Year: 1859




IN which the courts are commonly held
andif there be no newspaper published
in the county, the like notice shall be CIV
en- by posting one written or printed NO
tice for the like length Of time, in zach
election precinct in which any land to be
sold is situated and one notice on the court
house door, such notice shall contain
notification that all lands on which the
taxes of the proceeding year (naming il
remaining unpaid, will be sold, and the
time and place Of sale; and said notice
must contain list of the lands to be sold,
and the amount Of tax due; the publica-
non ID the newspaper shall be atithe ex-'
pense of the county.


| SEC. As. On the first Monday of May
in each year, between the hours of nine
O'clock, A. NJ, and five o'clock, P. NJ,
the treasurer is directed to offer at public
sale, at the court house orplace of holding
courts inhis county, all the lands on which
the taxes for the previous year remain
unpaid, and he may adjourn the sale from
day to day Sundays excepted) until the
sale is complete.


Sec. 46. The person who offers to
pay the amount due on any parcel of land
for the smallest PARTON of the same, is to
be considered the highest bidder, and
when such portion constitutes a half or
more of the parcel, it is to be taken from
the east side thereof, dividing il by line
running north and south except that town
lots are to be divided in such case length
wise by line parallel with the proper
lines of the lots. If the portion taken be
less than one-half of the parcel, it is TO be
taken from the southeast corner in a
square form, as nearly as the form of the
land will conveniently permit. The pre-
ceeding provisions of this section are sub
Iject to the following qualifications: the
homestead is liable to be sold for no tax
save that which is due upon itself exclu-
siyely, and the above directions concern
ing the division of tract of land shall be
modified so as to meet this requirement,
and to that end the quantity of land bid,
may be obtained by drawing the division
line in any direction or form, so as 10
avoid the homestead, and when the home
stead constitutes part of the tract or
parcel sold, and is not yet ascertained, the
court may in the action hereafter author
lied, at the suggestion of either party.
cause proceedings to be had similar to
that required in relation to mechanics
leins, for the ascertainment of the home
stead and in all other cases Of such sales
it may take the requisite order and pro-
ceedings to ascertain the land sold, and to
set it apart from the homestead.


SEC. AZ. Should any person so bidding
fail to pay the amount due, the treasurer
may again offer the land for sale, if the
sale has not closed, and if it has closed,
he may again advertise it specially and
by description by one written or printed
notice posted for two weeks on the court
house door, after which it may be sold at
public sale; or the treasurer may recover
the amount bid, by civil action brought in
the name of the county in which the sale
was held.


SEC. 4S. On or before the first Mon
day in June following the sale of real
property, the treasurer is required to file
in the office of the county clerk of his
county, return of the sale of his lands,
(retaining copy in his office showing
the lands sold, the names of the owners
so far as known, the names of the pur-
chasers and the sums paid by them, and +,
also, copy of the notice of the sale, with
) certificate of the advertisement verified
by an affidavit, and such certificate shall
be evidence of the regularity of the pro-
ceedings.


Sec. 49, The purchasers of land sold
by the county treasurer for taxes due on
the same, will be entitled to a deed for


the land purchased by him, upon the pay
ment of the proper amount, which deed
shall run in the name of the Territory of
Nebraska. and be signed by the treasurer


in his official capacity, and will convey
the title to the land so decided, and will


be presumptive evidence of theregularity
of all prior proceeding. The purchaser
acquires the lein of the tax on the land,
and if he subsequently, pay any tax levied
: on the same, he shall have the same lein
for them, and may add them to the
J amount paid by him in the purchase.
SEC. so. The treasurer is authorized
to demand fifty cents for each deed made
by him on such sales, together with the
fee of the notary public or other officer


acknowledging the same, but any number
of parcels of land bought by any one per.
r son, may be included in one deed, as may
be desired by the purchaser.


T Sec. 81. Land so sold will be subject


to redemption as follows: If redeemed
n before suit be commenced, as hereafter
K provided, by paying the amount paid BY
o the purchaser, including the fees for the
e deed, and any taxes on the land paid BY
il the purchaser, and fifty per centum there
r on; and if redeemed after suit is com
7 menced, by paying in addition to the fore
It going, the sum of ten dollars, and the
e costs of suit, to be taxed by the clerk o
:, the court IN which said action is brought
e such payment to be made to the purchas
d er, his agent or attorney, or the treasur
/ er, who is 10 enter a memorandum of tht
s. redemption in the list of sales, and give
/, certificate thereof. to the person redeem
IS ing the same, and hold the money pai,
e Except the cost of the suit) to the orde


of the purchaser.


y SEC. 50. The purchaser may at an
J. time after six months from the day of th
e sale, file his petition in the District court