INDEX.

1844.

Chap.

Sec.

VALUATION AND ASSESSMENT, &c-

due be paid within 70 days after, to pro-

ceed by way of distress to collect, &c.

"

4

After proceeding had by preceding sec-

tion it taxes are not paid, collectors to levy

on personal or real property and sell after

twenty days notice, by advertisement in nt

least one newspaper, and also by notice at

the court house door, and in addition to

said notice at court house door, at two

other public places, he shall then proceed

to sell, retaining out of proceeds amount

of taxes, with interest, and costs, &c, re-

turning excess to owner.

"

5

In eases of sale of real estate, persons

owning the same prior to sale, may redeem

said estate by paying to purchaser within

twelve calendar months amount of pur-

chase money, with interest at the rate of

15 percent. from sale.

"

6

In case of sale of personal property, col-

lectors to deliver possession to purchasers,

if property not present and collector not

able to deliver, purchaser may obtain pos-

session by replevin, with damages, &c.

"

7

If real estate, if not redeemed, purchas-

er to recover possession if withheld by

ejectment, plaintiffs to recover upon pro-

ducing receipt of collector.

"

8

If any person shall resist, &c, collector

in discharge of his duties, collector to sum-

mon posse comitatus, each person to be

allowed 15 cents per day, and in case any

person summoned refuse, liable to a fine

of $5.

"

9

If any person strike a collector or any

individual serving as one of the posse, &c.

or any person to deter him from bidding,

or for having bid, party offending subject

to a fine of not less than $100 nor more

than $500, and imprisonment for not less

than two nor more than twelve months.

"

10

In case collector pay into treasury in

cash any sum now due, for taxes to be

levied for the State at or after the period

limited by law, and before he shall collect
47