The Tipton advertiser. [volume] (Tipton, Cedar Co., Iowa) 1856-1962, 1860-05-24

ia any other name than that OF the right
full owner, if the said property be in 9TH
or respects sufficiently described.
SEC. 7s The books and records be-
longing to the offices Of the clerk Of the
Board of Supervisors and the county
treasurer, or copies thereof, properly GER
tilted, shall be deemed sufficient evidence .
to prove the sale Of any real property for
taxes, the redemption thereof or the pay
ment of taxes thereon.
SEC. 70. Whenever it shall be made
to appear to the satisfaction Of the coun
ty treasurer, either before tic execution
Of deed for real property sold for taxes,
or if the deed be returned by the pur-
chaser, that any tract or lot was sold
which was not subject to taxation, or up
on which the taxes had been paid previ
Gus to the sale, he shall make an entry
opposite such tract or lot on the record
of sales, that the same was enormously
sold, and such entry shall be evidence
Of the fact therein stated. And in such
cases the purchase money shall be refun
ded to the purchaser as provided by this
act.
SEC. So No action for the recovery
of real property sold for the non payment
of taxes shall lie, unlsss the same be
brought within five years after the date
of the sale thereof for taxes as aforesaid,
(anything in the statute of limitations to
the contrary Notwithstanding Prouid-
ed, that where the owner or owners of
such real property sold as aforesaid, shall
| = ,t l.
nors, or insane, five years after such dis.
ability is removed shall be allowed such
person or persons, their heirs or legal
representatives, to bring their suit or
action for recovery Of the real property
so sold
SEC. 81. A tax for State purposes
ahall be levied upon pedders of watches,
jcwelry, and clocks, dry goods, fancy ar
ticles, notions, patent medicines or other
merchandiz, not manufactured in this
State for license to pcddlc througout
the State for one year as follows: upon
/ each peddler of watches or jewclry, or
either of them, thirty dollars upon each
peddler of clocks, fifty dollars; upon each
pcddler of dry-goods, fancy articles, no.
!
upon each puddler thereof, ten dollars
upon each peddler who pursues his occu-
patton with vehicle drawn by one ami
NAL, twenty five dollars: if drawn by two
and less than four animals fifty dollars
if drawn by four or more animals, seven
ty five dollars.
s 81 Such license may be obtained
from the clerk of the Board of Super
visors of any county, upon paying the
proper tax to the Treasurer thereof, and
license may issue for less period than
one year, for the proportionate amount Of
tax, and all such license shall state the
date of the expiration of the same, aud
) any person so peddling without license,
or after the expiration Of his license, is
guilty of a misdemeanor, and the person
actually peddling is liable, whether be
be the owner of the goods or not
S 50. Each county is responsible to
the State for the full amount of tax levied
for State purposes, excepting such
amounts as are certified to be unavaila-
bic, double or erroneous assessments as
hereinafter provided.
Ss4. If any county Treasurer prove
to be defaulter to any amount for State
revenue, such amount shall be made up
to the State within the next three COM
ing years, by additional levies in such
manner as to annul amounts, as the
Board of Supervisors may direct. In
such cases the county can have recourse
to the official bond of the Treasurer for
indemnify
$50. When interest is due and al
lowed by the Treasurer of any county or
the the State Treasurer on redemption of
Auditors warrants, or county warrants,
the same shall be recepted on the war
rants by the holder of the same, with the
date of the payment, and no interest
shall be allowed by the Auditor of State
or Board of Supervisors, except such as
is thus rcceipted.
SO If the Stote Treasurer or coun-
ty treasurer discount Auditors warrants
at less than the amount due thereon,
either directly or indirectly or through
third persons, they shall be liable to a
fine not exceeding one thousand dollars,
for the benefit Of common schools, to be
prosecuted as other fines, and the payee
of the warrant may be a witness on the
trial.
Ss7 County Treasurer shall be liable
to like fine for loaning out, or in any
manner using for private purposes, State
or county funds in their hands, and the
State Treasurer shall be liable to fine of
not more than ten thousand dollars for a
like msdemeanor, to be prosecuted by
the Attorney General in the name Of the
: State for the benefit of common schools.
SSS. At their regular meetings i'll
l January and June, of each year, the
Board of Supervisors shall make full
: and complete settlement with the county
D treasurer as now required by the Code,
e and they shall make and certify to the
: Auditor of State, all credits to the treas
/ urer for double or erroneous assessments,
4 and unavailable taxes, also all dues for
Il State revenue, interest or delinquent
taxes, sales of land, peddlers' license and
j. other dues, if any, also the amount col
lected for these several items, and rev
Q enue still delinquent, each year to itself
# Said reports shall be forwarded by mail
:, $50 The treasurer Of each and every
= county. shall, on or before the 10th day
n of each month, prepare sworn state
t ment of the amount Of money remainin:
d in his hands on the first day Of tina
IS nooth recaiyed hv him and helon uin,