Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1860-06-02

however musS - issued il The 0o0e Of
TIE 6rst drswss. Certi6eatss for ovssplss
on read warrants asd supervisor essti6.
Gates msst be isssed for rod vssrsaes.
Sec. -. No demand fes saxss shall -
necessary, but It is the duty Of every pr.
son subject to taxation to attend at the
office of the City Marshal and pay bis Or
her taxes, and if any one neglects to pay
them before the first day Of March follow.
ing the levy Of tho tax, the Marshal is di.
rected to make the same BY distress asd
sale Of bis or her personal property, sx-
cepting such as is exempt from taxation,
and the tax list alone shall be sufficient
warrant for such distress.
Sec. 40. When the Marshal distraips
goods, he may keep them at the expence
OF the owner, and shal! give notice of the
time and place of their sale within 5 days
after the taking, in the manner constables
are required to give notice Of the sale Of
personal property under execution, and
the time Of sale shall not be more than 20
days from the day Of the taking, but he may
adjourn the sale from time to tine not ex.
cesd;ng five days, and shall adjourn at
least once when there are no bidders and
in case o. adjournment, be shall put up a
notice thereof at the place Of sale any
surplus remaining above the taxes, char
ges Of Keeping and fees for sale shall be
returned to the owner, and the marshal
shall on demand render an account in
writing Of the sale aud charges.
Sec. A. If the Marshal be resisted or
i'm peded 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 a sum not exceeding
five dollars, to be- recovered By civil action
in the name and ~ the use Of the city Of
Sioux City, and the person res: sting shall
be liable rs in the case Of resisting the
Sheriff in the execution OF civil process
See. AZ. Taxes on rea! property are
hereby made perpetual lien thereupon
against all persons, and taxes due from
any person upon persona. property shall
be lien upon any real property owned by
such person or to which he may acquire q
title The Marshal shall in no case sell
real property for delinquent taxes, when
personal propert9 sot exempt from taxa
ton belonging ~ the individual can be
toCnd in the city, Unless the owner shall
in writing designate what piece Of real
property he prefers having sold rather
than the personal property and the sale
Of real property 80 designated shall be-
made at the regular annual sale OF real
estate as hereinafter provided.
Ssc. 43. Tax payers upon payment Of
taxes, shall take uplicate receipts, which
shall state the date OF payment, the de-.
scrlp,ion OF tho property the amount OF
each tax and costs. i. any upon which
shall be written or.prn,ed the words 'One
receipt to be left with the Recorder" and
the words Duplicate surrenlered.' They
shall! present them to the kscordcr who
shall retain and file one and keep . regis
ter 0. the same in Is book IroliIrL him
for that purpose, entering il seperate col
umns the date, name, city tax, road tax
costs and fetal. GA the other he shall
sign the words duplicate surrendered"
and deliver the same ~ the Taxpayer, and
no receipt for taxes shall he held ~ evil
dsnce Of the paynen, thereof, without
such signature OF the recorder.
Sec. Al. The City Recorder shall keep
full and complete accounts with the city
Marshal, with each seperatc fund Or tax TO
Itself. in each Of which accounts he shall
charge him with the amounts 10 bis hands
at the opening Of such accounts. whether
II be delinquent taxes. ca-h or other assets
belonging to such fund or tax, the amount
Of each respective tax for each yeaf when
the tax book ia received by him and all
additions to each tax or fund. whether by
n Az
quent taxes. In these several accounts
he shall credit the marshal by the proper
vouchers. Treasurer's duplicate receipts for
money disuErsel belonging Ia each by
double a"d -"oueous essncnt<. ...i N
ava liable taxes.
See. ID IN all cases where any person
shall pay any tax ar costs. or any por ion
thereof, tha shall thereafter be found Ia
he erroneous or illegal, whether tn: same
be owing 20 erroneous or jmproDer ,s>csa-
ment, to th. improper or Irregular ,e. wing
Of the tau. to = .rirl or other etr,-+ or
lrrag1'ar.' 's, I.r cl.~ tuu. Il >haG I re-.
the marshal 10 re:Ini he same t" the ta>
payer, and IN case any real properly sub
Jet so taxation shall be sold for the pay
ment of such erroneous tax or cos. uS
above mentioned. the error or irregularity
IN the tax may nj any time be corrected rs
above pruviIed. and shall not arrct the
TaldltT OF the sale or the right or title
conveyed by the marshafs deed bat the
title so conveyed shall be deemed LEGAL
and valid, provided that the property was
subject to ra<a':on for any Of the purpo.
ses for which any portion of the taxes for
which the properly was sold, was eviei
and that the taxes wer" not paid before
the sale, and tina, The property had not
been redeemed from sale.
See. Is. Six months after the puhlica,
ton of the notice o. tax, as provided in
section thirty-tw, Of this ordinance the
city marshal is required to Offer at public |
sale a. his Office al real properly on
which the taxes of any description for the
preceding year or years shall have been
delinquent and remain due and unpaid, |
and such sale shall be made for and in |
payment Of the total amount Of taxes and |
costs due and unpaid on such real property |
See. Ii. The city marshal Is required |
to give notice of the sale by publishing an
advertisement thereof in the ci,v paper,
thirty days prior to the day Of sale. 1t is
required that such advertisement shall |
state the time and place of sale and con.
tain description Of the several parcels Of
real property to be sold rs tho same are |
recorded On the tax list. The marshal is
directed to Charge and collec. in addition
to the taxes the sum of thirty cents on
each tract, lot or parcel Of real property
advertised 70: sale which sum shall 20
into the city Treasury. The costs of pub
lieation shall BE- paid out Of the treasury.
Sec. 4s. The cit, Marshall shall attend
at his office on the day Of sale and then
and there at the hour Of ten o'clock in the
forenoon, proceed to offer for sale separ.
ately, each parcel or real property ~dver-