Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-03-28

receipts snail De issued to him and pay
ment shall be made in the manner pro
vided in section 50 of this act.
SEC. 80. The TREAsURER'S FEES FOR
MAKING DISTRESS AND SALE. The oun
ty treasurer or his deputy shall he allowed
the same fees for making distress and sale
OF goods and chattels, for the payment Of
taxes, as are allowed by law for constables
for making levy. and sale Of property on
execution; travelling fees to be computed
from the place of holding elections Of any
town or district to the place of making the
distress. unless such distress is made by
his deputy, in which case the same shall be
computed from the residence of such dep.
uty: which fee shall be added to the tax
and collected by the treasurer. Upon pay
ment to the county treasurer of II per-
sonal property tax for which Judgment has
been obtained, the treasurer shall deliver
a certificate of the fact of such payment, to
the clerk of the court, who shall satisfy the
Judgment upon the margin Of the record
thereof. by'stating the date of payment,
and number Of the receipt given therefor,
and file such certificate.
SEC. 63. SETTLEMENT BETWEEN TREAS
URER AND AUDIToR.l On the first day of
each month Except the month of Febru-
ary) OF each year., the county treasurer
shall make a full settlement with the couu-
ty auditor of his receipts and disburse-
ments since the last settlement, and turn
oNO4 u GllO uuulUOA COuuGy WdlItllCS pau
by him and all auditors warrants paid,
taking the receipt of the auditor for such
vouchers, and the auditor and the treas
urer shall distribute and credit to the
proper fluids all sums received since the
last settlement.
SEC. III. ACCOUNTS TO BE KEPT BY AUD
TOR WITH TOWNSHIP, ETC. The county
auditor shall keep accounts with the state,
county, n with each township, city, incor-
pOrated village and school district in the
county; and Immediately after each settle
ment with the county treasurer, he shall
creditthe collections to the proper funds land
upon application of any town, city, village
or school district treasurer, the auditor shall
give him an order on the county treasurer
for the amount due such township, city,
village or school district, and shall charge
them respectively with the amount of such
order; provided, that the person so apply
ing for such order shall deposit with the
auditor a certificate from the clerk of the
township, city, village, or school district,
stating that such person is treasurer of
such township, city, village or school dis
trlct. duly elected or appointed, and that
he has given bond according to law.
SEC. 65. WHEN TREASURER SHALL PAY
OVER THE Collected. The cOun-
ty treasurer shall Immediately after each
settlement pay over to the treasurer of the
state, or of any municipal corporation or
organized township, or any body polite,
on the order OF the county auditor, ali
moneys received by him, arising from tax
es levied and collected, belonging to the
state, or to such municipal corporation or
organized township, or school district, talk
ing, duplicate receipts therefor, II of
! which shall be filed in the Office of the
county auditor forthwith.
SEC. TT. RETURN OF TAX LISTS TO
COUNTY AUDITOR ONJUNE 1sT-FIvE PEI
CENT. PENALTY.) On the first day OF June
of each year the county treasurer shall ex-
hibit to the county auditor the several tax
same with his duplicate receipts, on file in
the auditors office and written opposite the
amount of each tax so receipted for, the
word "paid," and the number of the
~treasnrer's receipt given in discharge of
such tax; and each tract or lot Of real prop
erty against which the taxes remain ul-
paid shall be deemed delinquent, and there
upon a penalty of S per cent. shall i'm
mediately accrue and thereafter be charged
upon all such delinquent taxes without in
Guiding such penalty therein, and any
treasurer who shall receive payment Of
such taxes without including such penalty
shall be liable to thec county for the amount
of such penalty.
SEC. 81. AT the settlement on the first
day of October in each year, the treasurer
shall return the tax list to the auditor, and
any person desiring to pay delinquent
taxes contained in said list, shall receive
from the auditor a statement of the amount
due, and shall pay the said amount to the
treasurer, taking his receipt therefor, and
said receipt when countersigned by the
auditor, shall be a full discharge of such
tax. On the first day of October an addi.
tiOnal B per cent. shall accrue and be
charged on all real estate taxes due and
unpaid, to be computed upon the original
tax and included in the statement provided
for above.
SEC. 6S. AUDITORS NOTICE OF SALE
The county auditor, under the direction
of the board of county commissioners, or
a majority thereof, shall give notice of the
sale Of real property by the publication
thereof, once a week, for three consecu-
tive weeks, commencing the first week in
November precedingithe sale, in such news
paper as may be designated for that pur-
pose of the county, if there be one and if
there be no paper published in his county,
shall give notice by a written or printed
notice posted on the door of the court
house or building in which courts are com
monty held, or the usual place of meeting
weeks previous to the sale. Such notice
shall contain a notice that all lands on
which the taxes of the preceding year
mentioning it) remain unpaid will be sold
and the time and place of sale; which
time shall be the first Tuesday in the De-
CeInUer anu SalQ QOLlCe muSC
contain a list of the lands to be sold and
the amount of taxes and penalty due. The
auditor shall add to each description of
land so advertised the sum of twenty l2O)
cents for each description other than town
lots, and for each town lot the sum of ten
l0) cents to defray the expenses of adver-
Using, which amount shall be paid by the
county commissioners at the expiration of
the sale upon the affidavit Of the publisher;
provided, that in no case shall the prop
erty so advertised be charged for such ad-
vertising an amount exceeding the
sum paid for the same as pro-
vided for in section 81 of this act;
Provided, That before making said sale of
lands on which the tax has not been paid,
the county auditor shall offer all lands so
advertised for sale (not including town
lots for sale in bulk, and also all town lots
subject to sale in bulk, and in case n
person, persons or corporation shall bid
the full amount of taxes, penalty interest
and cost, duel on lall of such lands or town
lots, then such auditor shall sell to the per-
son, persons or corporations so purchasing
such lands or town lots as aforesaid all of
said lands or lots in bulk, and shall issue
certificates of sale therefor to the person,
persons or corporations so purchasing, in
the same manner as is in this act provided
for individuals purchasing by separate
tracts; but the rate of interest shall not
| exceed the rate of interest specified in said
hid opd tho noreorc hiddipr oo cold Iorle