll pay any tax, interest or costs, or any
Ittion thereof that shall thereafter be
hd to be erroneous or illegal, whether
+ same be owing to erroneous or improp,
- assessment, to the improper or irregu-
laf levying of the tax, to clerical or other
errors or irregularities, the Board ofSuper-
visors shall direct the treasurer to refund
the same to the tax pay er-and in case any
real property subject to taxation shall be
sold for the payment of such erroneous
tax, interest or costs as above mentioned,
to error or irregularity in the tax may at
a4y time be corrected as above provided,
I'd shall not affect the validity of the sale
the right or title conveyed by the trea
earer's decd; but the title SO conveyed
sAall be deemed legal and valid provided
Tat the property was subject to taxation
Or any Of the purposes for which any por-
ION Of the taxes for which the land was
Qld, was levied, and that the taxes wer,
bt paid before the sale, and that the prop
trty had not been redeemed from sale.
: 53. On the first Monday of October
IN the year 1860 and in each year thereal-
Ter, the County Treasurer is required to Of
fer Mt public sale at the court house, or, if
there be no court house, at the Office of the
County Treasurer, all lands, town lots or
other real property, on which taxes of ary
description for the preceding year or years,
shall have been delinquent aud remain due
and unpaid, and such sale shall be made
for aud in payment of the total amount of
taxes, interest and costs due and unpaid on
such real property.
: 81. The County Treasurer is requr
cd to give notice of the sale, by publishing
an advertisement thereof in some newspa,
per printed in his county, if any such there
D., and If there be no such paper printed
N his county, then in the newspaper in this
State nearest the county seat, and by post
hg up a copy Of said notice on the door of
Che court house in said county, at least
four weeks before the day Of sale, which
publication is required to be made once in
each week for three successive weeks, the
last of which publications is required to be
st least three weeks prior to the day OF
sale. 1t is required that such advertise
ment shall state the time and place of sale,
and contain description of the several
parcels ot real property to be sold As the
same are recorded on the tax list. the
amount of interest and costs against each
tract. and the names of owners when
known, or persons if any, to whom taxed
The Treasurer is directed to charge and
collect, in addition to the taxes and inter
est, the sum of twenty cents on each tract
Of real property advertised for sale, wher
Che same is included in one line Of single
column width Of the paper in which the
publication is made, but if the description
occupies more than one line of single col
1mn width, then the sum shall be thirt,
cents for each description, which sum shall
70 into the county treasury. The cost o
the publication shall be paid out of tn
county treasury. Provided, That if th'
publisher Of such newspaper shall be una
bic, or unwilling, to publish the said no
tice accurately and properly, and at sal,
rate Of twenty cents for each tract of rea
Aproperty, the treasurer may select som'
other newspaper having the means an(
ability to make such publication at tn,
price above specified in satifactory man
ns'' naVng due regard to the circulatio,
ofsuch paper.
80. The County Treasurer shall at.
tend at the court house in his county. O
ct his Office as herein before provided q,
the day of sale, and then and there. at tn
hour of ten o'clock in the forenoon. pro
ceed to offer for sale, separately, each trac
or parcel Of real property advertised 70
sale, on which the taxes and costs shall no
have been paid.
s Sc. The person who offers to pa.
the amount Of taxes due on aEy parcel ,
land for the smallest portion of the sam
is to be considered the purchaser, and whe
such portion constitutes u half or more {
the parcel, it shall be taken from the eas
side thereof, dividing it by line runnin
north and south, except that town city lo
are to be divided in such case lengthwis
BY line parallel with the proper lines
the lots. IL the portion taken be less tina
one half of the tract, is to be taken frol
tae saHth east corner in square form,