Bisbee daily review., 1902-06-13

l . sec. I. me assessment roll, uu- | plicate assessment roll or delinquent i tax list or copy thereof, sowing the unpaid taxes against any person, cor poration,' association or property. is prima facie evidnce of the assessment, i the property assessed, the delinquency, Jne amount Of taxes due unpaid, and ! that all the forms of law relating to 1 the assessment and levy of such tax
 es hay been compiled with.
 ment. the property assessed, the de | linCuency. the amount of taxes due and unpaid, and that all the forms of law in relation to the assessment and ! levy Of such taxes have been compiled with
 1 Sec. 74. When a person shall hold l n ore than one certificate of purchase a the same sale and tor the same years tax, the collector shall. on the request of the holder of said certifi- ! Cates, include as many tracts or lots described therein in the deed of con vcyance as such person may desire, and for which said deed the collector shall have fee of one dollar for each certificate embraced therein; provided, that no greater fee than four dollars shall be charged upon any one deed. | Sec. 75. If the holder of the tax ! virtue of such tax deed be defeated in an action by or against him for the re- 1 covery of the land sold or the posses sion thereof or in an action to quiet title, the successful claimant shall be
 adiudGed to pay to the holder Of the tax deed or the party claiming under
 him by virtue of such deed before
 such claimant shall be let into posses
 sion. the iull amount Of ali moneys
 paid by the holder Of said deed for
 the same with all penalties and costs
 as allowed by law, including the cost
 of such deed and of recording the
 same together with interest at the
 rate of 2U per cent per annum, on such
 amount, and also the value of all i'm
 prOVements made by the purchaser or
 persons claiming under him. on such
 property. the court shall decree the
 payment thereof within such reason
 able time as 1t may determine. and
 may also decree that in default oi such
 payment such lands or a sufficient part thereof. be sold to pay the amount
 found to be due or otherwise. as to
 the court may seem just between the
 parties concerned. Such claim or
 amount so found to be due shall be
 and is hereby declared to be a lien upon such property included in said deed. and the same shall be bound for the payment thereof
 ] Sec 7G. If after the sale or convey ance of any land sold for the non-pay
 ment of taxes. it shall be finally de- cided by any court oi competent juris- diCtion that the sale in pursuance of which the certificate was issued was
 void for the reason that the property
 so sold was not liable for taxes or not liable for the taxes for which it was sold. then and in every such case the mayor and common council shall make an order. briefly stating the reasons
 therefor directing that the money paid
 for such certificate on the sale, be re
 funded 10 the purchaser or his assigns,
 with interest at the rate of sevent per
 cent per annum upon the surrender of 4 the certificate or deed for cancellation.
 And if the city treasurer shall, in pur- suance of such order. offer to the per
 son entitled thereto. his money, as
 aforesaid. and he shall refuse to re- ceive the same or to surrender the cer-
 tiiCate or deed for cancellation, he shall not be entitled to receive any in terest on the money so paid by him
 after the date of such offer and re-
 fusal. nor shall any recovery ever be
 had against the city on such deed or
 certificate
 Sec. 77. No assessment of property
 or charge for any taxes shall be con
 sidered illegal on account of any ir- regularity in the tax lists, assessment rolls or duplicate assessment rolls, or
 on account Of the assessment rolls tax lists. or duplicate assessment rolls not
 having been made, completed or re- turned within the time required by
 law. or on account of the property having been charged or listed in the ], | assessment O. tax lists or duplicate assessment roll, without name. or in any other name than that of the right , ful owner. and no error or informality , in the proceedings. or any of the off , cers connected with the assessment levying or collecting of the taxes. not , affecting the substantial justice of the r tax itself. shall vitiate or in any man. { ner affect the tax or assessment . thereof or the title acquired by the r purchaser
 Sec. 7S. The tax collector may at ? any time after receiving the duplicate ! assessment roll, collect by distress and e sale. if not otherwise collected. the P tayes due on personal property owned ! by the assessed The sale must he at $ public action, after one weeks notice
 of the time and place thereof, given l by publication in a newspaper in the
 city. or by posted notices thereof in - three public places therein. and so
 much of the property shall he sold as p is necessary to pay the taxes. percent 7 age and costs. For seiZing and selling
 personal property the tax collector 9 may in each case charge the sum of three dollars, and the same mileage as