cash book.

County clerk to SEC. 49. The county clerk is required to keep a duplikeep a duplicate of the treasurer's cate 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.

Errers in tax list or assessment roll to be corrected.

No demand of

SEC. 50. 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 or 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, will enter the same upon his assessment roll, and assess the value, and the treasurer will enter it upon the tax list, and collect the tax as in other cases.

SEC. 51. No demand of taxes shall be necessary, but it taxes necessary. shall be the duty of every person subject to taxation under this law, 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 taxes, until after the first day of January next succeeding the levying of the taxes, the treasurer is directed and required to collect the same by distress and sale; Provided, that in any case, any person having only personal property assessed and upon which the same are unpaid should, in the opinion of the treasurer, be about to move out of the county, it shall be the duty of the treasurer to collect such taxes at any time after the tax duplicate has been placed in his hands.

When taxes become delinquent

Penalty.

Taxes a perpetual lien on real property.

Goods distrain

kept and sold.

SEC. 52. On the first day of January of the year after which taxes shall have been assessed, all unpaid taxes shall become delinquent, and shall draw interest at the rate of ten per cent. per annum from the date of such delinquency. SEC. 53. Of all taxes which remain unpaid at the time the same becomes delinquent, there shall be added as a penalty, ten per cent. on the amount so remaining unpaid, which shall be added to the amount assessed and collected by the county treasurer.

SEC. 54. Taxes upon real property are hereby made a perpetual lien thereupon, against all persons and bodies corporate, except the United States and this Territory.

SEC. 55. When the treasurer distrains goods, he may ed for taxes; how 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 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.

If treasurer is resisted, he may

penalty for re

SEC. 56. If the treasurer be resisted or impeded in the execution of his office, he may require any suitable person call for aid-or persons, to aid him therein, and if any such person re-fusal. fuse 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.

SEC. 57. The treasurer shall continue to receive ment of all taxes after the first day of January upon above terms until collected by distress or sale.

pay- Taxes may be paid after 1st the January.

etc.

estate may

SEC. 58. Whenever in the collection of any district, Real for delin town, city, or local tax which may have been levied ac- quent city or ter. cording to law, and the collector is not able to make the tax, whenever, 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 territorial, 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.

SEC. 59. The treasurer shall give notice of the sale of Notice of sale of real property by publication thereof, once a week for three property for delinquent taxes. consecutive weeks, commencing the first week in August preceding the sale, in 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 ten cents

for advertising the same.

for each description, other than town lot, and for each Fees of printers town lot the sum of five 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.

Sale to take

place 1st Mon

SEC. 60. That on the first Monday of September in each day in September year, between the hours of nine o'clock, A. M., and four o'clock, P. M., the 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.

Regulations as to sale.

In case bidder fails to pay the tax, treasurer

etc.

SEC. 61. The person who offers to pay the amount due on any parcel of land for the smallest portion 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 south, except that town lots are to be divided, in such case, lengthwise 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 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 parcel sold, and is not yet ascertained, the court may in the action 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.

SEC. 62. Should any person so bidding fail to pay the amount due, the treasurer may again offer the land for may again sell, sale if the sale has not closed, and if it has 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.

return of sale

day in October.

SEC. 63. On or before the first Monday of October fol- Treasurer to file lowing the sale of real property, the treasurer is required with county to file in the office of the county clerk of his county a re- clerk by 1st Monturn 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. 64. The descriptions of real estate in such returns Form of treasushall be entered in the same numerical order as required rer's return. in the tax list, and such return shall be as nearly as may

be in the following form, to-wit: