Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1907-01-31

III all cases where Judgment IS rendered
against such officer: Provided, now
ever, that in case proceedings are insti-
tuted hereunder ON the relation OF any
private citizen, such relator snail give
bond to the satisfaction OF the court 10
pay all costs which may be recovered
: against him.
s (B. & C. Comp, section Bill, provided for
whc Sad heen ntad .e fran he o. crrcnt ro
or the preceding years roll. The two sections
rasr apoVe provlae ior tne aad'on ron or nana
3 years, by any officer having possession of the
, rol1' upon notice to the taxpayer II resident
peal as from assessments Corrected by the
board Of equalization (see the act as to the
} port5 The provisions for appeal ard notice
J obvlate the constitutional objections which may
: at least as FAR as res;dcnts and those HAVING
J notice are concerned. See 154 Ind. loG; af-
nrlHed adeo io@ at,sy -. Soo Inc TWO SECTIONS arc
,r;, poo,..
- io' P'y ii,onV VI o'''''''
ii''eie''- he'''''o''
Sectlon 70. laXes legally levied ana
charged IN any year may De pald on OF
before the flrst Monday OF April follow
ing, and II not so PAID they shall be-
come delinquent: Provided, however,
that II one half or the taxes against any
particular parcel OF real properly, or
ule taxes on personal property charged
against any individual, be paid on or
before the said first Monday Of April,
then the time for the payment OF the
remainder OF such tax may be extend
ed to and including the first Monday OF
Ocloper heAC following, put II lhe re-
,aid a0 ar ,i hafara W. tha f.st N1onJouo ~
natahon +ho,, a,ab ;ai,'. XIII |'ioJ1
be delinonent and besides the nen-
altv, interest thereon shall he CHARGED
and collected at the rate Of twelve ner
centum ner annum from the first Nom
dav Of Anril nrecedino. and unon all
Idejinouent to YES there shall he collect.
ed from the taxnaver Of snch taxes
for the benefit of fine county ten ner
centum rs q nenaltv and for the bene-
fit Of the county or othar cornorotion
wb;cb olou h,,,o o,, ;n+aros+ j.,
t;on of oncb t,xao intarost o+ Two roto 90
tyol,,o nor oontrn, nov o,,,,,,,, ~, a,,oh
taxas f,or, tha do, =, ,,L;ah tha, ho-
oo,,,o dol;r.,,o,1t ,,t;1 .I,o; .e.t
prov;dod frrthor +hnt tharn sL,iil Lo o,
o1lo,ronoo 80 thrao ,,au ao,s.,,,s .ol,a.a
mon ony tox na ia on o,,, sonarota nor
col of roo1 ,ronort,, or ,,,o,, tho ia.
oonol nronart,i obnr,aa - o, ;,a;i,iI
nal 20 aforooo;d on or boforo ,ha Gf-
toantb dow - NIorob noxt or;nr - tho
data ,rbon sroh tov would hooo,,,o 40
l;,,a,,n,t - ,at a;l
20
~'''p'' 'NN''o' ''''' '' '"'"se'
(rersohal properly TAX, levy ana sale
personally tax charged to realty)
Section 27. On or Immediately after
the first Monday OF May in each year
the tax collector shall proceed to collect
all taxes levied in his county upon per-
sonal property, of which one half was
not paid as hereinbefore provided on or
before the first Monday of April, to-
gether with the penalty and interest.
He shall levy upon suffic ent goods and
chattels belonging to the person or cor
poration charged with such taxes, if the
same can be found in the county, by
taking them into his possession, to pay
such delinquent taxes, together with in
terest, accrulng interest, penalties and
Other lawful cnafgcS; ana snail llnlne-
diately advertise such goods and chat
tells for sale by posting written or print
ed notices OF the time and place of sale
in three public places in his county not
less than ten days prior to such sale,
and If such taxes, interest, and penal
ties shall not be paid before the time
for such sale the tax collect
or shall proceed to sell such property at
public vendue, or so much thereof as
shall be sufficient to pay such taxes, in
terest, and penalties and shall deliver
to the purchasers thereof at such sale
the property SO sold to them respective.
ly, and such sale shall be absolute:
ana the TAX collector snail proceed IN
like manner. on and after the first
,Ial -: N,
MONDAY III November, 10 collect The
residue of taxes charpad acoinSt nor