Year: 1879

. Thinking it might interest many of our readers. we
give below an abstract of the tax law published
IN iIubbelrs Legal Directory for lS7-S:


Lands sold for taxes are reieenable for three
years from the day of sale and no tax deed can be
made before that time.


suits to avoid the CONVEYANCE of land for taxes
Except where the taxes have been paid or the land
redeemed provided by lawl must commence with
in two years from the time of recording the tax
deed.


The tax deed, if in proper FORM and duly acknowl-
edged is Prn,a faeie evidence of the regularity Of all
proceedings from the valuation of the land to the ex
ecuton Of the deed.


lien attaches to all real property subject to tax
alton, on the first day of November in the year for
which such tax was levied.


If the holder Of a tax deed, any claiming
under him by virtue of such decd be defeated in
an action by or against him, for the recovery of the
to pay to the holder of the tax deed, the party
claiming under him by virtue of such deed, before
such claimant shall be let into possession, the full
amount of taxes paid such land with all interest
and costs allowed by Law, up to the date of said
tax deed, including the such deed and the re-
cording OF the same, with interest such amount at
amount of taxes paid after the date of such deed and
interest thereon at the rate 81 % per per annum.
laws Of 1876, p. 9o. ! l43J


As between grantor and grantee of any Land, where
there is no express agreement to which shall pay
the taxes that may be assessed thereon, if snch land
is conveyed between tue first day of March and the


first day of November then the grantee shall pay the
same, but if conveyed between the first day of No
vember and the first day Of March, the granor shall
pay them, laws 1879 p 81, pSbl Any person may
pay the full amount Of his tax before December
10Th OF each year, or, at his option, onehalf of the
taxes before that date and the remaining one-baf
on or before the 10Th day of June next ensuing If
the first half of such tax unpaid after the Both of
December, all Of the tax becomes immediately due,
and becomes subject TO penalty of five per cent.
thereon and all Of said tax remaining unpaid the
10Th Of March following, additional penalty of five
per cent and II 1t remain unpaid on the 10th day of
June following, it is subject TO additional penalty
OF i've per cent thereon. Any person paying all his
taxes before the 2Dth of December in each
shall have rebate of five per cent. the amount
becoming due on the 10th Of June following. flaws
1872 p. 81, 81 If taxes paid OH the 10th
of June, the property is then subject sale. 1t is
for taxes on the first Tuesday in September follow
ing.


After sale it bears interest the rate of fifty per
cent. per annum, and tho all subsequent
taxes, charged from date Of Judgment. laws 1879,
p. s., 81 los, l06. 1917


been sold for taxes and bid in by the city county
and not redeemed within three years, the city
county attorney shall file petition containing list
of such real estate etc. the court shall decide what
taxes have been legally assessed aud shall render
judgment therefor and the property shall be sold
other property under execution, etc. This involves
appraisements of the land by three disnterested
householders, advertisement for thirty days before
the SALE etc the sale to take place at the house
door; and If the property when offered for sale,
does not bring twothrts the appraised value there
Of ION the next offer of the for SALE such city
county may purchase the same at q price not less
than the amount of taxes, penalties, interest and
price therefor. 1t shall be lawful for such city
county to purchase any real estate offered for SALE
and to take deed in fec simple therefor etc.
laws 1871, PIP. CO, ~ inelasiye.)