The Iowa transcript. (Toledo, Tama County, Iowa) 1858-1866, 1860-05-10

Tor each year when
ccived By him, and all
tax or fund, whether By T.
scssment, interest on delinquent vo
amount received for pedlcrs' license, or
other items which are additions to tho
respective funds or taxes, and shall, on
the first day Of each month, ascertain
the amount Of delinquent and unpaid
taxes Of all classes on said day, and
charge the treasurer in said account with
one per cent on the amount thereof, to
be collected by him as provided in sec
ton 50 Of this act. In these several &C,
counts he shall! credit the treasurer, by
the proper vouchers, for money disburs-
ed belonging to each BY double and cr-
roneous assessments, and unavailable
taxes. The term double and erroneous
assessments, includes all improper, in
correct and illegal assessment, the COR
rcction or remission Of which, causes a
diminution Of the respective tax and
unavailable taxes, includes such as have
been properly and legally assessed, but
which there is no prospect Of collect
ing.
s SO. Ia all cases where any per-
son shall pay any tax, in tcrcst or cost,
or any portion thereof that shall there
after be found to be erroneous or illegal
whether the same be owing to erroneous
or improper assessment, to the improper
or irregular lcvying Of the tax, to clcri'
cal OF other errors or Irregularities, the
Board Of Supervisors shall direct the
treasurer to refund the same 10 the tax
payet--and in case any real property
subject to taxation shall be sold for the
payment Of such erroneous tax interests or
costs as above mentioned, the error or
irrcgularity in the tax may at any time
be corrected as above provided, aud shall
not affect the validity Of the sale or tho
tho right or tito conveyed by the treas
ursr's decd; but the title SO conveyed
shall be deemed legal and valid, provid-
ed that the property was subject to tax
alton for any Of the purposes for which
any portion Of the taxes for which the
land was sold, was levied, and that the
taxes were not paid before the sale, and
that the property had not been redeem
ed from sale.
s 53. On the first Monday Of Oct
obcr in the year 1860 and in each year
thereafter, the county treasurer is requir.
ed to offer at 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 any description for
the preceding year Or years, shall have
been delinquent and remain due aud IN.
paid, and such sale shall be made for and
in pay mcnt Of the total amount of taxes,
interest and costs due and unpaid on
such real property.
s 81 Tho County Treasurer is re-
quired to give notice Of the sale, BY pub
lining an advertisement thereof in some
newspaper printed in his county, if any
such there be, and if there be no such
newspaper printed in his county, thcu
in the newspaper in this State nearest
the county scat, and by posting up a
copy Of said notice on tho door Of the
court house il said county At least four
weeks before the day Of sale, which pub
lication is required to be made once in
each week for three successive weeks
tho last of which publications il required
i b 1t least three weeks prior to Tx