Year: 1877

titled TO pay any moneys to, OF


make any settlement with such de-


linquent tax payer until all OF the


state and county taxes and costs


and damages described in said no.


tiee have been fully paid; that il


any person 50 notified shall fail to


make affidavit, as herein required,


or shall answer that he is indebted


to such person and fails OF refuses


to pay said taxes, or SO much oil


the same as by his answer he shows


to be due said delinquent taxpayer,


the person so notified shall be held


liable for the full amount of said


taxes in cases where no affidavit is


filed: and in cases where an aiii-
dayit is filed, then he shall be liable
to an amount not exceeding the
amount set out in his affidavit to
be due said delinquent, except that
he shall be liable for all costs in-
Cured in litigations arising out OF
such cases and it shall be the duty
of the sheriff to proceed to collect
from the person so notified the full
amount OF the taxes for which,
under this act, he may be liable,
by distress or otherwise; and the
receipt of the sheriff shall operate
as a satisfaction of the debt due to
such delinquent from the person SO
garnished or notified to the amount
of such receipt.


See. IL. BE it further enacted,
That it shall be the duty Of the
board Of supervisors of each coun-
ty to require the sheriff Of their
county, at the expiration OF his
term Of Office, to file with said
board at their meeting on the first
Monday in January, a list of all
uncollected taxes, real and person.
al, due for the fiscal year then end
ing; which said list shall contain
the names of each tax payer, and
the total amount of taxes due, and
which said list, when added up,
shall be credited to said Sheriff,
and Immediately transferred to
and charged up to the successor of
said retiring sheriff, whose duty il
shall be to proceed with the collec-
tion Of the same as required BY
law. The clerk of the board of
supervisors is hereby required to
furnish the auditor of public ac-
counts, on or before the first day
OF February following the filing of
said list, a certified copy of the
same. That it shall be the duty of
each retiring sheriff to pay into
the state treasury all tho collcc-
tions made by him belonging to
the state on or before the 9th day
of January next succeeding the
expiration Of his term of his Office |;
and on failure SO to do, he shall be
liable Tor interest on such unpaid
collections ut the rate of ten per
cent. per month in addition TO the
other penalties now prescribed By
law.


Sec. II. BE it further enacted,
That any owner or other person
interested in any lands heretofore
or which may hereafter be improp-
erly sold to the state for non.nay.
mcnt of taxes, upon which the
taxes shall have been paid, and the
same remains on the sales list, and
has not been disposed of by the
state, on presentation to the chan.
cery clerk of the tax receipts, or
other evidences of the payment of
the taxes for which the same was
sold, and all accruing taxes, or
upon presentation of tax receipts
for portion of the taxes aud the
payment of all taxes due and un-
paid to the chancery clerk, obtains
from such chancery clerk certiii-
cate of the taxes paid as shown BY
the tax receipts or other evidence
produced, the amount and date ofl
each payment, and to whom paid,
which certificate shall be in the
form following:


|, - clerk of the chancery
court for - county, certify that


- has produced tax receipts or
other evidence (stating the charac-
Ter and substance of the same). I
that he has paid taxes on ,
livision sections, sections. towns.
'ange, as follows, for 1877 $to {
- tax collector, - and tha,
he evidence of said payment is on !,
lie in my Office - date.


- Chancery Clerk. d
Which certificate shall be given $
II duplicate, one of which shall be ..
landed to the party producing and i
ling the evidence of such payment, t
nd the other he shall forward to I
he auditor, and if any portion of !,
he taxes shall remain unpaid the /
anne shall be certified by the a
hancery clerk and the party in. $
crested shall receipt for the same !, =
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