Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1891-03-20

The State tax shall be levied by the
State Board of Equalization at their an
nual meeting in August of each year, and
the rate of such tax shall be certified by
the State Auditor to each county auditor
on or before the 18th day of September
annually. In levying said tax, the State
Board of Equalization shall be limited
by the amount necessary to raise for the
purpose of meeting the appropriations
made by the Legislative Assembly and
the estimated general expenses of the
State, as made by the Auditor. Such
levy shall be made in a specific amount
and the rate shall be determined by the
State Auditor; Pr0rided, That if the
amount is greater than the rate pre-
scribed in the Constitution will raise,
then the State Auditor shall only certify
the limited rate. The county taxes shall
be levied by the county commissioners at
the time of their meeting in July of each
year. Such taxes shall be based upon
an itemiZed statement of the county en-
penses for the ensuing year, which state
ment shall be included in the published
proceedings of said board; and no greater
levy of county taxes shall be made upon
the taxable property of any county than
will be equal to the amount of such ex-
penses, with an excess of 5 per centum
OF the same. The taxes voted by incor-
porated cities, villages, townships or
school districts shall be certified by the
proper authorities to the county auditor
within ten days after the same are levied
in each year. The rate per centum of
all taxes, except the State tax and such
other taxes, the rates of which may be
fixed by law, shall be calculated and
fixed by the county auditor according to
the limitations hereinafter prescribed;
Prouided, That if any county, city, town
or school district shall return a greater
amount than the prescribed rate will
raise, then the county auditor shall only
extend such amount of tax as the linn
tied rate will produce. Any city, village,
town, township or school district officer,
required by law to report the amount of
taxes to be levied for such city, town,
toWship, village or school district, and
neglecting or refusing to make such re-
port within the time required by this
section, shall be subject to a penalty of
not less than twenty-five (25) dollars for
such refusal or neglect, to be recovered
on complaint of tho county auditor be-
fore any court of competent jurisdiction.
That the following section be added to
said Chapter 1872, to be known as Section
40:
Sec. 40. At the expiration of the
time for redemption of lands sold for de-
linquent taxes, as provided in Section
lob of Chapter 1872 of Laws of 1880, the
county auditor of the county in which
the sale of lands took place shall exc
cute to the purchaser, his heirs or as
signs, in the name of the State, Il deed
of the land remaining unredeemed,
which shall vest in the grantee an abso-
lutte estate in fee simple in such land,
subject. however, to all the claims which
the State may have thereon for taxes or
other liens or membranes. Such deed
shall be issued by the county auditor
under the seal of the county, and shall
be conclusive evidence Of the truth of
all the facts therein recited and prima
facie evidence of the regularity Of all the
proceedings, from the valuation of the
land by the assessor up to the execution
of the deed. Such deed shall be sub
sta :.WnnST in the following f;d form IN tho
day of:......., A. ID. 49,, produce to
the undersigned, .............., auditor
OF the county of ............. in the
State of North Dakota, a certificate of
purchase bearing date the ....... day of
........, l89.., signed
who at the last mentioned date was
auditor of said county, from which it
appears that the said. as
county auditor of said county, did, in
manner provided by law, on the 49,. day
of ........... 49,, sell to ...........
the following described tract or parcel of
real property, to-wit: Qnsert descrip-
tion), which property was returned de-
llnquent for the on-payment Of taxes
for the year 49,, amounting to ........
dollars, including interest and penalty
thereon and the costs allowed by law,
n was sold to .............. for the
sum OF ............ dollars, he being the
highest bidder therefor. And it appear
ing That is the legal
owner of the certificate of purchase,
and the time fixed by law for redeeming
the land therein described having now
expired, and the same not having been
redeemed as provided by law, and tho
SAID .............. having demanded
a deed for the tract of land mentioned
in said certificate, and it appearing that
said land was legally liable for taxation,
and had been duly assessed and properly
charged on the CaN llStS TOT ne year
49,, and that said land had been legally
advertised for sale for delinquent taxes,
and were sold on the ............ day
of :......, 49,.
"Now, THEREFORE,, This indenture,
made this day of........, b.,
between the State of North Dakota, by
.............. auditor of said county,
party of the first part, and the said....
........, party of the second part
"W1TNEssETH: That the said party of
the first part for and in consideration of
the promises and the sum of one dollar
in hand paid, hath granted, bargained
and sold, and by these presents doth
grant, bargain and sell and convey unto
the said party of the second part,......
heirs and assigns, FOREVER, the tract or
parcel of land mentioned in said c%ertiti-
cate and described as follows, to-wit:
Describe the land) TO HAVE AND TO
Holt said mentioned tract or parcel of
land, with the appurtenances thereto be-
longing to the said party of the second
part,........heirs and assigns, FOREVER,
in as full and ample as the said
auditor of said county is empowered by
law to sell the same.