Year: 1865

! idIlCS.


Sec g. 1t shall not be lawful for any
county treasurer in any county in this
state, nor for the treasurer of any city or
village, to sell any of said lands for de-
Hnquent or unpaid taxes and if anv of
said lands shall have been sold prior to
the passage of this act, no conveyance
shall be made thereof in pursuance of the
certificate of sale, and the clerk of the
board of supervisors, or clerk of the city
or village, shall enter upon his records
the redemption of all such lands, and the
amount due the holder of the certificate
shall be paid from the treasury of the
county IN which said lands may have been
sold


Sec 6S IF the taxes on any of said
state lands held on contract, or that have
/ been mOrtgaged to the state as aforesaid
! shall not be paid on or before the first day
| OF April, In each year, together with in
! terest thereon at the rate Of twelve per cent
! per ..s,t,um from the first day of January
/ nextpreceding such return, ,thccounty treas
urer shall Immediately forward to the
! state treasurer a certified list of said lands.
and the amount of said taxes on each des
/ criptlon, with the interest added and If
any certified list of state lands have been
returned to the state treasurer that were
soldby any county treasurer contrary to
| law existing at the time Of such sale, the
state treasurer shall not charge the taxes
therein mentioned against the lands des
cribed in such lists nor credit the county
retaining the same :hrewith and if anv
such taxes have been charged against anv
land 50 returned as sold by any county
treasurer, the state treasurer is hereby
directed to remit the same to the person
or persons charged herewith and to
charge the same back to the counties
which may have been credited with the
same


See. 90. The state treasurer shall charge
such returned taxes against the lands to
which they belong, ard if the said taxes
are not paid On or before the first day Of
June next succeeding, he shall add there
to twenty-five per cent; and the said taxes,
with such twenty-five per cent added,
shall be collected with other charges
against said land and when collected
shall be added to the appropriate fund:
and so much Of the amount returned as
shall have been collected. shall he entered
to the credit Of the proper county quarter
" and shall be n valid Offset to an equal
amount of state tax charged to said
county.


Sec. 20. Should the amount so collect
cd by the state treasurer exceed the
amount due from anv county at the time
provided by law to pay the state tax, after
deductIng said claims against the county
the state treasurer shall pay over to the
treasurer of said county such excess of
moneys so collected, taking his recent
therefor: TTorided that the county treas
urcr of such county shall be required to
make Il final settlement with the state
treasurer before such excess of moneys
shall be paid


Sec. Il. Section sixtv-five of chapter
eighteen of the revised statutes, is hereby
amended, by adding thereto the words
following, to wit: " But such extension Of
time shall not apply to taxes assessed up
on any state, school. university or swamp
lands, or lands mortga@cd to the state
situated within the limits of said town or
city, certified list of which the town or
city treasurer shall return to the county
treasu! er, the same as if no extension of
time had been made"


Sec. ID All taxes levied for the wear
1858 upon state lands held on contract
and upon lands mortaaced to the state
which, at the time of the passage of this
act, remain uncollected, shall he subject
to the provisions of this act. and the coun





titled to any credit therefor. until said
taxes are collected; and in case anv such
uncolected taxes have been credited to
the counties previously to the passage of
this act, the amount so credited shall he
charged back to the county to which it
may have been credited


Lands not Subject 10 Taration.


Sec. 13. In all cases where entries of
land, made at any of the United States
land Offices within this state have been
suspended by authority of the secretary
| OF the interior, the commissioner of the
general land office, or the department of
the interior, except ic case of adverse
claims or where the same is in possession
of the party claiming under title from the
United States. such lands shall not i,e sub
iect to taxation until such suspension is
re~ovc1 and the title confirmed TO the
original applicant his heirs or assigns, or
to subsequent applicant, his heirs or as
signs pr0Uided. that such exemption from
/ taxation shall not contine for n longer
period than two years from the date Of
! the passage of this act


/ Sec. II. In all cases where lands sit
uated stated in this section one G731 of
/ this act. have been sold for taxes while
. the entry LnefeOt was suSpe nae0- all tax
certificates of sale, and all tax deeds is
sued in pursuance Of such sale for taxes.
are her5hy declared null and void
/ See. -. All persons claiming relief
under the provisions of this act. where
the entries of lands were suspended af
/ the date of the passage hereof. shall
within one year of the passage Of this act,
cause to be filed in the Office of the CLERK
of the board Of supervisors of the county
in which such suspended lands are locat-
ed, a certificate Of such suspension from
general land Office, or from the local land
office where such entries were attempted
to be made and all persons claiming such
relief on account Of ti e suspension Of en-
tries hereafter made, shall file 4 like no.
tice with the said clerk, within one wear
from the time of such suspension.


See. 20. On the filing of such certifi-
cate OF suspension, the clerk of the board
OF supervisors shall Immediately forward
10 the town clerks OF the several towns in
which such suspended lands are located,
list of all lands in their respective towns
included in said certificate of suspension ;
and if said list of lands shall be received


hv said TOWN clerks hefora tho first dav of