« ForrigeFortsett »
Sec. 7. And be it further enacted, That the sheriff of each county shall be the collector thereof, and before he receives the duplicate above directed, he shall enter into bond, with at least two sufficient freehold securities, in double the amount of the tax by him so to be collected, payable to the auditor of public accounts, for the use of the state, conditioned for the due and faithful paying and accounting for all taxes that is made his duty to have collected; which bond shall be filed with the Clerk Of the court of common pleas; and if the sheriff of any county shall neglect or refuse to give such bond as aforesaid, on or before the first Monday of August, annually, a collector of the tax shall be appointed by the commissioners, or any two of them, who shall continue in office for One year, and such collector shall, before he enters upon the duties of his office, enter into bond as aforesaid.
Sec. 8. And be it furt/le, enacted, That the collectors of each county shall, from and after the first Monday of August, annually, collect and receive from every person, all taxes wherewith they may be chargeable upon his duplicate; and in case payment be not made by the first Monday of October next after such tax shall
make distress, etc.
Each collectOr to pay into the State trea Sury, annually, all taxes, et C.
have become due, it shall be the duty of the collector to proceed forthwith to distrain the goods or chattels of such delinquent or delinquents; and if the owner thereof shall not pay the taxes within ten days after such distress made, the collector shall sell the same, or so much thereof as will be sufficient to discharge said taxes and the charges of such distress and sale, and the overplus, if any, he shall return to the owners; but if goods or chattels cannot be found whereon to distrain, and the taxes so due shall not be paid by the first Monday of December next after the tax shall have become due, the collector is hereby required to charge all delinquents with a penalty of twenty-five per cent. on the tax of such delinquent or delinquents; and it shall be the duty of the collectors, within ten days thereafter, to make out and transmit to the auditor, a schedule from their duplicates, Of all the taxes which shall not have been paid by the time aforesaid; and the auditor, on receiving the said schedules, shall charge the collectors respectively, with the said penalty on the amount of all the taxes contained in their respective schedules.
Sec. 9. And be it further enacted, That it shall be the duty of each collector, by the third Tuesday of December, annually, to pay into the treasury of this state, the full amount of all taxes contained in his duplicate and not transmitted to the auditor in their schedules, of which payment, or such part thereof as may be made, the treasurer shall give his receipt, which receipt the collectors shall deliver to the auditor, upon the delivery whereof he shall give his receipt for the same to the collector, which shall be a voucher of the payment so made; and if any collector shall not have paid, or shall have not delivered the treasurer's receipt as aforesaid, the auditor is hereby required, within fifteen days, to make out an account of the sum due from each delinquent collector, and transmit said account to the clerk of the court of common pleas of the proper county, whose duty it shall be to issue a summons to the coroner, commanding him to notify the collector and his securities, to appear at the succeeding term of the court and show cause, if any, why judgment should not be rendered against him, at the suit of the auditor; and the court of common pleas are hereby required to enter judgment against such, collector and his securities, on the return of the said summons, the same having been served by leaving a copy thereof at the usual place of abode of such collector and his securities, for the amount of the account, by the auditor transmitted, and ten per centum damages on
t such sum, unless such collector or his securities . . . shall produce the auditor's receipt of the pay. ment of the account aforesaid, them, in such 1. case, the court shall dismiss the suit, upon the collector or his securities paying reasonable costs; and in case judgment shall be rendered, | the clerk shall issue execution thereon in due | form of law, directed to the coroner, returnable one in thirty days; and the coroner, when he shall have collected the amount of execution, or such part thereof as may be, he shall, within twenty days, pay the sum so collected into the treasury of this state, of which payment the treasurer w shall give his receipt, which receipt the coroner f : shall deliver to the auditor and take his receipt; and the payment so made shall be, by the audio tor, carried to the credit of such delinquent collector; and the coroner shall be allowed lawful fees and twelve cents for each mile's travel to the treasury from the seat of justice in his county, to be levied and collected by him from such delinquent collector or his securities.
Sec. 10. And be it further enacted, That if
- the proprietor or proprietors of any tract of | land charged with taxes, shall have neglected to i pay to the colleector, or the collector shall not have collected the same, by distress, on or be
fore the said first Monday of December, annually, after the tax shall have become due, and thereafter shall have neglected to pay the said tax so due, together with the penalty of twentyfive per cent. On or before the first Monday of April next after such tax shall have become due, then the collector, in such case, is hereby required to proceed and sell, at public sale, at the court house in his county, so much of each tract of land charged with taxes, as will satisfy the amount of the tax and penalty as aforesaid; and the collector, before any sale, shall advertise the time and place of such sale, thirty days, at the door of the court house, and also at five other public places in the county; and the collector shall deliver to the purchaser, a certificate of the quantity of land sold, describing therein the tract that was charged with the tax: which part so sold, shall be taken, as nearly as may be, in a square, and bound on One or other of the lines of the original survey, having regard to such lands, if any, as may have been sold out of said tract for taxes, and a designation of the part so sold, shall be made at the time of sale.
Sec. 11. And be it further enacted, That when any tract of land, or part thereof, shall