day and year of sale, the amount for which the real estate was sold, a full description of the property and the name of the purchaser or assignee, and when attested by the county auditor shall be prima facie evidence of the facts recited therein.

The county auditor shall make and keep on file in Record of his office a record of all deeds issued and shall collect deeds. one dollar for all deeds issued and pay the same into the county treasury.

to tax sales for special assess

Sec. 124. The provisions of this act shall apply to Act applicable tax sales for special assessments in cities, and sales and records thereof, and the redemption and conveyance of ments. property so sold, shall be made in accordance with the provisions of this act, and the city treasurer shall keep such records on file in his office.

personal

Sec. 125. The treasurer may collect the taxes de- Delinquent linquent on personal property, except when the real property tax. estate is liable therefor, by seizure and sale of any personal property owned by the delinquent.

property for

Sec. 126. The sale must be at public auction, and Sale of personal of a sufficient amount of property to pay the taxes, per- taxes. centage and costs, and when practicable must be made in the precinct where seized.

publication.

Sec. 127. The sale must be made after one week's Notice by notice of the time and place thereof, given by publication in a newspaper in the county, or by posting in three public places.

of personal

Sec. 128. For seizing or selling personal property, Fees for sale the treasurer may charge in each case the sum of three property. dollars, for the use of the county, and reasonable expenses for necessary travel, seizing, handling, keeping or caring for any property so seized or sold.

with bill of sale

Sec. 129. On payment of the price bid for any Title passes personal property sold, the delivery thereof with a of personal bill of sale, vests the title thereto in the purchaser.

property.

taxes, etc., dis

Sec. 130. All excess over the taxes, and costs of Excess over the the proceeds of any such sale, must be returned to the posal of. owner of the property sold, and until claimed must be deposited in the county treasury, subject to the order of the owner, heirs, or assigns.

Sec. 131. The unsold portion of any property may Unsold propbe left at the place of sale at the risk of the owner. place of sale.

erty left at

delinquent list

Sec. 132. The county treasurer must annually, Comparison of on the third Monday of February, attend at the office with assessment of the county auditor with the delinquent list, and the book. county auditor must then carefully compare the list

Treasurer to

make oath that

been credited,

with the assessments of persons and property not marked "paid" on the assessment book, and when the taxes have been paid, he must note the fact in the appropriate column in the assessment book.

Sec. 133. The county auditor must then administer to the county treasurer an oath to be written and taxes paid have subscribed in the delinquent list, that every person and all property assessed in the delinquent list on which taxes have been paid, has been credited in the list with such payment.

Final settlement with treasurer.

Treasurer to

Sec. 134. The county auditor must then foot up the amount of taxes remaining unpaid, and credit the treasurer with the amount, and have a final settlement with him and the delinquent list must remain in the county auditor's office.

Sec. 135. At the time mentioned in section 132 the treasurer must make an affidavit, endorsed on the list, make affidavit that the taxes not marked "paid" have not been paid, and that he has not been able to discover any property belonging to, or in possession of, the persons liable to pay the sum whereof to collect them.

of uncollectible taxes.

Sec. 136. Interest at the rate of one per cent. Interest on de- per month must be collected on such delinquent taxes from the time they were first delinquent until paid.

linquent taxes.

Refunding

illegally collected tax.

Sec. 137. Any taxes, interest and costs paid more than once or erroneously or illegally collected, may by erroneously or order of the board of county commissioners, be refunded by the county treasurer, and the State's portion of such taxes, interest and costs, must be refunded to the county, and the State Auditor must draw his warrant therefor, in favor of the county.

Sec. 138. When the treasurer discovers that any Tax collectible property has been assessed more than once for the same year, he must collect only the tax justly due and make a return of the facts, under affidavit, to the county auditor.

only once on property assessed more than once.

irregular assess

Sec. 139. If the treasurer discovers before the On discovery of sale that on account of any irregular assessment, or of ment, property any other assessment any land ought not to be sold, not to be sold. he must not offer that land for sale; and the board of county commissioners must cause the assessor to enter the uncollected taxes upon the assessment book of the next succeeding year, to be collected as other taxes are collected thereon.

owner does not

sale.

Sec. 140. When land is sold for taxes, correctly Misnomer of imposed, as the property of a particular person, no invalidate tax misnomer of the owner, or supposed owner, or other mistake relating to the ownership thereof, affects the sale, or renders it void or voidable.

personal prop

Sec. 141. If any person removes from one county Collection of to another, after being assessed on personal property erty tax on rethe treasurer of the county in which he was assessed moval of owner may sue for and collect the same in the name of the county where the assessment was made.

from county.

Sec. 142. On the trial, a certified copy of the as- same. sessment signed by the county auditor of the county where the same was made, with the affidavit of the treasurer thereto attached, that the tax has not been paid, describing it as on the assessment book, or delinquent list, is prima facie evidence that such tax and the interest are due, and entitles him to judgment, unless the defendant proves that the tax was paid.

