The Washburn leader. [volume] (Washburn, McLean County, N.D.) 1890-1986, 1903-11-21
ShePifS Notice to TaXpaYepS
Precedence of States and Counties
over liens in Collection Of
Personal Taxes,

CHpTER 100, SEXTON 1, Session Laws OF
1901; "1he right OF the state anu each anu
every county thereof to enforce tine collection OF
personal property taxes shall take and have
precedence OF any and all liens on or against
personal prOperts OF a tax debtor. Providing
that any person holding a lien on personal
4uire the property OF the tax debtor not covered
ny a lien to be first exhausted in the payment
OF such taxes"
Amendment to Section 1913. Revised Codes,
passed by. the Legislative Assembly 1909. con-
Jams the follow provision:
On or before the fifteenth day OF October In
each year the county treasurer shall make out a
list OF the unpaid delinquent personal property
taxes, IN the SAINT order as they appear In the
YAK list, aud deliver the same tO the sheriff OF
his county. who shall notify by mail each OF
such dellnquents that such taxes have been
placed in his hands .or collection and unless the
same is paid within fifteen days he shall imme
diately proceed to collect all such delinquent
personal property taxes, and II such taxes are
not paid on demand he shall distrain sufficient
goods and chattels belonging to the person,
firm or corporation charged with such taxes, II
found within the county, to pay the same with
tne sad penalty OF five per cent. ana all accru-
Ing interest and costs. and shall Immediately
proceed to advertise tile same by posting no.
tlces In three public places In the town or ais
trlct where such property Is taken, and by pub
nshlng a notice in an official newspaper, il there
Is one IN The county, stating the time when and
the place wher sucn property will he sold. and
the amount OF such delinquent tax, together
with the penalty and accrued interest, which
place Of sale SEAL he at the residence or place
Of business of the person, firm or corporation
whose goods have been dlstralned, or in case
such person, firm or corporation has no resi-
dence or place OF business within the town Or
district where such goods have been distrained,
then'at the place for the sale Of mortgaged
chattel property within such own or district
and no personal property Shall be exempt from
such distraint and sale, and If the tax for which
such property is restrained, together with the
penalty and accrued interests and costs is not
paid before the gay appointed for such sale,
watch shall not lie less than ten days after
the taking Of such property, such sheriff or his
deputy shall proceed to sell such property at
public vendue, or so much thereof as will be
sufficient to pay such taxes, penalty. interest
and costs OF such distra!nt and sale. and any
surplus arising from such sale shall be disposed
of as in the case OF sale Of mortgaged personal
property,
Notice is hereby given to all persons interest,
ed that the foregoing will be enforced In all
cases to which it applies, and that the list haV;
ing been placed in my hands for collection l
Shall proceed forthwith to discharge that. duty,
and you are further notified that delay IN the
payment thereof will add interest anu costs
thereto.
dated Oct. 81, 1908,
OLE GRADIN,
nov IA Sheriff of Mclean County, Nd,