The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1891-02-21

once expires, he still completes them,
and his b0ndsmen remain liable.
| ALlX.-PrOper record Is to be made OF
the return OF the sale py clerk Of the
body issuing the warrant.
| 1.-The purchaser is to have IL recorded
| in the office where deeds are recorded
within twenty days after receiving it.
| LI.-The purchaser IS entitled to i'm
m ediate possession of the lands.
On recording his certificate he may ap-
/ ply to the county law judge or circuit
court judge. who shall issue his precept
/ to the sheriff TO summon the owner of
the land, and the holder OF any liens on
It to show cause why the sale should not
/ be confirmed.
In case of non-residents summons is
| made by publication.
If no objections are made the Judge
makes an order confirming the sale.
II anyone appear, he proceeds sum
nlarily 10 examine as TO the regularity OF
the sale He may then confirm or get
II he set aside the sale, the party in
whose interest it is done must pay all
costs and charges and COMPENSATE the
purchaser for the loss of his bid at a rate
not exceeding five per cent of the amour t
1 thereof.
The collector must attend the hearing
with the papers regarding the sale.
The fees OF the judge and sheriff. pay
4 able by the purchaser, are Exed. If the
sale IS not confirmed, the purchaser Is
completely reimbursed
LIL-H the judge sets aside the sale,
the collector must at once advertise and
sell the property again.
II the sale be confirmed. the governing
| body OF the taxing district where the
lands lie must give the purchaser c deed
under seal within five days. He must
then pay the balance of the purchase
money in cash to the collector
The collector deducts the taxes with
| interest and pays the balance to the
clerk of the circuit court. VINO holds it
! TO the credit OF the persons interested in
| the property.
/ deed. the judge who confirmed the sale
issues an order to the owner or occupant
Of the premises to show cause why pre-
/ cept of possession should not ISSUE
/ The judge then in due course gives his
precepc to the sheriff to put the purchaser
| IN possession.
LIV. The record of tax sales'' is 70 be
presumptive evidence Of the regularity OF
the proceedings it records.
| The deed is 10 be presumptiVe evidence
of the validity of the sale.
LV.-Each collector, within ten days
after receiving his tax warrant each year.
/ must file with the county clerk or the
register of deeds of his county, detailed
returns of all unpaid taxes in his district.
/ He is to be paid ten cents name for this
return, which he must make under pen
| atty of 800.
| LVI-rhe county clerk or register
must record these returns in special
books for each taxing district, and index
them. These books are to be open at al
times free OF charge.
He is to get ten cents name for record
| ing them and may charge for searches
| ten cents year for each name.
! LVIL-He must Immediately publish
the full list in two newspapers, receiving
two cents a name for doing so.
| LVIIL-If such return be not filed and
| published, or II a name be omitted, the
tax ceases to be lien against any pur-
| chaser or mortgagee in good faith.
LIX.-All the charges for these opera
| tions are added to the tax aud ars eq ually
liens on the property.
When the delinquent pays, the collec-
| tor gives a certificate OF satisfaction and
| on It's presentation to the county clerk
or register he certifies the satisfaction on
| the tax record just as in the case Of a
I mortgage.
LX.-In case any assessment is brought
into court on certiorari and found TO be
| excessive, the court IS only to tnvalidate
it as to the excess.
| LVI.-No assessment or tax warrant
shall be set aside on certiorari for inform
| ality of procedure which does not affec
the substantial rights Of the plaintiff.
| LXII.-The chairman of county boards
! of equalization have power TO issue sub
ponas and administer oaths.
| LXIIL.-Makes false testimony in any
matter covered by the act punishable as
perjury.
| LXIV.-Expressly exempts railway and
canal property from the provisions of the
act.
LXV.-Is a general repeater of incon-
sistent statutes, but existing tax levies.