The Emporia news. [volume] (Emporia, Kan.) 1859-1881, 1874-03-06
THE nav TAX Law.
Be q enacted By the LesisIQtuye 0
f4e Qf<r(s af Roas0a.

j DS1t sHdctSG oy the LSgtSt0EESe o,
1 t&e State Of Kansas:
! Section 1. That section 79 o
Sad act. Of which this Is amendn
I toES, be amended so as 70, read 4!
l Eoslags:l Section 20. That All
1 PeDe1 charged with taxes on thu
/ taz9 socks in the hands Of the
| ey treasurer. may, at his op
I pay the full amount thereof
! q PSI before the Goth day or De
e es Of each year, or the one.
thereof on or before the 2ott
dayez Recsnber, and the remain
inGone-half thereof on or before
tie Goth day of Jone next ensn.
irSs shasif any part Of the sid
ffs hall :ef said taxes shqll re
~ unpsid aftsf the Goth day OF
pse ber, the whole amount OF
| tex ehsrEed against such person
| IaHsng the FIRST half ofthe lex g
hkrssa pnovided shaH become. due,
| A1E1nAslt b enlleeted - provided
br8S and; ali taxes aHe eod an
pala In sShs list DAY Of. December
et year, shall be subject TO
hlf asd thereto q penalty OF
ave E cent, snd all taxes Of the
pre9eSa9 Yeer which. shaA remain
aua sAnd Rapaid. ion she :2eth day
ogs 2za1ch Of each year; ehaH be
1ese8 70 have added. skeestor an
% .Eabnal penalty of'fve percent
&Ed 4 frftheT peralty OF Eve pSr
cent: on the S0sh day OF Jnne:
Pyoytied, That 6 any person Shall
pay the full amount of kis taxa
ton on or before the 9Qth day of
December OF each year, ha shall,
by the treasurer. on his tax re-
eeipt, bssaIlowed q rebate Of I've
per cent. o. that portion becom-
ing due on the Goth day Of June;
and the county clerk Of each coun-
ty, on the 21ss days Of December,
March and June, or as soon there
after IS practicable, in each year,
shall place on the tax rolls Of his
county, in seperate column, and
opposite to each description of
property upon which the taxes
then remain due and unpaid, the.
amount Of the penalty then to be
added to such taxes, as herein pro-
vided, and he shall charge the
amount of such penalty to the
county treasurer.
SEC. g That section so Of said
act, of 1hich this is amendatory,
b. amended 50 as to read: Sec
ton so. All lands and lots on
which the taxes shall not have
been paid, as provided by law, on
or before the Goth day of June, in
each year, shall be subject to sale,
as herein after provided.
SEC. 3. That section 81 Of said
act, Of which this is amendatory,
be amended 50 as to read; Section
81. The county treasurer shall
between the hrst and tenth Of
July in each year, make out list
Of all lands and town lots subject
to sale, describing such lands and
town lots as the same are describ-
cd on the tax roll, with an accom-
panyiug notice stating that SO
much Of each tract of land or town
lot, described in said list, as may
be necessary for that purpose,
viii, on the fIrst Tuesday Of Sep
TENDER next thereafter, and the
next succeeding days, be sold by
him at public auction. at bis office
for the taxes and charges thereon,
and Is any county treasurer shall
at any time discover that any
tract Of land or town lot had been
omitted 20 be put on the list Of de-
iinquent taxes, and sold for any
preceding year, the said treasurer
shah be required to place such
omitted tract Of land or town lot
on the list of delinquent taxes for
the current year, and sell the same,
as directed by this act in other
cases.
SEC. 4. That section 123 OF the
act entitled "An act to provide
for the assessment and collection
of taxee,' approved March ~,
1868, be so amended as 10 read as
follows: Section 123. AL taxes
on personal property that shall
remain due and unpaid On the
hrss day Of January Or on the
frat day Of July, may be collected
in the following manner: The
county treasurer shall Issue a
warrant under his hand, directed
to the sheriff of the county, COM
handing him to levy the amount
| of such unpaid taxes and the pen
atty thereon, together with his
fees for collecting the same, of
the goods and chattels Of the per-
son to whom such taxes were as
sessed, and to pay the same to
the county treasurer ald return
such warrant within sixty days
from the date thereof.
SEC. 5. That section 129 of the
act aforesaid be 40 amended as to
read as follows: Section 129. Or
or before the first day OF January
in each year, the several county
treasurers shall pay to the stats
tressurers in Legal currency, or II
state warrants, or in matured eou
pons, the amount Of state tag re
ceived By them on or before che
twenty.Grst day of December mex
previous; and on or before th'
first dag of July of each yeaI
they shall pay the remainder o
state taa. collected in their res
pective counties; which tax Whel
SO paid shall be credited by tn
state treasurer to the county 9
paying the same, and the stat
treasurer shall give to the count
treasurer y receipt therefor.
SIC. G. That section 80 Of sal
act, of which THE is amendatoFS
be amended 50 as to read: Sectio
SO. If the county treasurer shal
: unavoi6ably omit or fail to Sc
any lands or town lots for unpai
: taxes, 81 the sale commencing o
the first Tuesday Of Septembe
he shall advertise and sell sue
land or town lots on the fourt
Tuesday ia October, or at th
next annual sale thereafter; an
such advertisement and sale sha
conform in all respects to the pr
. visions Of this act, and shall be {
: binding and valid IS il such So
! : had been made on the first Tue
: : day in September; and IL suC
lands o. town lots have been 81
: vertised as provided by Law, az
have net been sold by reason I
y any Injunction or judicial pr
Q ceeding before the sale. and suC
= injunction shall have heen dissoi
:, ed, it shall only be necessary 4
= the treasurer to cause TO be pa
y lished ia come newspaper in ge
!, erai circulation in his county,
! notice stating that such Ian,
and town lots were not sold