Year: 1860

liNCS ully ue uisCHHit


Of work done, received


2 i5. When state or


cciycd by the treasurer, IcV


the face Of ii The amount for NJ


cciycd, and the date Of reception;


that date The warrant shall be rcSaV
cancelled, and cannot be rcissucd, but
the warrant amounts 10 more than is
paid by the person presenting it, The trcasul
shall give him certificate Of the remainder
due him as directed in chapter eighteen Of the
Code relating 10 the treasurer.


Z lG. No demand Of taxes shall be necessa
~, but it is the duty Of every person subjec,
10 taxation 10 attend at the Office Of the treas
ulcr (unless otherwise proyidcd) at some line
during the time mentioned in previous sec
ton of this aci, and pay his or her taxes and
If any one ncglccts 10 pay them before the first
day Of February following TIC levy Of the ia :,
the treasurer is diicc; cd to make the same by
distress and sale Of his or her personal prop.
crty, excepting such as is exempt from taxa
ton. and the tax lis. alone shall be uficiea
warrant for such distress.


: ~. When the treasurer distrains
goods, he may keep them at the ex 2cnse
of the owner, and shall give notice oi
the time and place of their sale within


five days after the taking, in The man
nee cons.ables are required to give no.


tier Of the sale Of personal property un
der execution, and the time of sale shall
not be more than twenty days from the
day Of 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 no
ticc thereof, at the place Of sale. Any
surplus remaining above the taxes,
charges of keeping and fees for sale
shall be returned to the owner, and the
treasurer shall on demand render an &C
count in writing Of the sale and char
gcs.


s IS. If the treasurer be resisted or
impcdcd 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, aad the person re
s;s;ing shall be liable as in the case OF
resisting the sheriff in the execution OF
civi! process.


s 10. On the first day Of February,
the unpaid taxes Of whatever dcscrip
tiou, for the preceding year, shall be-
come delinquent, and shall draw interest
as hereinafter provided and taxes upon
real property are hereby made pcrpct-
ual lien thcreupon against all persons
except the United States and this State;
and taxes due from any person upon per-
sonal property shall bo lien upon any
real property owned by such person, or
to which he may acquire q title. The
treasurer shall in no case sell real
property for delinquent tax, when per
sonal property not exempt from tax
alton belonging to the individual can
be foundin the cousty, unless the
owner shall in writing designate what
piece Of real property he prefers
having sold rather than the personal
property and the sale Of real prop
crty SO designated shall be madc at the
regular annual sale Of real estate rs here
inaftcr provided.


$50. The treasurer shall continue to
receive taxes after they have become Dc
linquent, until collected by distress and
sale; but if they arc not paid before the
first day Of March, he shall collect d
penalty for non payment, from each las
payer so delinquent, one per cent Of the
amount Of his tax additional, and if moi
paid before the first day Of April, he
shall collect another one per cont addi
tional, and 50 for each full month which
shall expire before the tax shall have
been paid. Tho treasurer shall in al
cases make out and deliver to tho Ia:
payer . receipt for taxes paid, stating
the time Of payment, the descriptions o
tho land the amount Of each kind Of tax
the interest on each, aud costs, if any