Sec. 143. The treasurer and the county auditor same. must allow the expenses of collecting such tax, and permit a deduction thereof from the amount collected, if they do not exceed one-third of the amount of the tax collected.

void for excess

date tax sale,

files protest.

Sec. 144. Whenever property is advertised for Assessment sale for the non-payment of delinquent taxes, and the does not invaliassessment is valid in part, and void for excess, the sale except owner must not for that cause be deemed invalid, nor any grant subsequently made thereunder be held to be insufficient to pass a title to the grantee unless the owner of the property, or his agent, not less than six days before the time at which the property is advertised to be sold, delivers to the treasurer a protest in writing signed by the owner or agent, specifying the portion of the tax which he claims to be invalid, and the ground upon which such claim is based.

for tax, after

Sec. 145. In case any owner of property adver- Sale of property tised to be sold for delinquent taxes, at least six days owner protests. before the time advertised for the sale to take place, delivers to the county treasurer his protest in writing against such sale, signed by himself or his agent, claiming that the assessment is void, in whole or in part, and if in part only, for what portion, and in either specifying the ground upon which such claim is founded, it is the duty of the treasurer either:

1. To sell the property assessed for the whole

Assessment continued on property purchased by county at tax sale.

Sale of unredeemed lands

amount appearing upon the duplicate assessment book:

or

2. Withdraw the property from sale, and report the case to the board of county commissioners for its directions in the premises; and in such case the board may either direct the foreclosure of the lien of such tax by action, which proceeding is hereby authorized to be had, or direct the treasurer to proceed with the sale.

Sec. 146. In case property assessed for taxes is purchased by the county, pursuant to the provisions of this act, it must be assessed the next year for taxes in the same manner as if it had not been so purchased. But it must not be exposed for sale and the sale thereof. under such assessment, must be adjourned until the time of redemption, under the previous sale, shall have expired.

Sec. 147. In case an assessment is made under the provisions of the next preceding section, and the lands held by county, are not redeemed from a previous sale, had under secon subsequent tion 120 of this act as provided by law, no sale must be had under the assessment authorized by the next preceding section unless directed by the board.

assessment.

Redemption

from subse

Sec. 148. In case property is sold to the county as purchaser, pursuant to section 120 of this act, and is quent tax sale. subsequently assessed pursuant to section 146 of this act, no person must be permitted to redeem from such sale, except upon payment also of the amount of such subsequent assessment, fees and interest.

of property purchased by

county on tax

sale.

Sec. 149. Whenever property sold to the county, Distribution of pursuant to the provisions of this act is redeemed as on redemption herein provided, the moneys received on account of such redemption must be distributed as follows: The original tax and twenty per cent. paid in redemption must be apportioned between the State and county in the same proportion that the State tax bears to the county tax, and the balance must be paid to the county. The county treasurer must keep an accurate account of all the money paid in redemption of property sold to the county, and must on the first Monday of June in each year make a detailed report, verified by his affidavit, of each account, year for year, to the State Auditor, in such form as the State Auditor may desire. of property sold Whenever the county receives from the county treas

Report of redemption money.

Grant to county

for taxes, no

charge for

recording.

urer any grant of property so sold for taxes, the same shall be recorded, at the request of the county treas

urer, free of charge by the county recorder, and shall be immediately reported by the county treasurer to the board of county commissioners.

deemed prop

Sec. 150. Whenever the county has become the sale of unrepurchaser of any real estate sold for delinquent taxes erty purchased and the same has not been redeemed by the person en- by county. titled so to do, and the time for such redemption has expired, the board of county commissioners may, at any time by an order duly made and entered upon the minutes of its proceedings sell the same at public auction, and the chairman of the board is authorized to execute a deed therefor vesting in the purchaser all the title of the State and the county to the real estate so sold. The money arising from such sale must be paid into the county treasury, and the treasurer must settle for money so received as for other State and county money; Provided, That the board of county county may commissioners may at any time after the period of re- permit redempdemption has expired, permit the original owner to re- after time has deem from any sale where the property has been sold to the county, but in no case for a sum less than the taxes, interest and costs.

tion of property

expired.

sonal property

Sec. 151. At the time of making the assessment, Seizure of peror at any time thereafter, the assessor may collect the for taxes. taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed in case he has cause to believe that the owner of such personal property is likely to avoid payment of the tax by disposing of the property or by removal thereof from the county, unless such person give security to pay the same when due. The provisions of sections 126 to 131 inclusive, apply to such seizure and sale.

property seized.

Sec. 152. The assessor shall be governed, as to ate of taxon the amount of taxes to be by him collected on such personal property by the State and county rate of the previous year.

cess tax col

Sec. 153. When the rate is fixed for the year in Refund of exwhich such collection is made, then, if the sum in ex- lected. cess of the rate has been collected, such excess shall not be apportioned to the State, but the whole thereof shall remain in the county treasury and must be repaid by the county treasurer to the person from whom the collection was made or to his assignee, on demand therefor.

Sec. 154. If a sum less than the rate fixed has

Collecting deficiency in tax