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Section 225. Certain Official Neglect to Affect Sale.

(Section 7420, Revised Laws of Oklahoma 1910.)

(357) The sale of lands, town or city lots or any other real property shall not be invalid on account of such real property having been listed or charged in any other name than that of the rightful owner; nor shall any such sale be invalid nor the conveyance for the real property so sold be voidable by reason of neglect or failure of the treasurer or any other officer to collect the tax for which it was sold by distraint and sale of personal property.

History. L. 1909, p. 616.

Section 226. Certificate Cancelled When Deed Delivered.

(Section 7421, Revised Laws of Oklahoma 1910.)

(358) When deeds are delivered for real property sold for taxes, the certificate therefor must be cancelled and filed away by the county clerk; and in case of the loss of any certificate, on being satisfied thereof by the proof and bond being given to the State of Oklahoma in a sum equal to the value of the property conveyed, as in cases of lost notes or other commercial paper, the county treasurer may execute and deliver the proper conveyance and file such proof and bond with the county clerk.

History. L. 1909, p. 616

Section 227. Conditions Precedent to Action to Restrain Tax Collection.

(Section 7422, Revised Laws of Oklahoma 1910.)

(359) Whenever any action or proceeding shall be commenced and maintained before any court or judge to prevent or to restrain the collection of any tax or part thereof or to recover any such tax previously paid, or to recover the possession or title of any property, real or personal, sold for taxes, or to invalidate any deed or grant thereof for taxes or to restrain, prevent, recover or delay any payment of taxes, the true and just amount of taxes due upon such property or by such person, if in dispute, must be ascertained and paid before the judgment prayed for, and if not in dispute, must be paid in accordance with the provisions of this chapter.

History. L. 1909, p. 616.

CHAPTER XI.

DUTIES OF OFFICERS AND PROPERTY OWNERS.

Section 228. County treasurer to pay over state funds,

when.

Section 229. Penalty for county treasurer's failure to settle with state treasurer.

Section 230. Auditor to procure list of land becoming taxable.

Section 231.

Section 232.

Section 233.

Section 234.

Section 235.

Warrant book.

Penalty for issuing fraudulent receipt.
Officer derelict in duty forfeits pay.
Treasurer's receipt for money.

Action against treasurer failing to make set-
tlement.

Section 236. Same-suspension during action.

Section 237. Additional security required of treasurer,

when.

Section 238. Failure to give additional bond vacates office.

Section 239.

Section 240.

Section 241.

Section 242.

Section 243.

Section 244.

Section 245.

Section 246.

Section 247.

Section 248.

Section 249.

Section 250.

Section 251.

Section 252.

Purchase of county warrants by officer.

Treasurer credited with warrant interest,
when.

Annual detailed exhibit-publication.
Embezzlement.

County treasurer to account quarterly.

Alias warrants to collect personal taxes,
when.

Transfer of real property-who pays taxes.
Duty in the payment of taxes.

Duty of clerk upon receiving duplicate tax
receipt.

Numbering tax receipts.

Treasurer's entry when taxes paid.
Treasurer's cash book.

Treasurer's receipts.

Clerk to keep duplicate of treasurer's cash book.

Section 253. Correction of errors on tax books.

Section 228. County Treasurer to Pay Over State Funds,

When.

(Section 7423, Revised Laws of Oklahoma 1910.)

(360) That section 7423, Revised Laws 1910, be and the same is hereby amended to read as follows:

County Treasurer to Pay Into

State Treasury.

Section 7423. The treasurers of the several counties shall pay into the State Treasury all funds in their hands belonging thereto on or before the second Monday of each and every month of the year.

Penalty for Failure to Pay.

(361) Any treasurer who shall fail, neglect or refuse to comply with the requirements of section 7423 shall forfeit and pay to the use of the State of Oklahoma the sum of twenty-five dollars ($25.00) per day for each and every day that he shall so neglect, fail or refuse to comply with the requirements of said section, and in addition to such penalty shall forfeit and be removed from office.

Duty of State Treasurer to Enforce Act.

(362) It shall be the duty of the State Treasurer and he is hereby empowered to institute in the name of the State the necessary suits, actions and proceedings to enforce the provisions of this act, and in the event of the neglect, failure or refusal of the State Treasurer to bring such suits, actions and proceedings, then the same may be instituted and maintained on the relation of any citizen of the State.

