The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1860-05-17

. pay Htbt pi .tdtt tiAtS, anu u unlS "dI
rants shall be receivable at the treaSur,
of the proper county for the ordiuar,
county tax. but money only shall be re
ccivablc for the ,choolt tax. Road take
may be discharged, and road certificates
of work done, received as provided by law
: -. When state or county warran
is received hy the treasurer, he shall en-
dorse ON the face Of it the amount to
which it is received, and the date Of rc
rrp'ion, and from that date the yarran
shall be regarded rs cancelled, aud canno
be rc-issucd, but when the warran
amounts to more than is to be paid by
the person presenting it, the treasurer
shalt glyc him certificate of the remain
der due him as directed in chapter eight
teen of th" Code relating to the treasury
) Is. No aemand of taxes shah b,
necessary, but it is the duty Of ever,
/ person subject to taxation to attend u
the Office of the treasurer tunlcss other
wise providcd) at some time during tn
time mentioned in Il previous section .
this act, and pay hi. or her taxes, aud i
any enc nrg'rrts to pay them before The
first day of February following the levy
of the tax. the treasurer is directed tt
make the same by distress and sale o
his or her personal property. excepting
such As is exempt from tlxation. and til,
tax Ii>t alone shall be sufficient warrant
for such distress.
Il. When the treasurer distrains
goods, he may keep them at the cxpcns,
Of the owner, and shall give notice Of tn,
time and place Of their sale within five
days after the taking, in the manner
constHbics are required to give notice OF
the sale Of personal property under exc,
cution, and the time of sale shall not be-
more than twenty days from the day OF
the taking; but he may adjourn the sal,
from time to time not exceeding five days
aud shall adjourn at least once whc,
there are no bidders, and in case of ad
journmcnt, he shall put up motto,
thereof, 1T tn, place Of sale Any sur
plus remaining above the taxes, charge,
of keeping and fees for sale, shall be re
turned to the owner, and the treasurer
shall on demand render an account il
writing Of the sale and charges.
3S. II the treasurer be resisted OF
imp"drd in the execution ofhis office, he
may require any suitable person to assist
him therein, and if such person refuse
the aid, he shall forfeit SUN not exceed.
ing ten dollars, to be recovered by civil
action in the name and to the use of the
county, and the person resisting shall b,
liable as in the case of resisting the sher
if in the execution of civil process.
~. On the frs, day Of February
the unpaid taxes of whatever dc>cripi ~
for the preceding year, shall become de
linqucn', and shal! draw interest a. mere
matter provided; aud taxes upon rea
property are hereby made perpe,ua
liz H." k"E%J"TSS s,,.'"s. ~ ,.ns"yc
amy person upon personal property shall
be lien upon any real property owned
by such person, or to which he may ac.
quirc tide. The treasurer shall in nc
case sell real property for delinquent tax,
when personal property not exempt from
taxation belonging to the individual can
be found IN the county, unless the cwn.
er shall in writing designate what piece
of real property he prefers having sold
rather than the personal property and
the sale of real property SO desi gnated
shall be made at the regular annual sale
Of real estate Of hereinafter provided.
SEC 80. The Treasurer shall contin,
ue to receive taxes after they have be-
come delinquent, until collected by dis.
trcss and sale; but if they are not paid
before the first day Of March, b. shall
collect penalty for non payment, from
each taxpayer 50 delinquent, Que per
cent of the amount of his tax additional,
and if not paid before the first day of
April, he shall collect another one per
cent additional, and so for each full
month which shall expire before the tax
shall lave been paid, The Treasurer
shall III all cases make out and deliver
t" the tax payer receipt for taxes paid,
stating the time of payment, the dcscrip,
tion Of the land, the amount of each
kind Of ax,thc interest on each, and
costs, if any, giving separate receipt
for each year; and shall make the prop
CT entries of such payments in the books
of his office, and such receipt shall be in
full. for ! is taxes that year Proy;1.d,
That it shall be the duty of the County
Treasurer, to receive the full amount OF
any county, State, or School tax whencv
er the same is rendered and give separ
ate receipt therefor
TO CoNriSUEp'