Bisbee daily review., 1902-06-15

prima facie evidence of the right ol !, possession and Of the date of expira ton of such period of redemption. | Sec. "A. The assessment roll, du
 plicate assessment roll or delinQuent
 tax list or copy thereof, sowing the unpaid taxes against any person, cor
 pOration, association or property, is
 prima facie eyidnce of the assessment
 the property assessed, the delinquency
 lne amount ot taxes due unpaid, and
 that all the forms of law relating to
 the assessment and levy of such tax.
 es hay been compiled with.
 ment, the property assessed, the de
 linquency, the amount or 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.
 Sec. "A. When a person shall hold more than one certificate of purchase at the same sale and 10. 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 veyance 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. 10. If the holder of the tax deed or any claiming under him by virtue Of such tax deed be defeated in an action by or against nim for the re- covery of the land sold or the posses sion thereof, or in an action to quiet title, the successful claimant shall be adjudged 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 full amount of all 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 20 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 1 may also decree that in default of such i payment, such lands, or a sufficient ! part thereof, be sold to pay the amount 1 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. 76. If after the sale or convey ] ance of any land sold for the non-pay- ment of taxes, 1t shall be finally de cided by any court of 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 to the purchaser or his assigns, i with interest at the rate of sevent per cent per annum upon the surrender of the certificate or deed for cancellation. And if the city treasurer shall. in pur- suance of such order, offer to the per i son entitled thereto, his money, as { aforesaid, and he shall refuse to re- ceive the same or to surrender the cer- | tificate 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.
 l Sec. v. 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- i turned within the time required by law, or on account of the property having been charged or listed in the assessment or tax lists or duplicate assessment roll without name, or in any other name than that of the right full owner. and no error or informaiity in the proceedings. or any of the ofii- cers connected with the assessment, levying or collecting of the taxes, not
 affecting the substantial justice of the
 tax itself, shall vitiate or in any man. ner affect the tax or assessment
 thereof or the title acquired by the
 purchaser.
 Sec. IS. The tax collector may al
 any time after receiving the duplicate
 assessment roll, collect by distress and
 sale. if not otherwise collected, the taxes due on personal property owned
 by the assessed. The sale must be al
 public action, after one weeks notice
 of the time and place thereof, given
 by publication in a newspaper in the
 city, or by posted notices thereof fin three public places therein, and SC
 much of the property shall be sold as , is necessary to pay the taxes, percent age and costs For seizing and selling