Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1907-02-01

tuted hereunder ON the relation OF any
private citizen, such relator shall give
bond to the satisfaction Of the court TO
pay all costs which may be recovered
against him.
%. q G. Comp. section slli. provided for
which had been omitted from the current roll
o. the preceding years roll. The two sections
last above provide for the addition OF omitted
property for the current and two preceding
years by any officer having possession Of the
roll, upon notice TO the taxpayer u resident
and u net present Provision Is made for sp.
peal A. from assessments corrected by the
board Of equalization (See the act a. to the
board Of equalization recommended By this re.
poFt.b The provisions for appeal and notice
obylaie the constitutional objections which may
be urged against II. & G, Comp section sill.
at least ~ far as residents and those having
notice arc concerned. See i5l Ind. 1876: AZ.
hfmed 1888 u. s. 500. The two sections are
modelled after Indiana)
(Time for payment OF taxes--Penalty--
Interest--Rebate.)
Section 28. Taxes legally levied and
charged In any year may be paid on or
before the first Monday Of April follow.
Ing, and II not 80 paid they shall be-
come delinquent; Provided, however,
tina, II one half Of the taxes against any
particular parcel OF real property, or
| the 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
October next following, but II the re-
naming one half OF such tax be not
paid on or before the first Monday OF
October then such remaining half shall
be delinquent, and, besides the PEN
atty, interest thereon shall be charged
and collected at the rate Of twelve per
centum per annum from the first Mon
day Of April preceding; and upon all
delinquent taxes there shall be collect
ed from the taxpayer Of such taxes,
for the benefit Of the county, ten per
centum as penalty, and for the bene-
fit OF the county or other corporation
which shall have an interest in any por-
tion OF such taxes interest Mt the rate oi
twelve per centum per annum on such
taxes from the day on which they be.
come delinquent until their payment:
Provided further, that there shall be an
allowance OF three per centum rebate
upon any tax paid on any separate par
eel OF real property, or upon the per
sonal property charged 10 any indivld.
ual as aforesaid, on or before the az,
teenth day Of March next prior TO the
date when such tax would become de.
linquent II not paid.
tB. c. Comp. section sioo, no change
personal property tax, levy and sale
Personally tax charged to realty.)
/ Section "a. On or Immediately aftei
the first Monday of May in each veal
the tax collector shall proceed to collec
all taxes levied in his county upon per
sonal property, OF which one half wal
not paid us hereinbeiore provided on Of
before the first Monday Of April, 10
gether with the penalty and interest
He shall levy upon sutiie'en goods ant
chattels belonging to the person or cor
poration charged with such taxes. il the
same can be found in the county, b,
taking them into his possession, to pay
such delinquent taxes, together with In
terest, accruing interest, penalties ant
other lawful charges; and shall imme
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 no
less than ten days prior to such sale
and If such taxes, interest, and penal
ties shall not be paid before the tim,
appointed for such sale the tax collect
or shall proceed to sell such property a
public vendue, or so much thereof a.
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
and the tax collector shall proceed il
like manner, on and after the frs
Monday in November, to collect tn,
residue of taxes charged against per
sonal property remaining delinquent OF
his roll. In like manner he shall lev,
upon and sell the goods and chattels o
any person or persons removing from
the county without paying all taxe'
charged against them. Whenever aftei
delinquency, in the opinion of the ia,
collector, it becomes necessary t,
charge the tax on personal propert,
against real property in order that sucl
personal property tax may be collected
such tax collector shall select for th,
purpose some particular tract or lots o
real property owned by the person ow
ing such personal property tax, an(
shall note upon the tax roll opposit,
such tract or lots the said tax ON per
sonal property, and said tax shall be ;
lien on such real property from ant
after the time the said tax on persona
property is charged against the said rea
property. and shall be enforced in tn,