The Washburn leader. [volume] (Washburn, McLean County, N.D.) 1890-1986, 1903-11-14
Shepif'S Notice to Taxpayers
Precedence of States and Counties
over liens in COLLECTION Of
Personal Taxes,

CHPTER $50, SEXTON 1, Session Laws Of
1901; "lAe right OF the state ana each anu
personal property taxes snail take and have
precedence OF any and all liens on or against
personal prOpert! VI a tax debtor. Providing
that any person holding a lien on personal
property VI any tax debtor may deM2nu ana re-
quire the property OF the TAX debtor not covered
ny = lien ~ be nrst exhausted IN tile payment
VI such taxes"
Amendment to Section 1913, Revised Codes
passed by the Legislative Assembly 1903. con-
Lains the follow provision:
On or before the 1lteenIn day Of October In
each year the county treasurer shall make out a
list OI the unpaid delinquent personal property
taxes, IN the same order as they appear In the
tax list, and deliver the same tO the sheriff OF
his county, who shall notify by mail each OF
such deAuqueutS 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, ana il such taxes are
not paid OH demand lie shall uiArain sufficient
goods and %cnattels belonging to the, person,
frm or corporation charged with such taxes, II
found within the county to pay the same with
the said penalty OF five per cent, and all accru-
Ing interest ami COSTS. and shall Immediately
proceed to advertise the same by posting no
tees In three public places III the town or ais
trict where such property is taken, and By pub
fishing a notice iii an official newspaper, il there
Is one n The county, stating the Time When and
the place wler .sucn property will he sold. and
the amount OF such delinquent tax, together
Avn SAS pShoACy uAu uNSAuCu lAtClCSSS WAiASA
place VI sale seal be at the residence or place
Of business OF the person, firm OF corporation
whose goods have been ulStrained, or in case
such person, firm or corporation has no resi-
dence or place OF business within the tow or
district where such goOus have been distrained,
then at the place Tor the sale Of mortgaged
chattel property within such town 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 ana costs is not
paid before the day appointed for such sale,
which shall not he less thar 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 distralDt and sale, and any
surplus arising from such sale shall lie 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 and costs
thereto.
dated Oct. 81, 1908,
OLE GkADIN,
nov ID Sheriff of Mclean County, N. d.,