Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1899-03-02

thereon, then the same shall be referred
back to the assessor who shall imme-
diately proceed to re-assess the property
for the same year by correcting the err
rors and defects in the assessment and
description found by the court.
Sec. 10. Taxes levied and assessed
against real estate shall be Il lien there
on from the first day of March of the
year for which such tax may be levied
Taxes assessed against and levied
upon personal property for any year
shall be a lien thereon from the first day
of March of the year for which the same
are assessed until the taxes thereon
have been fully paid and shall be pay
able in the county in which said proper
ty was situated on said day, except as
hereafter otherwise provided, and in all
cases taxes assessed and levied against
real or personal property shall be
deemed a personal obligation of the per-
son in whose nam the property was as
sessed and personal Judgment shall be
rendered against him therefor.
Sec. 30. In entering up judgment in
all. such cases, the clerk shall add to the
mount of tax, penalties and costs, as
shown by such delinquent tax list, five
per centum of the amount due from
each person, or upon each lot or parcel
of property described, which five per
centum shall be the costs of such pro-
ceedings, and when collected shall be
paid over to the treasurer of said county
for the credit of the court fund.
Sec. 81. Appeal from the Judgment
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preme court of the territory, upon the
party taking such appeal executing a
good and sufficient bond to the Territory
of New Mexico, to be approved by the
court in a sun not less than double the
amount of the Judgment rendered and
the probable costs in the appellate court.
conditioned that the appellant will pro-
his said appeal with effect
and will pay the amount of any judy
ment, interest and costs which may
be finally adjudged against him or the
property involved in the appeal: Pro-
vidcd, That the district attorney of any
county may appeal in behalf of the
board of county commissioners of such
county without giving such bond. In all
cases of appeal to the Supreme court,
said court may render Judgment
against all of the property, or
any part thereof, involved in
the appeal for the amount of tax with
interest, penalties and costs, which may
be found to be legally charged against
the same, and may either remit the
amount of any tax found to be illegally
charged. or may reverse Sc much or such
part of the Judgment of the District
Court, as may relate to the tax or charge
so illegally levied or made, and remand
the same to the lower court that other
proceedings may may be had thereon;
and in a proper case render such judy
ment as the District court should have
rendered. When such an appeal shall
finally be determined, the clerk of the
District court shall deliver to the tax
collector a certified copy of such final
judgment or decree, together with AL
order for the sale of the property
chargeable with the amount of said
Judgment, OF an execution against the
property of the person against whom
such judgment or decree is rendered.
And it shall be the duty of the collector
to proceed to sell such property or suff-
cient thereof to realize the amount of
such Judgment and costs, or to levy said
execution in the manner now provided
by law for levying executions issued in
civil actions before the District court.
Upon the dismissal of any such appeal
the clerk shall issue an order of sale for
til G property involved therein or judy
ment and execution in the same manner
as hereinbefore provided in ease of judy
ment rendered upon such appeal.
In all cases of appeal it shall be the
duty of the clerk of the Supreme court
to make and deliver to the clerk of the
District court of the county from which
such appeal was taken, a record of the
proceedings thereon, Us in others cases.
of appeals from the District court: and
upon presentation of such certified rec
ord the District court shall render judg-
ment thereon as directed by the Su-
preme court.
Sec. 20. The collector in person, or
by deputy, shall attend at the court
house in his county or the day specified
in mott ce of sale of property for taxes
and shall, between the hours of 10
O'Clock in the forenoon and four in the
afternoon, offer for sale, separately, and
IN consecutive order. each parcel of
property included In the list attached to
the order of sale, or so much thereof as
may be necessary to realize the respec-
tive amount due. The sale shall be con-
tinued from day to day until all the
property described in the order of sale
shall be sold, or until the amounts due
shall be paid or realized: Provided, The
same must be completed within 60 days
after the commencement thereof, and
the collector shall return the said order
doings endorsed thereon to the clerk of
the district court, who shall file the
same in his office. The collector shall
be entitled to the same commission upon
the money so realized as upon tax col
lections except that he shall turn over
to the court fund the whole OF the five
per CEN mentioned In section 20 of this
act, as the costs of suit.
In case any property ordered to besold
be in too large a tract or tracts to be
conveniently sold, the said collector shall
offer the smallest tracti III acres for which
any one shall bid the amount of the tax
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as may be a square body beginning at
the northeast corner of the whole tract.
In case the property sold shall realize
more than enough to pay the amount
due, the surplus shall be paid over by
such collector, to the owner of such
property.
Each lot or parcel of property offered
for sale shall be struck off to the best
bidder for cash; but II there should be
no purchaser, in good faith, for the
on the first day, the property is
for sale, when the properly is
offered for sale and there is
no purchaser in good faith bidding upon
the same, the whole amount of the prop
erty assessed shall be struck off to the
the county as the purchaser, and the
duplicate certificate delivered to the
treasurer and filed by him in his
office, after having the same recorded in
The Office of the probate clerk OF said