Osage Valley banner. (Tuscumbia, Miller County, Mo.) 1879-1881, 1879-09-25

liable for taxes, IN the same mauncr as goods
and chattelA are or may be required 70 be
aeixed and sold under execution Ieat0i on
Judgments AZ law, and N properly whatsyaf
shall be exempt from selzufa- and aalefor tar
"a due on iAbds or personal propertg. . :
No such seizure or sale Tor taxes thalI be
made until alter the fret day OF October,
y = = bat no such seizure and sale Of
goods shall be made until the collector has
made demand for the payment of the tax,
either In pereon or BY deputy, 70 the party
isble 70 pay The same or BY leaving = written
or printed notice at bic place OF abode Ter TINT
purpose, with some member Of ths lamiiy
over IL years OF AQe.n
II will DO observed that IL does NOT require
ten days notice as formerly, aud that '4sach
seizure msy be made At any time aftss the
LIST day OF October, and before said taxes te-
come Delinquent, or after they become delin.
quent." SECURE may be made 1t nnv lime
beioro OstobeF, II the collector believes the
tax payer Il about "a remove from the coun.
" without paying blJ taxes, and in such case
no notice "a REQUIRED. See section no
q Section Is OF said ACT Of April %, 1877,
(stc. lea col. rev. law. provides thsl the
clerk shsll Ole the current d~sllpqueht land
Lists in bis OH 70, III 'sm ,ks tbs ssr6eini0a
back tax book, as contemplated by the act,
70 provide for the collection, OF dellpousns
taxes, approved Aori IL, 1877. ices back lex
acl OF 1871. page 2S8, and noilowihg;l
and deliver the same 10 the collector
Of the revenu of hts county, whose duty Il
| shall, be 10 proceed TO collect the came, and 10
that cod shall have the power, and tis here.
by made bic duty TO levy upon, seize and
! distrAin personal property, aud sssl the sans
for such taxea In the manner provided In thu
act"
From the foregoing it will be seen tkas ue
collector Is invested with the power 70 Seee
snd sell personal property for back taxes tnd
delinquent personal taxes. the same hs for
current taxes, and it is made bis DUTY 70 do
so.
The object Of she hack tax act, approved
April IL, 1877, was 70 provide . ,remsdy Tor
enf0rCing the states lien on al delih0aeBl
and forfeited land taxes OF 1865 tn 1877 In.
elusive, BY suit, judgement, special execution
and sale, hrst having the same made hte Q
back sAx book.
Section IL OF said act, psge sSs, pryidsr
for making subsequent delinquent Tax Iista,
reiurne1 BY collectors at Their annual etile
mentS, into hack tar books, contsinlng the
same facts end 10 the came form IS provided
In section three OF the sct for making the hrsi
back tax book for the years OF 1885 70 1877
and giving authority for bringing suits, etc,
THERE'S nothing iuhaTmonioua la the two
aete. The collection CT back taxes OF 1875
and subsequent years may be enforced BY
seizure ana sale Of personal property o, by
suit. The reason tor the two concurrent
remedies, by seizure Of personal properly Tor
land taxes, and by suft Il, q person maj
haYe lands but no personal property, or may
be q non resident. Procedure be either mode
would be good, bat IN view OF the delay apt
costa 10 bringing auits, seizure would II
many cases be q more expeditions remedy,
especially In cases OF chronic iax d0gdets, VIII,
should bs forced 70 pay IS promptly % othe
4 nAWlA UnRmV a.nunNG.lNNV