Nebraska advertiser., 1867-07-11
.a.h 90 as h &c q m0agy Teosived

for taxes.
Sec. 5. Whenever it shall become
necessary TO tie prompt collection Of de
linquent taxes in any copnty in this State
it shall be the duty Of the County Treas
urer to appoint one Or more lax collect-
ors in his county whose duty il shall be
TO collect all delinquent taxes in their
respective counties.
Sec. z. TIE collectors SO appointed
shall, before entering upon The discharge
Of their duties, executed @and fle with
the County Treasurer Of the proper eOun
y. bond Payableio said Treasurer in
such sum as the Treasurer may require,
with good and sufficient sureties, 10 be sp-
proved by the county Treasurer, condi-
toned for the faithful performance of all
the duties required of them by law, and
shall take and subscribe to an oath pre-
scribed in the seventeenth Section Of the
fifth chapter Of the Revised Statutes.
Sec. 2. 1t shall be the duty Of the
County Treasurer to cause to be made
out delinquent tax lists for each precinct
in bis county, for which the County Com
missioners shall allow him a reasonable
compensation which delinquent lists
shall embrace all the delinquent taxes
for previous years In such precinct as
there may be a reasonable prospect Of
collecting. Such delinquent tax lists
shall embrace the whole amount Of the
tax assessed whiGh remains unpaid, to
which shall be added the penalty and in
terest accrued, as provided BY law 10
which shall also be added the fees for
advertising, and Ave per cent as a COM
pensation TO- the collector.
Sec. 8. The County Treasurer shall
deliver to the tax collectors, the Gelin-
quent tax lists, provided for in the pre-
ceeding section on or before the first day
of June of each year, taking duplicate
receipts therefor, one which shall be
fled with The County Clerk, and the 9th.
er shall be retained By the Treasurer.
Sec. 9. Every ia K collector, after re
ceiging the delinquent tax lis, shall pro.
ceed to collect the taxes charged in said
list, by calling upon each person named
in the tax list placed IN his hands, at his
or her usual place Of residence, and re-
quiring payment thereof.
Sec. 10. If any person shall be abs
sent from home at the time Of the call oil
the collector for bis or her taxes, the said
collector shall leave a written or printed
notice, with some member Of the family,
above ten years Of age, requiring pay
ment of the same within twenty days from
the date thereof; and such notice shall
be deemed a sufficient demand for the
taxes of such person and the collector
shall be a competent wines TO prove the
service Of said notice.
Sec, II. In case any person shall neg
lect OK refuse 10 pay 10 his or her taxes
when demanded or within twenty days
thererfler, it shall be the duty Of the
collector TO levy the same, together with
the costs and charges that may accrue by
distress and sale of the personal property
of such person as ought 10 pay the same
in The anne manner as conslables are
authorized to levy and sell properly on
execution by the laws Of this State: Pro
visions OF this section shall not apply to
articles specified in section one Of chapter
forty six Of the Revised Statutes, entitled
Revenue n3 -
See. II. AT such sale, if i be prac-
ticable, no more properly shall be
sold, than is sufficient to pay the taxes
and costs; and If sold for more than the
amount necessary, the surplus shall be
returned to the owner Of he property on
demard. a
Sec 13. The collector shall be allowed
the same fees and charges for making
distress. and sale of goods and chattles,
as are allowed to iSheiffs by law for
makeing levy and sale Of properly on ex-
ecuting; and shall be eptitled, on his
settlement With the Treasurer to receive
FIVE per cent. on all snms BY hun cOllec-
ted TO be the same provided By section
seven Of this act.
Sec IA. The collectors shall make
their return 10 and settlement with the
treasurer Of their county on or before The
first day of September annually. They
shall be charged with the whole amount
of the tax list placed in their hands for
collection, and shall be credited with
the amount collected and paid to the
Treasurer;ahd all cases whs he has failed !
to collect the taxes, he shall show either
that the person charged with the same
is a non-resident Of the county or has no
personal properly Of which the same can
be made.
Sec. Is. The Treasurer shah continue
to receive the taxes due from non resid
EMS of the county as well after as before
the appointment Of the collectors.
Sec. is. Upon bis setllemept With the
Collectors, the Treasurer shail execute
dup lica,e receipts for the amount reeev-
ed one Of which shall be dellFerd 10 the
Collector, and The ether 10 lhe County
Clerk, and be shall Immediately enter the
amount so received a2d receipsed foF,
in his cash book. se~ss9
Sec. IL. Deeds hereafter executed by
the County Treasurer real estate. sold
for taxes shall be Prima face evidence
in all controversies and s4its in relation
10 the rights Of perchaser, bis hsiEs or
assign to The land thereby conveyed, Of
the following facts:
First That The land conveyed was
subject to taxatiOn and had been assessed
at The tine and IN the manner required
BY law.
Second - That The taxes were not paid
at any time before the sale.
Third-Thal The lands conveyed bad