Year: 1860




ments, the correction or remission Of
which. causes a diminution of the re-
spective tax and unavailable taxes in
cludes such as have been properly and
legally assessed, but which there is no
prospect of collecting.


90. In all cases where any person
shall pay any tax, interest or costs, or
any portion thereof that shall thereafter
be found to be erroneous or illega wheth-
er the same be owing to erroneous or i'm
proper assessment, to the improper or ir-
regular levying of the tax, to clerical or
other errors or irregularities, the Board
OF Supervisors shall direct the treasurer
to refund the same to the tax payer-and
in case any real property subject to tax
alton shall be sold for the payment of
such erroneous tax, interest, or costs. rs
above mentioned, the error or irregulari-
ty IN the tax may at any time be correct
ed as above provided, and shall not affect
the validity of the sale or the right or IT,
tie conveyed by the treasurer's deed bu.
the title SO conveyed shall be deemed le-
gal and valid, provided that the property
was subject to taxation for any Of the
purposes for which any portion of the
taxes for which the land was sold, was
levied, and that the taxes were not paid
before the sale, and that the property had
not been redeemed from sale.


5 50. On the first Monday of Octo-
Der, in the year 1860, and in each year
thereafter, the County Treasurer is re-
quired to offer at public sale at the court
house, or, if there be no courthouse, at
the office of the County Treasurer, all
lands, town lots or other real property,
on which taxes of any description for the
preceding year or years, shall have been
delinquent and remain due and unpaid,
and such sale shall be made for and in
payment Of the total amount of taxes. in
terest and costs due aud unpaid on such
real property.


SEC. 81. The County Treasurer is re-
CURED to give notice OF the sale, by pub
fishing an advertisement thereof in some
newspaper printed in his county, if any
such there be, and if there be no such
paper printed in his county, then in the
newspaper in this State nearest the coun-
ty-seat, and by posting up copy Of said
notice on the door of the court house in
said county, at least four weeks before
the day of sale, which publication is re-
quired TO be made once in each week for
three successive weeks, the last Of which
publications Is required to be at least
three weeks prior to the day of sale 1t
Is required that such advertisement shall
state tie time and place OF sale, and con-
tam description of the several parcels
OF real property to be sold as the same
are recorded on the tax list, the amount
OF taxes for each year, and amount OF in
terest and costs against each tract, AMI
the names OF owners when known, or
+ persons, If any, TO whom taxed The
Treasurer is directed TO charge and coli
lect, in addition 10 the taxes and inter
est, the sum of twenty cents on each tract
of real property advertised for sale, when
the same IS included in one line of single
column width of the paper in which tho
publication is made, but if the descrip.
ton occupies more than one line of such
single column width, then the sum shall
be thirty cents for each description, which
sum shall go into the county treasury.
The costof the publication shall be paid
out OF the county treasury. Propidel
/ That II the publisher of such newspaper
shall be unable or unwilling to publish
the said notice accurately and properly.
aud at said rate Of twenty cents for each
tract OF real property. the treasurer may
select some other newspaper having the
means and ability to make such pu6lica-
tion at the price above specified in a sat
/ lsiactory manner. having due regard to
the circulation OF such paper,


SEC. 80. The County Treasurer shall
attend at the court house in his county.
or at his own office, as hereubefore pro-
yided, on the day of sale, and then AMI
there, AT the hour of ten O'Clock ia the
i forenoon, proceed 10 offer for sale, scpa-
rately, each tract or parcel Of real prop
erty advertised for sale, on which the tax
es and costs shall not have been paid
| 5 Sc. The person who offers TO pay the
amount of taxes due on any parcel Of land
for the smallest portion of the same is to
be considered the purchaser and when
such portion constitutes half or moro
Of the parcel, it shall be taken from the
east side thereof, dividing ii By n line
running north and south, except that
town or city lots are TO be divided in such
case lengthwise 10y line parallel with
/ the proper lines of the lots. Ii the por-
tiom taken be less than one half the tract.
il is to be taken from the southeast cor
ner, in square form. as nearly as tho
form of the land will conveniently per-
nit. The preceding provisions Of this
section are subject 10 the following quail
itications the homestead is liable 10 be
sold Tor no tax save that which is due on
itself exclusively, and the above diIec-
lions concerning the division II tract
OF land shall be modified 50 as 10 M ct
Ihis requirement, and TO that end The
/ quantity Of land bid may be obtained by
drawing the division line in any direc,
,ion or form, SO As 10 avoid the homestead. +.
and Wien the homestead constitutes part
ol the tract sold and is not yct ascertain.
ed, the court may. n the suggestion of
either party, cause a proceeding To be


had similar 70 that required IA relation 70