Clearfield Republican. [volume] (Clearfield, Pa.) 1851-1937, 1877-05-02

NN~~''N'NN ~ AhD NchNNAioh VI toAto
We repnblish what he says for the
benefit OF the collectors and tax payer,
Of our county:
LIST, Lands, seated and unseated, o,
soon as the Commonwealth bad parted
with her title, became aud were mad,
liable to taxation and sale for the non
payment Of the taxes The first acl
making them subject TO sale for county
tax is that of April IL, 1899, sec. 20
B Smith Laws 40l. Then came th,
acts of April 5, lS0i-April 4. 1909
March l3, lsl5-March 90, 1914. DC.
BY the act of April 6, 1902, sec. Z, I
Smith Laws 5l5, they were made liabl,
to sale for non-paymcnt Of road taxes
and if the taxes were not paid to tn,
supervisors, the lands so assessed al
unseated were to be returned to tn,
County Treasurer Tor collection by sale
The return Of the unpaid taxes mus
be made before the first day of Fcbru
airy in each year, and the sale is to be
on the second Monday OF juno of every
second year
BY an act Of March 8. l77l, the clear
yearly value of all estates (Which seem.
TO exclude unseated lands, as having
no clearly yearly value) were assessi
bic for the support and maintenance oi
the poor, but by the act of April Is
1884, and perhaps earlier, they were
included in the list OF taxable proper.
ty, and by act Of January 30, 1862, P
l.. page 8, they were made subject tC
sale, in Columbia county, for the pool
taxes And the returns of the unpaid
poor taxes should also be made before
February first in each year.
BY the act of May s, 1854, p. l.
6l7, for the regulation and continuance
of a system Of education by common
schools, unseated lands were subjected
to taxation and sale Tor non-paymcnl
of the school taxes, as they were fol
county taxes.
Thus, seated and unseated lands arr
taxable, and are subjected to sale by
the County Treasurer for non payment
OF assessment for county, road, poor
and school taxes.
I'd. All personal property, whether
itself taxable or not, is subject
to a sale for non.payment of taxes
and the taxpayer is not entitled to any
claim for three hundred dollars or tc
any other right or privilege when hi,
property is seized for taxes, except that
there shall be ten days public notice o.
such sale, by written Or printed advel.
tisements.
Sd. The tax collector must make de.
mand for the amount due for tax, and
if the same is not paid within thirty
days from the time OF such demand,
and goods and chattels sufficient 10
satisfy the same cannot be found. such
collector shall be authorized to take
the body of such delinquent and con.
vey him to the jail OF the proper county,
there to remaia g9,A NH tbs tss sseeaiit q
such tax, together with the costs, shall
be paid or caused to be paid, or until
be shall be otherwise discharged by
due course Of law. And the collector
needs no other authority than bis war
rant, non.payment after demand, and
failure TO find sufficient goods and chat
tells.
4rh. The tax collector is TO demand
and receive from the person named in
bis duplicate the sum whercwith such
person stands charged +; but the goods
and chattels of any person occupying
any real estate shall be liable to dis.
tress and sale for the non.payment OF
any taxes assessed upon such real es.
tate during bis possession or occupancy
aud remaining unpaid, in like manner
as if they were the goods and chattels
Of the owner of such real estate The
tenancy must be for the current year,
otherwise the goods are not liable.
The taxes must be assessed during the
tenancy. As our taxes are always as.
sessed during the month of April, and
when the tenancy for the year is fixed,
there is usually no difficulty in dcterm-
lining whose goods are liable to distress.
On this point collectors should be
prompt and vigilant. II the tenant rs
TO pay the taxes, there is no hardship
in making him do so in good time
il he is not SO liable by the terms ol
his lease, he can deduct the amount
from the rent due the landlord, and
thus no wrong is done.
9th. Property Of the tenant or Of
the landlord eau be seized by the col
lector anywhere in his township or
district. II need not be on the prem.
ises. So, in default of goods, the body
OF the owner may be taken, but the
body of the tenant cannot be taken for
tax on real estate, because he is moi
the person in such duplicate named.
Neither can the goods Of tho wife Of
the owner of real estate be distraned
for taxes. II you take the body. how.
ever it ispossible the wife may redeem
II with her goods. Nor can the goods
of the wife of n tenant be distrained
Tor his own taxes on the land. But
while the body Of tenant cannot be-
taken for the real estate taxes, il can
be for bis own, and may be redeemed
by the goods Of bis wife, if she has
any.
9Th. If the Sheriff or Constable have
a lien or levy upon the goods the col
leetor is postponed to their prior right;
and if the taxpayer die, the collector
is placed in the list of unsecured cred
itors, and takes his chances with them.
His warrant is dead as to tho dead
man; and is not lien on the property