SEC. 47. The County Clerk is required to keep a duplicate of the Treasurer's cash book, and to enter therein all duplicate receipts by him received from the Treasurer, in the same manner and form as the Treasurer is required to enter the same.

SEC. 48. If on the assessment roll or tax list there be any error in the name of the person assessed or taxed, the name may be changed, and the tax collected from the person intended, if he be taxable and can be identified by the Assessor and Treasurer; and when the Treasurer, after the tax list is committed to him, shall ascertain that any land or other property is omitted, he shall report the fact to the County Clerk, who upon being satisfied thereof, shall enter the same upon his assessment roll, and assess the value, and the Treasurer shall enter it upon the tax list, and collect the tax as in other cases.

mand for

essary.

Treasurer shall collect by distress sale.

SEC. 49. No demand of taxes shall be necessary, but it shall No debe the duty of every person subject to taxation under the laws of taxes necthis State, to attend at the Treasurer's office, at the county seat, and pay his taxes, and if any person neglect so to attend and pay his personalty taxes, until after the first day of May next succeeding the levy of the tax, the Treasurer is directed to levy and collect the same, together with the costs of collection by distress and sale of personal property belonging to such person, in the manner prorided by law for the levy and sale of property on execution, and the Treasurer shall be entitled to the same fees for such services as are allowed by law to Sheriffs for selling property under execution; Provided, That in case any person having personal property assessed and upon which the taxes are unpaid, shall, in the opinion of the Treasurer, be about to move out of the country, or in any other manner seek to put his personal property out of the reach of the about to Treasurer, it shall be the duty of the Treasurer to collect such taxes country. at any time after the tax duplicate has been placed in his hands. In case any person owing taxes remove, the Treasurer shall, among when tax other steps to collect such tax, forward, when necessary, such payer hast tax claim to the Treasurer or tax collector at the adopted residence another or place of abode of such tax debtor, and such taxes shall be collected at the latter place, as other taxes, and returned to the proper county, less charges.

Tax payer

leave the

removed to

country.

SEC. 50. On the first day of May of the year after which taxes Delinquent shall have been assessed, all unpaid taxes shall become delinquent terest.

Taxes a perpetual lien.

Goods taken by distraint.

of.

and shall draw thereafter one per cent. per month interest, which interest shall be due and collectable on the first Monday in each month, in advance.

SEC. 51. Taxes upon real property are hereby made a perpetual lien thereupon, against all persons and bodies corporate, except the United States and this State.

SEC. 52. When the Treasurer distrains goods, he may keep them at the expense of the owner, and he shall give notice of the time of their sale, within five days after the day of the taking, in the manner that constables are required to give notice of the time Disposition of the sale of personal property in execution; and the time of the sale shall not be more than ten days from the day of the taking; but he may adjourn the sale from time to time for a period not exceeding three days, and shall adjourn once at least when there are no bidders; and in case of an adjournment, he shall put up a notice thereof at the place of sale. Any surplus remaining above the taxes, charges for keeping, and fees for sale, shall be returned to the owner, and the Treasurer shall, on demand, render an account in writing, of the sale and charges.

Resistance

urer.

SEC. 53. If the Treasurer be registered or impeded in the to Treas- execution of his office, he may require any suitable person or persons to aid him therein, and if any such person refuse to aid, he shall forfeit a sum not exceeding ten dollars, to be recovered by civil action, in the name and for the use of the county, and the person or persons resisting shall be liable, as in the case of resisting the Sheriff in the execution of civil process.

Real estate may be

linquent

SEO. 54. Whenever, in the collection of any district, town, city sold for de- or local tax, which may have been levied according to law, the tax, Collector is not able to make the tax by distress and sale of personal property, and real estate is to be sold for the same, it shall be the duty of the collector of the tax to send such delinquent list to the County Treasurer on or before the fifteenth day of July of each year, and the County Treasurer shall receive the delinquent list and advertise the same at the same time he advertises the sale of real estate for delinquent taxes, as hereinafter provided, by adding the amount of such delinquent district, town, city or local tax to the amount of delinquent State county and other taxes, and shall sell such lands for the purpose of paying all such delinquent taxes as hereinafter directed, and shall credit the proper district, town

city or locality for the amount of taxes so collected, which shall be subject to the order of the proper collecting officer.

