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Session Laws, 1890
Volume 396, Page 138   View pdf image (33K)
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116 A. All taxes shall be due on the first day of July next

succeeding their levy, and shall bear interest from that date, in

addition to which interest if they shall remain unpaid after the

first day of November there shall be added thereto and become

due and payable therewith a penalty of one-half of one per cent.

each month they shall remain unpaid until a sale for default of

such payment shall have been made and finally ratified by the


court; if any tax shall remain unpaid after the first day of

December next following the levy thereof, the treasurer shall

thereupon levy on sufficient personal property of the person in

default, and after giving notice as required in case of sale of

personal property upon execution, shall sell at public auction

enough to satisfy and pay the costs and expenses of such sale,

including his fees and the tax, interest and penalties.

116 B. On the second Monday in January of each year the treas-

urer shall make up and publish weekly for six consecutive weeks

a list of all taxes in default and not collected by him from per-

sonal property as by law provided, which list shall contain the

name or names of the person or persons assessed, a brief descrip-

tion of the property by district of location, its descriptive name

of identification, the liber and page of the county land records

wherein is recorded conveyance thereof to the person or persons

assessed, and the amount of the tax assessed and in default, with

To publish

the interest and penalties accrued and to accrue thereon to day

of sale as hereinafter provided, to which list shall be appended

a notice that if such tax or taxes be not sooner paid together

with the interest, penalties and pro rata cost of all such adver-

tising before the first Monday of March then next; he will, in

conformity with this law, at his office on that day at ten o'clock,

a. m., proceed to offer each and every the said parcels of lauds

and premises for sale to the highest bidder for cash, beginning

with the first parcel of said list and so in order, continuing from

day to day from ten o'clock, a. m., to three o'clock, p. m., Sun-

days excepted, until all shall have been offered for sale.

116 C. On said first Monday of March the said treasurer shall

To sell

proceed to sell any and all pieces of such property on which the

taxes etc., aforesaid shall not then have been paid and shall con-

tinue such sale each secular day until every parcel shall have

been so offered.

116 D. Upon payment of the purchase money immediately upon
the conclusion of the sale the treasurer shall execute and deliver

to the purchaser a certificate of sale upon presentation and sur-

render of which he or the assignee and lawful holder of such

certificate shall receive from said treasurer in case such sale be

not ratified by the court as hereinafter provided immediate return

of his purchase money with interest thereon, or in case such sale

shall be so ratified and the property shall not be redeemed by the

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Session Laws, 1890
Volume 396, Page 138   View pdf image (33K)
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