Of the Sale of Lands for Taxes, and the Conveyance and Redemption thereof. TITLE V. CHAPTER 20. sale, and when SEC. 69. All lands returned to the auditor general as provided by What lands to be law, upon which the taxes, interest and charges shall not be paid with- subject to rein one year next after the return thereof, or be charged back to the demption and proper county, shall be subject to sale and redemption as hereinafter to be sold. provided, and shall be sold in the same county from which they were 1844, p. 139, § 5. returned, or in which the lands were situated at the time such taxes were assessed. SEC. 70. The auditor general shall make out a separate statement Statement to be of all such lands as the taxes shall remain due upon at the expiration of made by auditor one year from the return thereof, in each of the respective counties; general. specifying the amount of taxes due on each parcel, the interest thereon to the first Monday of October thereafter, together with the costs of advertising, postages, expense of sale and returns thereof and conveyances, calculated upon each description by dividing such charges by the whole number of descriptions. When and where SEC. 71. The auditor general shall cause each of such statements to be published in the county in which the lands therein described are statement to be situate, for eight weeks successively next previous to the first Monday published. of October in each year, in one newspaper printed and published in such county, if there be one which shall have been established therein six months prior to the first day of April, and in case there is no such newspaper printed and published in the county, such statement shall be printed and published in an adjoining county, if there be such newspaper established therein for the period aforesaid; but if there is no such newspaper printed or published in the same or any adjoin- 1844, p. 161, § 8. ing county, such statement shall be printed and published in the state paper. SEC. 72. The newspapers in which such statements are to be pub- When paper to lished, shall be designated by the auditor general on or before the first be designed by auditor general. day of April in each and every year, and not afterwards, unless the proprietor of any paper so designated shall neglect or refuse to print and publish such statement, or unless from some other cause it shall become impracticable, in which case the auditor general shall designate some other paper for that purpose, before the time limited for com- 1844, p. 161, § 8. mencing the publication. SEC. 73. The cost of printing and publishing such statements, shall not exceed thirty cents for each description of land so advertised, and no printer shall be paid for publishing any such statement, who shall not forward to the auditor general, within twenty days after the last publication thereof, an affidavit made by some person to whom the facts are known, stating such publication, and also that he has transmitted to each county treasurer by mail, copies of the two first numbers of his paper containing such statement, immediately after their publication. Cost of printing 1844, p. 161, § 8-9. statement. SEC. 74. The auditor general shall annex to, and cause to be pub- Notice to be lished with each of said statements, a notice that so much of each published with tract or parcel of land described in said statement as will be necessary for that purpose, will be sold by the county treasurer on the first Monday of October next thereafter, at such public and convenient place at the seat of justice of the county as the county treasurer may select, for the payment of the taxes, interest and charges thereon. TITLE V. CHAPTER 20. List to be trans. mitted by auditor general to county treasurer &c. Sale how made. SEC. 75. As soon after the first Monday of September as shall be practicable, the auditor general shall prepare and transmit, to the several county treasurers, lists of all lands described in the respective statements, on which the taxes, interest and charges shall have been paid; which lands, together with all the lands whereon the taxes, interest and charges shall have been paid to the county treasurer before the sale, shall be struck from the statement of lands advertised to be sold by the respective county treasurers, and shall be withheld from sale. SEC. 76. On the day designated in the notice of sale, the several county treasurers, under the direction of the auditor general, shall commence the sale of those lands on which the taxes shall not have been paid as aforesaid, and shall continue the same from day to day 1844, p. 162. § 11. (Sundays excepted) until so much of each parcel thereof shall be sold as shall be sufficient to pay the taxes, interest and charges thereon. Ib. Payment of bids, &c. SEC. 77. In case less than the whole of any parcel described in the statements aforesaid, shall be sold for the taxes, interest and charges thereon, the portion thereof sold shall be taken from the north side, or north end of such parcel, and shall be bounded on the south by a line running parallel with the northerly line thereof, unless the same be an irregular fraction, in which case the portion thereof so sold shall be bounded on the south by a line running due east and west. SEC. 78. The county treasurers may, in their discretion, require when to be made immediate payment of every person to whom any parcel of such land shall be struck off, and in all cases where payment is not made in twenty-four hours, he may declare the bid canceled, and at his discretion sell the lands again; and any person so neglecting or refusing to pay any bid made by him, shall not be entitled after such neglect, to have any bid made by him received by the treasurer during such Funds receivable at sales. Notice of amount sale. SEC. 79. The several county treasurers shall receive on such sales, such funds only as shall, at the time, be receivable by law at the state treasury on account of the general and delinquent tax funds; and so much as may be necessary to pay for printing, and charges of sales, shall be paid in specie or its equivalent. SEC. 80. The state treasurer shall notify the county treasurers what to be paid in spe- amount must be paid in specie or its equivalent; and the remittance cie, state treasu- of all moneys received at tax sales shall be made as directed by the state treasurer, and the expenses of advertising and sale shall be paid therefrom on the auditor general's warrant, and the remainder shall be placed to the credit of the general fund as received. rer to direct remittauces, &c. Certificate of sale, &c. Deed to purcha Ber. SEC. 81. At the sale aforesaid, the respective county treasurers shall give to the purchasers, on the payment of their bids, a certificate in writing, describing the lands purchased, and the amount paid therefor; and shall endorse thereon the kind of funds received; and such certificate shall be regularly numbered, and a copy of each forwarded by the county treasurers to the auditor general, in such manner as he shall direct. SEC. 82. On the presentation of such certificate of sale to the auditor general, after the expiration of the time provided by law for the redemption of lands sold as aforesaid, he shall execute to the purchaser, his heirs and assigns, a deed of the land therein described, unless he shall have discovered that the same was improperly sold, which deed shall be prima facia evidence of the regularity of all the pro ceedings from the valuation of the land by the assessors, to the date of the deed inclusive; but such lands shall be subject to all unpaid taxes properly chargeable thereon. TITLE V. CHAPTER 20. Sec. 83. Any person claiming any of the lands sold as aforesaid, or How lands may any interest therein, may at any time within one year next succeed- be redeemed. ing the sale, redeem any parcel of said lands, or any part or interest in the same, by paying into the state treasury the amount for which such parcel was sold, or such proportion thereof as the part or interest redeemed shall amount to, with interest thereon at the rate of twenty-five per cent. per annum; of which interest twenty per cent. shall 1835, p. 79, § 2. be paid by the state treasurer to the purchaser, and five per cent. shall belong to the state, and be passed to the credit of the general fund. Sec. 84. When any such land shall be redeemed as provided in the Interest, how preceding section, the interest shall in all cases be computed from the computed. day of sale, up to the end of the current quarter of the year limited for such redemption. 1845, p. 79, § 2 sale, and when SEC. 85. If any parcel of land cannot be sold to any person for the When lands to taxes, interest and charges, such parcel shall be passed over for the be re-offered for time being, and shall, on the succeeding day, or before the close of bid in for the the sale, be re-offered; and if, on such second offer, or during such sales, the same cannot be sold for the amount aforesaid, the county treasurer shall bid off the same for the state. state. SEC. 86. All lands bid off for the state as provided in the last prece- Lands bid off for ding section, shall continue liable to be taxed, in the same manner as state liable to if they were not the property of the state, and such taxes shall be a charge upon such lands. taxation. ity. S.c. 87. If the auditor general shall discover before the sale, or Proceedings in before the conveyance of any lands as aforesaid, that on account of case of irregularirregular assessments, or for any other cause, any of such lands ought not to be sold or conveyed, he shall forbear to cause the same to be sold, or withhold a conveyance, after sale, as the case may be; and in such case, if a sale has been made, he shall, on demand, cause the money paid therefor to be refunded. refunded to be Sec. 88. If such errors originated with the county or township of When amount ficers, the amount so refunded shall be charged against the county charged against from which the tax was returned, and the supervisors of such county county. shall cause the same to be refunded to the state treasury. be invalid after conveyance, amount paid to be refunded, &c. Szc. 89. If, after the conveyance of any land sold for taxes, the If sale found to auditor general shall discover that the sale was invalid, he shall, on demand, cause the money paid therefor to be refunded, with seven per cent. interest; and in all such cases, when the auditor general, deeming a title invalid, shall have offered to the purchaser his money and interest upon a delivery and cancelment of the deed, and the purcha-, ser shall have refused to receive the money and cancel the deed, such purchaser shall never be entitled to receive any more than the purchase money and seven per cent. interest thereon to the day of such offer and refusal. funded by coun ty-state not to Sec. 90. Such money, when paid by the state treasurer, shall be Money to be rerefunded to the state treasury by the proper county, and in action any of ejectment brought by the owner to recover such lands, the state be liable for shall not be liable to costs. costs. Sec. 91. The auditor general shall state the accounts of the several Accounts of county treasurers, on the first day of July in each year, allowing to the county treasurer several counties ten per cent. interest on such portion of the taxes un- auditor general to be stated by TITLE V. CHAPTER 20. When tax rejec sors to correct] errors, &c. paid on the first day of February in the same year, as shall belong to them for township and county purposes, and shall transmit a copy thereof by mail, or otherwise, to the county clerk, who shall lay the same before the board of supervisors at their first meeting after the receipt of the same. Of Rejections and Re-assessments. SEC. 92. Whenever the county treasurer shall be notified by the auted, &c., supervi ditor general, or shall otherwise become satisfied that any tax has been paid to the township treasurer, or that there was a double assessment upon any lands, or that any parcel is so erroneously or defectively described that it cannot be sold, he shall deliver to the board of supervisors an accurate statement thereof, and the said board shall cause the same to be re-assessed upon the same land in the next year's tax, or raise the amount upon the proper township, or otherwise correct such errors as they shall consider just. How rejected charged back. SEC. 93. The auditor general is authorized and required, in all cataxes, &c., to be ses where taxes upon lands returned delinqueut to his office, shall be rejected for any cause, or having been credited, shall