sale of

quent

SEC. 55. The Treasurer shall give notice of the sale of real Notice of property by publication thereof once a week for three consecutive for delinweeks, commencing the first week in August preceding the sale, in taxes. a newspaper in his county, if there be one, and if there be no paper published in his county, shall give notice by a written or printed notice posted on the door of the court house or building in which the courts are commonly held, or the usual place of meeting of the County Commissioners, for three weeks previous to the sale, such notice shall contain a notification that all lands, on which the taxes of the preceding year (naming it) remain unpaid, will be sold, and the time and place of the sale, and said notice must contain a list of the lands to be sold, and the amount of taxes due. The Treasurer shall add to each description of land so advertised the sum of twenty cents for each description, other than town lot, and for each town lot the sum of ten cents, to defray the expenses of advertising, which amount shall be paid by the County Treasurer at the expiration of the sale, upon the affidavit of the publisher. SEC. 56. On the first Monday of September in each year, Time of between the hours of nine o'clock A. M., and four o'clock P. M., Treasurer is directed to offer at public sale, at the court house, or place of holding courts in his county, or at the Treasurer's office, where by law the taxes are made payable, all lands on which the taxes levied for the previous year still remain unpaid, and he may adjourn the sale from day to day until all the lands and lots or blocks have been offered.

the

Fees for advertising

sale.

tions as to

SEC. 57. The person who offers to pay the amount due on the Regulasmallest governmental subdivision of land for the smallest portion sale. of the same, is to be considered the highest bidder, and when such a portion constitutes a half, or more, of the parcel, it is to be taken from the east side thereof, dividing it by a line running north and Land, how south, except that town lots are to be divided, in such case, legth- divided. wise by a parallel with the proper lines of the lots. If the portion taken be less than one-half of the parcel, it is to be taken from the south-east corner, in a square form, as nearly as the form of the land will conveniently permit. The preceding provisions of this section are subject to the following qualifications: The homestead is liable to be sold for no tax save that which is due upon itself

Y

exclusively, and the above directions concerning the division of a tract of land, shall be modified so as to meet this requirement; and to that end, the quantity of land bid may be obtained by drawing the division line in any direction or form, so as to avoid the homestead, and when the homestead constitutes a part of the tract or Homestead parcel sold, and is not yet ascertained, the court may, in the action tained. hereafter authorized, at the suggestion of either party, cause proceedings to be had similar to that required in relation to mechanics' liens, for the ascertainment of the homestead; and in all other cases of such sales, it may take the requisite order and proceedings to ascertain the land sold, and to set it apart from the homestead.

how ascer

In case

bidder fails

tax, treas

urer may sell again.

SEC. 58. Should any person so bidding fail to pay the amount to pay the due, the Treasurer may again offer the land for sale if the sale has not closed, he may again advertise it specially and by description, by one written or printed notice, posted for two weeks on the door of the court house, or place where courts are usually held, after which it may be sold at public sale; or the Treasurer may recover the amount bid, by civil action brought in the name of the county in which the sale was held.

When re

turn of sale shall be filed with

county clerk.

Form of treasurer's return.

Certificate of purchase

SEC. 59. On or before the first Monday of October following the sale of real property, the Treasurer is required to file in the office of the County Clerk of his county a return of his sale of lands (retaining a copy in his office), showing the lands sold, the names of the purchasers and the sums paid by them, and also a copy of the notice of the sale, with a certificate of the advertisement, verified by an affidavit; and such certificate shall be evidence of the regularity of the proceedings.

SEC. 60. The descriptions of real estate in such returns shall be entered in the same numerical order as required in the tax list, and such return shall be, as nearly as may be, in the following form, to wit:

SEC. 61. The purchaser of any tract of land sold by the County Treasurer for taxes, will be entitled to a certificate in writing, describing the land so purchased, the sum paid and the time when the purchaser will be entitled to a deed, which certificate shall be assignable; such certificate shall be signed by the Treasurer, in his official capacity, and shall be presumptive evidence of the regularity Purchaser of all prior proceedings. The purchaser acquires the lien of the the tax tax on the land, and if he subsequently pays any taxes levied on

acquires

lien.