Year: 1872

and what tax payers may anticipate before
the first day of January next, and the con-
sequences afterwards:


thin ten days after the reception of
the duplicate assessment roll, the Collector
must publish notice that taxes will be-
come delinquent on the first Monday OF
January next, after which time five per
cent will be added.


The notice must specify the time and
place in each township, where the Collec-
tor will receive taxes.


The notice must be published two weeks
in a daily or weekly newspaper, if any be
printed IN the county, or by posting notices
it none be SO printed in the county.
The Collector must mark the date of pay
ment opposite the tax payers name on the
assessment book.


The Probate Judge must require every
administrator or executor. to pay QUO of the
funds of the estates, all taxes due thereon
On the first Monday of each month the
Collector must settle with the Auditor for
all moneys collected, and pay the same to
the County Treasurer.


A Collector refusing or neglecting for
| five days to make the payment and SETTLE
ments required, is liable for the full amount
of taxes charged on the assessment roll.
The District Attorney must bring suit
against Collector and his sureities for such
amount, and il he neglects the Controller
of State or Board of Supervisors may re-
quire him to do so. and when suit is com.
menccd no credit or allowance must be made
to Collector for taxes outstanding.
No taxes must be collected or received
from the first to the third Monday of JAN
uary, inclusive, in each year.


On the third Monday in January of each
year the Tax Collector must attend at the
officer of the Auditor, with the duplicate
assessment book, and carefully compare the
duplicate with the original assessment book
and every item marked "pad" in the
former, must be marked "paid" in the lat:
ter


The Tax Collector must at the time
specified in the preceding section, deliver
ro tFe Auditor complete delinquent list"
of all persons aud property then owing
taxes


Within 10 days after the final settle
meut, the Auditor must transmit, by mail
or express, statement to the Controller of
State, in such form as he requires, OF each
kind OF property assessed and delinquent.
and the total amount Of delinquent taxes.


On or before the FIRST Monday in Feb
ruary the Tax Collector must publish the
delinquent list, which must contain the
names of the persons and description of
the property delinquent, and the amount
of taxes and costs due, opposite each name
and description, with the taxes due on
personal property added to taxes on real
estate, where the estate is liable therefor or
the several taxes are due from the same
person.


The Tax Collector must appeLd and
publish with the delinquent list notice
that uules the taxes delinquent, together
with the costs and per centage, are paid the
real property upon which such taxes arc a
lien will be sold at public auction


The publication must be made once a
week for three successive weeks in some
new pape or sup, lemel thereto, publish, d
in the county, or if there is none, then by
posting copy of the list in three public
places iD each township.


The time of sale must not be less than
twenty-one nor more than twenty hit days
from the first publication, and the place
must be in front of the County Court house.


The Collector must col ect, in addition
to the taxes due on the delinquent list, and
Eve per centum added thereto, fifty cents
on each lot, piece or tract of land separate
ly assessed, and on each assessment Of
personal property, one half of which must
60 to the county and the other to the Col.
lector 10 full for preparing the list


On the day fixed for the sale, or on
some subsequent day to VIII. .ch he may
have postponed it, of which he must give
notice, the Collector, between the hours of
10 o'clock A. NJ. and 3 O'Clock P. NJ, NUT
commence the sale of the property adver
tised, commencing at the Lead Of the list
and continuing alphabetically or in the
numerical order Of lots and blocks until
| completed.


He may postpone the day of commenc-
ing the sale, or the sale from day to day I;
but the sale must be completed within
three weeks from the day first fixed.
The owner or person in possession of any
real estate offered for sale for taxes due
thereon may designate in writing to the
Tax Collector, prior to the sale, what por-
tion Of the property he wishes sold, if less
than the whole; but if the owner or pos
SCISSOR does not, then the Collector may
designate it, and the person who will take
the least quantity Of the land, or in case
an undivided interest is assessed, then the
smallest portion of the interest, and pay the
taxes and costs due. including So to the
Collector for the duplicate certificate OF
sale, is the purchaser.


The Collector, before delivering any GER
ti6cate, must in a book enter description
Of the land sold corresponding With the
description in the certificate, the date OF
sale, purchasers name, and amount paid,
regularly number the descriptions on the
margin of the book, and put correspond
ing number on each certificate. Such
book must be open to public inspection
without fee, during Office hours, when not