History. S. L. 1915, Chap. 72, Secs. 1, 2 and 3, p. 96; effective March 4, 1915.

Section 229. Penalty for County Treasurer's Failure to Settle With State Treasurer.

(Section 7424, Revised Laws of Oklahoma 1910.)

(363) If the county treasurer shall wilfully and negligently fail to settle with the state treasurer at the time and in the manner above described, he shall forfeit to the use of the State the sum of five hundred dollars, which sum may be recovered from him or his sureties upon suit brought by the state treasurer in any court in

this State having jurisdiction; or in case of failure of the state treasurer to bring such suit, then any citizen of the State may bring the same."

History. L. 1909, p. 617.

Section 230. Auditor to Procure List of Land Becoming Taxable.

(Section 7425, Revised Laws of Oklahoma 1910.)

(364) A list of lands becoming taxable for the first time in each county in the State shall be procured by the state auditor from the proper land offices, and a list of the land becoming so taxable in each of the several counties shall be forwarded by the auditor to the county clerk of each county on or before the 15th day of February of each year. Said list shall contain the name of the entryman and the date of the final proof and the county clerk shall enter said list in a book to be kept by him for that purpose, to be called the "Government Entry Book."

History. L. 1909, p. 617.

Section 231. Warrant Book.

(Section 7426, Revised Laws of Oklahoma 1910.)

(365) Each county treasurer is required to keep a book called the "Warrant Book," in which he shall enter every warrant by him paid, specifying the date upon which the same was paid and cancelled, from whom received, the payee or person in whose favor it was drawn, its number and date, the amount for which it was originally drawn, total number of indorsements or payments made thereon, the principal sum for which it was received, the interest allowed and the total amount paid thereon. Said warrant book shall be in form prescribed by the state examiner and inspector.

History. L. 1909, p. 617.

*The provisions of section 2, chapter 72, Session Laws of Oklahoma 1915, page 96 (see section 171) appear to provide a new remedy for the breach of the provisions of section 7423, Revised Laws 1910, or at least do not appear to add a penalty cumulative to the provisions of section 7424, Revised Laws of 1910. However, section 7424 is retained in this work for whatever value it may now still have.

Section 232. Penalty for Issuing Fraudulent Receipt.

(Section 7427, Revised Laws of Oklahoma 1910.)

(366) If any county treasurer in this State or his deputy, or any other person shall knowingly and wilfully make, issue, and deliver any tax receipt, or duplicate tax receipt, required by this chapter to be issued, by fraudulently making the tax receipt and its duplicate or the paper purporting to be its duplicate, different from each other, with the intent to defraud the State of Oklahoma or any county in said State or any person whomsoever, such treasurer or deputy treasurer or other person shall be deemed guilty of a felony, and on conviction thereof before any court of competent jurisdiction of this State, he shall be sentenced to imprisonment in the penitentiary for a time not less than one year nor more than five years, in the discretion of the court.

History. L. 1909, p. 618. Revision: "Other inserted preceding, and "shall" following, the word "person," to make the intended meaning clear; "for which he may be indicted by the grand jury," referring to felony, stricken as superfluous, and, if intended to mean that indictment is the sole means of prosecution, unconstitutional (Sec. 17, Art. 2, Const.).

Section 233. Officer Derelict in Duty Forfeits Pay.

(Section 7428, Revised Laws of Oklahoma 1910.)

(367) In case of a dereliction of any duty on the part of any officer or person required by law to perform any duty under the provisions of this chapter, in any county in the State, such person shall thereby forfeit all pay and allowance that would otherwise be due him, and the county commissioners in any such county on receiving satisfactory evidence of such dereliction or failure. to perform as required by law any duty enjoined by this chapter, shall refuse to pay such person or persons any sum whatever for such services.

History. L. 1909, p. 618.

Section 234. Treasurer's Receipt for Money.

(Section 7429, Revised Laws of Oklahoma 1910.)

(368) When any money shall be paid to the county treasurer, he shall make the proper duplicate receipts for the same as in case of payment of taxes, and shall give one of said receipts to the person paying said

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