Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1860-05-26

time to time not exceeding five days, and
shall ad ourn at least once when there are
no bidders, and in case Of adjournment,
he ssall pa. up notice there IF q, the
place Of sale. Any surplns remaining
above the taxes, charges of keeping and
fees for sale, shall be returned to the own.
er, ana the treasurer shall on demand,
render an account in writing of the sale
and charges.
Sec. AZ If the treasurer be resisted or
i'm peded 10 the execution of his Office, he
may require any suitable person to assist
him therein, and if such person refuse the
aid, be shall forfeit sum not exceed
ing ten dollars, to 10 recovered by civil
action in the name aud to the use of the
county, and the person resisting shall be
liable as in the case Of resisting the sher
i'll in the executioa Of civil process.
Sec. 40. On the FIRST day Of February,
the unpaid taxes OF whatever description,
for the preceding year, shall become de-
hnquent, and shall draw interest as here
matter provided (; and taxes upon real
property are hereby made a perpetual lien
thereupon against all persons except the
United States and this State and taxes
due from any person upon personal prop
srty shall b. = lien upon any real property
owned by such person. or to which be may
acquire title. The treasurer shall in NO
case sell real property for delinquent tax,
When personal property not exemp. from
taxation belonging to the Individual can
be found in the county, unless the swner
shall in writing designate what piece of
real property he prefers having sold rash-
or than the personal property and the
sale OF real property SO designated shall
be made at the regular annual sale OF real
estate as hereafter provided
Sec. so. The treasurer shall ,oatinuet 10
receive taxes after they have become de.
linqnent, until collected by distress and
sale; but If they are not paid before the
first day Of March, he shall collect as
penalty for nom payment, for each tax
payer SO delinquent, one 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 mon:h which shall ex
pire before the tax shall have been paid.
The treasurer shall in all cases make out
taxes paid, stating the time of payment,
the description of the land, the amount of
each kind OF tax, the interests on each.
and costs if any, giving . separate receipt
for each year and shall make the proper
entries Of such payments in the books Of
his office, and such receipt shall be in full,
for bis taxes that year; Prorided, That it
shall be the duty of the County Treasurer,
to receive the full amount of any county,
State or school tax whenever the same is
rendered and give a separate receipt there
for.
Sec. 81. The Clerk of the County Board
Of Supervisors shall! keep tul and conplets
accounts with the County Treasurer, with
each seperate fund or tax to itself, in each
Of which accounts he shall charge him
with the amounts in his hands at the open
ing ofsueh account, whstheri, be delinquent
taxes, notes, cash or other assets belonging
10 such fund or tax, the amount of each
respective tax, for each year when the tax
book is received By him, and all additions
TO each tax or fund, whether by additional
assessments, interest on delinquent taxes,
amount received for pedlers' license, or
other items which are additions to the
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
centlon the amount tifc-sssr, I Abe euiieusetV
him as provided in section 81 OF <his act.
In these several accounts he shall credit:
the treasurer, by the proper vouchers, for
money disbursed belonging to each, By
double and erroneous assessments, and
unavailable taxes. The term double aud
erroneous assessments includes all impro-
pet, incorrect and Illegal assessments, the
correction or remission Of which, causes
= diminntion Of the respective taxes; and
unavailable taxes, includes such as have
been properly and legally assessed, but
which there is no prospect Of collecting
Sec. 80. In all cases where any person
snail pay any tax, interest or cost. or any
portion thereof thst shall thereafter be
found to be erroneous or Illegal, whether
the same be owing 10 erroneous or i'm
proper or irregular levying of the tax. to
clerical errors or irregularities, the Board
Of Supervisors shall direct The treasurer to
refund the same to the tax payer-and in
case any real property subject 10 taxation
shall be ssld for the payment Of such
erroneous tax, interest or costs as above
mentioned, the errer or ir1gulsrity in tho
tax may at any time be recorded as above
provided, and shall not effect the validity
OF the sale or the right or title conveyed
BY the treasurer's deed but the title 40
conveyed shall be deemed legal and valid
provided that the property vas subject to
taxation 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 redee m ed from sale
Ssc. 3d. On the first Monday OF October
in the year 1860 aud in each year thsreaf.
ter, the County Treasurer is required to
offer at public sale at the court house, or
If there he no court house, ut the Office of
the County Treasurer, all lands town lots
OF other real property. on which taxes Of
any description for the preceding year or
years, shall have been delinquent and re-
main due and unpaid, and such sale shall
be made for and in payment OF the total
amount Of taxes, interests aud costs due
and unpaid on such real property.
Sec. "a. The County Treasurer is re-
qsired TO give notice Of tie sale. By pub
fishing an advertisement thereof in some
newspaper printed in his county, if any
such there be, and if there be no such
paper printed in his county. then in the
newspaper in this State nearest the county
seat, and by posting up copy of said
notice on the door Of court house in said
county, as least four weeks before the day
Of sale. which publication lie required to
be make once in each week for three sne-
csssive weeks, the last of which publca-
ton is required to be at least three weeks
prior to the day Of sale. 1t is required
that such advertisement shall state the