St. Charles City Republican intelligencer. [volume] (St. Charles City [Charles City], Iowa) 1857-1861, 1860-05-31

Of the land, the amount of each kin,
OF tax, the interest on each, and costs
II any, giving a separate receipt 70
each year and shall make the propc
entries of such payments in the book
u his office, and each receipt shall b.
IN full. for his taxes that year: PrOrt
ded, That 1t shall be the duty Of til,
County Treasurer, to receive the fu!
amount otany county, State, or schoo
tax whenever the same is tcnderct
and give separate receipt therefor.
SEC. 81. The Clerk Of the Count,
Board of Supervisors shall keep ful
and complete accounts with the Coun
ty Treasurer, with each separate fun,
or tax to itself, in each Of which ac
counts he shall charge him with the
amounts in his hands at opening o
such account, whether it be dclinqucn
taxes, notes, cash or other assets be
longing to such fund or tax, the
amount of each respective tax, t"l
each year when the tax book is re
ccivcd by him, and all additions L
each tax or fund, whether by add
tiOnal assessments, interest on deEn
quent taxes, amount received tor ped
lcr'S licCncc, or other items which are
additions to the respective funds Oh
taxes, and shall, on the first day Ot
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 % Of this act. In these several
accounts hc shall credit the treasurer
by the proper vouchers, for money
disbursed belonging to each, by double
and erroneous assessments, and una
vailablc taxes. The term double and
erroneous assessments includes all
improper, incorrect and illegal assess
ments, the correction or remission Ot
which, causes diminution of the res
pcctive tax and unavailable taxes
includes such as have been properly
and legally assessed, but which there
| is no prospect of collecting.
SEC. 50. In all cases where any per
son shall pay any tax, interests OF
costs, or any portion thereof that
shall thereafter be found to be erron"
Gus or illegal, whether the same be
owing to erroneous or improper as
sessmeut to the improper or irregular
levying of the tax, to clerical or othcI
errors or irregularities, the Board Ot
Supervisors shall direct the treasurer
to refund the same to the tax payer
and in case any real property subject
| to taxation shall be sold for the pay.
ment of such erroneous tax, interest
or costs as above mentioned, the cr-
rOr or irrcgularity in the tax may at
any time hc corrected as above provI.
| dcd, and shall not effect the validity
Of the sale or the right or title CON
vcycd by the trcasurcr's deed =; but
the title so conveyed shall be deemed
legal and valid provided that the prop
crty was subject to taxation tor any
of the purposes for which any portion
of the taxes for which the land was
sold, was levied, and the taxes were
not paid before the sale, and the prop
erty had not been redeemed from sale
SEC. 50. On the first Monday OF DC
tober in the year 1860, and IN cacI
year thereafter, the county Treasurer
is required to offer at public sale a
the court house, or, If there be II,
court house, at the office OF the coun
tv treasurer, all lands, town lots OF
other real property, on which taxes o
any description for the preceding yea
or years, shall have been dclinqucn
and remain due and unpaid, and sucl
sale shall be made for and inpaymcn
Of the total amount Of taxes, intcrcs
and costs due and unpaid on such rca
property.
SEC. 81. The County Treasurer i
required to give notice Of the sale, l..
publishing an advertisement thcrco
in some newspaper printed III hi
county, if such there be, and if Their
be no such paper printed in his coun
ty, then in the newspaper in TIN
State nearest the county seat, and b,
posting up Il copy of said notice ol
the door of the court house in sal,
county, at least four weeks before tn
day of sale, which publication is It
quired to be made once III each wccl
for three successive weeks the last q
which publication is required to be a
least three weeks prior to the day q
sale 1t is required that such advel
tisement shall state the time and plac
of sale, and contain a description O
the several parcels of property to b
sold as the same are recorded On tn
tax list, the amount of taxes for caC
year, and amount of interest and cost
against each tract, and the names o
owners when known, or perhaps,
any, to whom taxed. The Treasure
is directed to charge and collect, il
addition to the taxes and interest, tn
|sum Of twenty cents on each tract G
real property advertised for sale, whc
the same is included in one line c
single column width of the paper i
which the publication is made, but
the description occupies more tha
one line OF such single column widtl
then the sum shall be thirty cents fo
each description, which sum shall G
!, into the county treasury. The cos
of publication shall be paid out of tn
county treasury. Proeided, That
the publisher Of such newspaper shal
be unable, or unwilling to publish th
said notice accurately and properly
and at said rate of twenty cents fo
each tract of real property, the trea!
: urer may select some other newsp;
9 per having the means and ability t
y make such publication at the pric
t above specified in a satisfactory MAJ
G ner, having due regard to the circul;
= ton of such paper.
+ SEC. So. The County Treasurer sha
# attend at the court house in his cou
= ty, or at his own Office as herein b
II fore provided on the day of sale, al
l. then and there, at the hour Of te