Year: 1877

county of the payment Oh laAes
thereon for the years :" anu
I subsequent aecruing taxes having


been paid.


Auditor of Public Accounts"
4 Which certificate may be Tiled


for record and recorded as now
| provided by law for the record OIL


deeds, and with the same force


and effect and the ehancery clerk


shall be entitled to receive the sum
OF one dollar for each certificate
issued. The auditor for each eer-


tifieate issued the sum Of my
cents, and the sheriff for each re-
ceipt the sum Of fifty cents, ana
the sheriff shall be entitled to his
commissions for collecting the am
cunts paid at rate as now allowed
by law for collecting taxes, to be
paid by the party applying for the
same; that if any chancery clerk
shall issue any false certificate OF
the character heretofore required
he shall be guilty Of felony, and
on conviction shall be fined not
less than one hundred dollars and
imprisoned in the penitentiary one
year and removed from office; that
the chancery clerk shall publish
the purpose aud intent OF this act
in some newspaper in his county,
and shall furnish each justice OF
the peace copy thereof, and it
shall be the duty Of such justice to
cause the same to be read at each
Of his courts for four successive
courts, and if there be no news
paper published in the county.
then by posting the same in live or
more public places in the county,
and sending copies to each justice
Of the peace of the county; said
notice shall be of the form and eff
feet following:


Relief for Lands Improperly Sold for


Taxes.


Any citizen whose lands have
been heretofore improperly sold
to the State for non.payment Of
taxes can have relief under u re-
cent act Of the Legislature, by ap-
plying ut the chancery clerks office.


Chanccry Clerk.


Sec. 1S. Be it further enacted,
That the amounts shown to have
been improperly paid by the cer-
titicate of the chaucery clerk in
the foregoing sections, and by tax
receipts. or by the sheriil's books,
shall be prima facie evidence of
the payment of the taxes to the
sheriff on the property therein
described, and in all such cases the
Revenue agent of the State shall
be authorized to sue upon the
same either singly or in lots of
one or more, rs he may obtain
evidence Of the same, and such
suit shall not impair his right to
sue Oh each or all such evidences
Of erroneous collections of taxes
that may como to his knowledge
thereafter either in behalf of the
state, county, levee boards or any
special taxes of any kind that NAV
have been collected by the sheriff
and not accounted for.


See. 10. B" it further enacted,
Thata a copy of the final settlement
between the auditor of public &c.
counts and any tax collector. shall
be forwarded by the auditor TO
the chancery clerk of the county
and that no final settlement be-
tween the county treasurer and
the county shall be had until such
final settlement is received by thc
chancery clerk, and that the board
OF supervisors shall have such
ilnal settlement as o guide in their
settlement with the county treas
urer.


Sec. 20. BE it further enacted.
That the same subdivision of land
shall not be assessed to more than
one person except in case of Joint
ownership, preference being o ven
to the person in the actual posses.
sion of the same. and where lands
are assessed in the name of more
than one person, and the taxes are
paid by any one, or collected bv
distress and rate of personal prom.
'rty, the same shalt not be sold |
md on settlement with the audi.
,or the sheriff shall receive credit
or said assessments in excess nj
me.


Sec. 81. BE it further enactcd
That section two of an act to req,
late the compensation in certain
'ases of the sherifls of this state.
April Is, 1876. be and the
anle is hereby repealed, and that
ne compensation of the sheriffs of
his state when acting as tax col.
ectors. shall be five per centum On
he first ten thousand dollars ~
axes collected for the state in nnv
me year, and five per cent,lm NJ
he first ten thousand dollars of
axes collected for the county in
my one year, including county.
chool, bond and privilege taxes
,nd on all other sums so collected
ilree per centum; and that npon
II taxes collected by them after
he same shall become delinonent
hey shall be allowed a comnensa'
ion up to March LIST ensuing of 10
'cr cent, after which date tho snm