be charged back on the books of his office, to charge the same over to the county from which such taxes were returned, unless the lands upon which the same were assessed shall have been set off to some other county, or attached to some other county for judicial puposes, and in case such lands shall have been so set off or attached, they shall be charged to the county to which they may belong at the time of such rejection. Supervisors to furnish list of lands detached SEC. 94. It shall be the duty of the board of supervisors to furnish to the auditor general a list of all taxes which shall have been rejectfrom county on ed or charged back to their county by him, upon lands which shall which taxes are have been detached from such county subsequent to the time when charged back. such taxes were assessed; and the auditor general shall thereupon credit to such county the amount which he may have so charged back, and charge the same to the county in which such lands may be then situated, provided such taxes shall not have been previously paid or re-assessed. Auditor general to forward to county treasurer lands, &c. SEC. 95. The auditor general, immediately after ascertaining the amount of taxes, interest and charges, due upon any lands which a description of have been or may hereafter be rejected or charged back as hereinbefore provided, shall forward to the treasurer of the county in which such lands shall then be situated, or to which they may be attached, a description of such lands, together with a statement of the amount of taxes, interest and charges thereon, and specifying for what year or years such taxes were originally assessed. County treasurer to lay statement before sors. SEC. 96. The county treasurer receiving such statement shall lay the same before the board of supervisors at their next sesson theafter, board of supervi- and if sach taxes shall have been rejected or charged back by the auditor general for any informality not affecting the legality of the assessment, the board of supervisors shall cause the same to be reassessed upon the same land, and collected with the taxes of the then current year, and in the same manner. Proceedings when taxes can not be re-assess SEC. 97. If such taxes cannot be properly re-assessed upon the same lands, the board of supervisors shall cause the same or any part ed on some lands. thereof, to be re-assessed upon the taxable property of the proper township, as may appear equitable. SEC. 98. Whenever the auditor general shall have rejected any LANDS BID IN FOR THE STATE. 117 TITLE V. CHAPTER 20. state, county, or township tax, for the reason that the amount assessed for any such purpose exceeds the limitation established by law, the county treasurer of the county in which the lands so assessed shall be Proceedings situated, shall make out and present to the board of supervisors ceeds limit fixed thereof at their next session, a list of the lands, with the taxes assess- by law. ed, and the interest accrued thereon. when tax ex SEC. 99. The board of supervisors shall cause so much of said n. taxes as shall remain unpaid, and as shall not exceed the limit fixed by law, for the year in which they were originally assessed, to be reassessed upon the same lands, if they can legally do so, and collected with, and in the same manner as the taxes for the year in which the same shall be re-assessed as aforesaid. SEC. 100. If any such taxes cannot be properly re-assessed upon the same lands, the board of supervisors shall cause the same, or any part thereof, under the limitations aforesaid, to be assessed upon the taxable property of the proper township, as may appear equitable. Of Lands bid in for the State at Tax Sales. pro Ib. be sold, but inter 1845, p. 79. SEC. 101. No land bid in for the state at the sales of lands for Lands bid in for taxes, agreeably to the provisions of this chapter, shall be offered for the state, not to sale for any year's tax levied subsequent to that for which it was so est to be charged bid in, until it shall have been redeemed, or sold as hereinafter vided; but upon the amount of taxes due at the time when it would have been so offered had it not been previously bid in for the state, interest shall be charged at the rate of twenty-five per cent. a year to the time of redemption or sale as provided in this chapter. SEC. 102. Any person may redeem any lands, or any part or inter- Redemption of est which shall be clearly defined in any lands, heretofore bid in, or that may hereafter be bid in for the state, at any time before the same shall be sold, as hereinafter directed, by paying into the state treasury, on the certificate of the auditor general, the amount of taxes for which the same were so bid in, with interest thereon, at the rate of twenty-five per cent. from the day of sale to the day of redemption, together with all taxes, interest and charges that shall remain unpaid on said lands in the office of the auditor general at the time of such application, and not otherwise. lands bid in for state. in for the state, ed by auditor general. SEC. 103. The auditor general shall furnish to each of the county List of lands bid treasurers, on or before the first day of August in each and every &c.,'to be furnishyear, a full and accurate statement of all lands in his county that may have been bid in for the state, on which the time of redemption would have expired, had the same been sold to individuals, and which shall remain unredeemed until the first day June next previous to said first day of August. SEC. 104. Such list shall exhibit the aggregate amount of all sums Contents of liets due to the state on each description of land for redemption from sale, including interest thereon, and all taxes which shall have remained in the office of the auditor general unpaid on the said first day of June, with interest and charges thereon, which interest shall be computed to the first Monday of October in the same year. SEC. 105. The auditor general shall cause such statement to be pub- statement and lished for six weeks successively, next previous to the first Monday rotice of sale to le published. of October, in the manner provided by law for the publication of lands delinquent for taxes, and shall cause to be published therewith á notice that the lands described in such statement will be sold at pub |