Year: 1860

Sec. A.. Auditors warrants shall
be received by the county treasurer III
full payment of State taxes, and coun-
ty warrants shall be receivable at the
treasury of the proper county for the
ordinary county tax, but money only
shall be receivable for the school tax.
Road taxes may be discharged, and
road certificates of work done, re-
ccivcd as provided by law.


SEC. 4J. When a State or county
warrant is received by the treasurer,
he shall endorse on the face of it the
amount for which it was received and
the date Of reception, and from that
date the warrant shall be regarded as
cancelled, and cannot be rc-issucd, but
when the warrant amounts to more
than is paid by the person presenting
it, the treasurer shall give him GER
tiicatc Of the remainder due, as di-
rccted in chapter Is of the Code rcla-
| ting to the treasurer.


SEC. 46. No demand Of taxes shall
be necessary, but it is the duty Of
every person subject to taxation to at
tend at the Office of the treasurer Gun
less otherwise providcd) at some time
during the time mentioned i'll previ-
ous section Of this act, and pay his or
her taxes, and if any one neglccts to
pay them before the first day Of Feb
ruary following the levy of the tax,
the treasurer is directed to make the
same by distress and sale of his or
her personal property, excepting such
AS is exempt from taxation, and the
tax list alone shall be sufficient war.
rant for such distress.


SEC. Al. When the treasurer dis.
trains goods, he may keep them at the
expense Of the owner, and shall give
notice of the time and place Of thciI
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 thar
twenty days from the day of the tax
ing, but he may adjourn the sale from
time to time not exceeding five days
and shall adjourn at least once whcr
there are no bidders, and in case OF
adjournment, he shall put up u notice
thereof at the place of sale. Any sur
plus remaining above the taxes
charges of keeping and fees for sale
shall be returned to the owner, anC
the treasurer shall on demand, render
an account in writing of the sale anc
charges.


SEC. AS. If the treasurer be resisted
or impcded in the execution Of his of
flee, he may require any suitable per
sou to assist him therein, and if sucl
person refuses the aid, he shall for
felt sum not exceeding ten dollars
to be recovered by civil action in tn,
name and to the use Of the county
and the person resisting shall be liza
BILE as in the case of resisting tht
sheriff in the execution of civil pro
cess.


SEC. 40. On the first day of Februa
ry, the unpaid taxes Of whatever des
cription for the preceding year, shall
become delinquent, and shall draw in
tercst as hereinafter provided ; auC
ldAtS upuil iSai pioptity aiS uSlSp.
made a perpetual lien thereupoi
against all persons except the Unitet
States and this State and taxes du,
from any person upon personal PROV
erty shall be lien upon any fea
property owned by such person, or t,


which he may acquire title. Th
treasurer shall in no case sell rea
property for delinquent tax, whel
personal property not exempt from
taxation belonging to the individual
can be found in the county, unless TIN
, owner shall in writing designate wha
piece of real property he prefers hav
: ing sold rather than the personal pror
erty and the sale of real property s
+ designated shall be made at the rcgu
lar annual sale Of real estate as here
matter provided.


Sec. so. The treasurer shall cor


tinuc to receive taxes after they hav


become delinquent, until collected b.
distress and sale; but if they are nc


paid before the first day of March, h


shall collect as penalty for non-pa,


ment, from each tax paper so deliI


quent, one per cent of the amount {
his tax additional, and if not paid b,
IS fore the first day of April, he sha


collect another one per cent addition