Year: 1860

in the assessment corrected and no irregularity,
error or commission in the assessment of such pro
perty, shall effect in any manner the legality of
any taxes levied thereon, nor affect any right or
title to such real property which would have
accrued to any party claiming or holding under
and by virtue of deed executed by the Treas
urer, as provided for by this act, had the assess
ment of such property been in all respects reg
ular and valid-and in cases where the assess
ment Of any real property subject to taxation
shall have been omitted, the assessment there
of may be made by the County Treasurer at any
time before the sale of the property, and the
taxes levied thereon and in case it shall ap-
pear that the tax for which the property was
sold was erroneous or irregular, the error or ir-
regularity may be corrected as provided in Sec
ton fifty-four of this act.


A. Auditors warrants shall be received by
the County Treasurer in full payment of State
taxes, and county warrants shall be receivable
at the treasury OF the proper county, for the or
dlnary county tax, but money only shall be re-
ceiyable for the school tax. Road taxes may be
discharged, and road certificates of work done,
received as provided 10y law.


45. When State or County Warrant is re-
ceived by the Treasurer, he shall endorse on
the face of it the amount for which it was re-
ceived, and the date of reception, and from that
date the warrant shall be regarded as cancelled,
and cannot be rc-issued, but when the warrant
amounts to more than is to be paid by the per-
son presenting it, the Treasurer shall give him
a certificate of the remainder due him as direc-
ted in chapter Is of the Code, relating to the
Treasurer


46. No demand Of taxes shall be necessary,
but it is the duty of every person subject to tax
alton, to attend at the office of the Treasurer
(unless otherwise provided at some time dur
ing the time mentioned in n previous section Of
this act and pay his or her taxes, and if any
one neglects to pay them before the first day of
February following the levy of the tax, the
Treasurer is directed to make the same by dis
tress and sale of his or her personal property,
excepting such as is exempt from taxation, and
the tax list alone shall be sufficient warrant for
such distress.


AZ. When the treasurer distrains goods, he
may keep them at the expense of the owner, and
shall give notice of the time and place of their
sale within five days after the taking, in the
manner constables are required to give notice of
the sale of personal property under execution,
and the time of sale shall not be more than
twenty days from the dag of the taking but
he may adjourn the sale from time to time not
exceeding five days, and shall adjourn at least
once when there are no bidders, and in case of
adjournment he shall put up notice thereof at
the place of sale. Any surplus remaining above
the taxes, charges of keeping and fee for sale,
shall be returned TO the owner, and the treasur-





ing of the sale and charges


4S. If the treasurer be resisted or impeded
in the execution Of his office he may require any
suitable person to assist him therein and if such
person refuse the aid he shall forfeit a sum not
exceeding ten dollars, to be recovered by civil
action in the name and TO the use Of the county,
and the person resisting shall be the liable in
the case of resisting the sheriff in the execution
of civil process.


IN tho Er.t l,y- 0f L.
the unpaid taxes of whatever description
for the preceding year, shall become de-
linquent, and shall draw interest as here
matter provided ; and taxes upon real
property are hereby made a perpetual
lien thereupon against all persons except
the United States and this State and
taxes due from any person upon personal
property shall be a lien upon any real
property owned by such person, or to
which he may acquire title. The troa-
surer shall in no case sell real property
for delinquent tax, when personal prop
erty not exempt from taxation belonging
to the individual can be found in the coun-
ty, unless the owner shall in writing des-
ignate what piece of real property he PIE
fers having sold rather than the personal
property and the sale of real property
SO designated shall be made at the regu-
lar annual sale Of real estate as hereinaf-
ter provided


s 80. The treasurer shall continue to
receive taxes after they have become de-
lnquent, until collected by distress and
sale but If they are not paid before the
first day OF March, he shall collect, rs a
penalty for non payment, from each tax
payer SO delinquent, one per cent of the
amount of his tax additional, and if not
paid before the first day of April, he
shall collect another one per cent addi-
tional, and SO for each full month which
shall expire before the tax shall have been
paid. The treasurer shall i'll all cases
make out and deliver to the tax payer q
receipt for taxes paid, stating The time OF
payment the description of the land, the
amount of each kind of tax. the interest
on each. and costs. il any. giving a sep
arate receipt fer each year; aud shall
make the proper entries of such pay
ments in the books of his office, and such
receipt shall be in full for his taxes that
/ year Propi4el, That il shall be the duty
of the County Treasurer 10 receive the
/ full amount OF amy county, State. or
/ School tax whenever the same IS tender
ed, and give = separate receipt therefor.
/ : 81. The Clerk Of the County Board
Of Supervisors shall keep full and com
plele accounts with the County freasur
or. with each separate fund OF tax 10 II
self, in each OF which accounts he shall
charge him with the amounts in his
hands at The opening OF such account,
whether il be delinquent taxes, notes,
cash or other assets belonging to such
+ fund or tax. the amount OF each respect,
i've tax for each year when tie tax book
is received By him. and all additions to
each tax or fund, whether by additional
assessments. interest on delinquent taxes,
amount received for pcddlers' licenses,
or other items which are additions 10 the
respective funds or taxes, and shall, OF
the first day Of each month, ascertain tie
amount Of delinquent and unpaid taxes
Of ali classes on said day, aud charge the
treasurer IN said account wilh one PEI
cent on the amount thereof % be col
lectel by him as provided IN section o.