TITLE V.

CHAPTER 20.

Warrant.

When taxes to be a lien on real estate.

Township treasurer to collect taxes.

Proceedings in

to pay.

time required by law, they shall be placed in another column, and the warrant for their collection shall specify particularly the several amounts and purposes for which said taxes are to be paid into the township and county treasuries respectively.

SEC. 35. To such assessment roll and tax list, a warrant under the hand of the supervisor shall be annexed, commanding such treasurer to collect from the several persons named in said roll, the several sums mentioned in the last column of such roll opposite their respective names, and to retain in his hands the amount receivable by law into the township treasury for the purposes therein specified, and to account for and pay over to the county treasurer the amounts therein specified for state and county purposes, on or before the first day of February then next; and the said warrant shall authorize the treasurer, in case any person named in the assessment roll shall neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattles of such person.

SEC. 36. The taxes assessed upon any real estate of any resident or non-resident, and all legal charges made thereon, shall be a lien on said real estate from the first day of November of the year in which such real estate was assessed.

Of the Collection and Return of Taxes.

SEC. 37. Every township treasurer, upon receiving the tax list and warrant, shall proceed to collect the taxes therein mentioned, and for that purpose shall call at least once on the person taxed, if a resident, or at the place of his usual residence in the township, and shall demand payment of the taxes charged to him on such list.

SEC. 38. In case any person shall refuse or neglect to pay the tax case of refusal imposed on him, the treasurer shall levy the same by distress and sale of the goods and chattels of such person, or of any goods and chattels in his possession, wherever the same may be found within his township; and no claim of property to be made thereto by any other person, shall be available to prevent a sale.

Notice of sale

Proceedings if

SEC. 39. The treasurer shall give public notice of the time and place of sale, and of the property to be sold, at least ten days previous to the sale, by advertisement to be posted up in three public places in the township where such sale shall be made; and the sale shall be by public auction.

SEC. 40. If the property so distrained cannot be sold for want of property not sold bidders, the treasurer shall return a statement of the fact, and if the tax be assessed upon real estate, such real estate shall be returued in the same manner as if the same were non-resident lands.

Surplus, how disposed of

SEC. 41. If the property distrained shall be sold for more than the amount of the tax and collection fees, the surplus shall be returned to the person in whose possession said property was when the distress was made, if no claim be made to such surplus by any other person in writing; but if any other person shall in writing claim such surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for whose tax the property was sold, the surplus shall be paid to such owner; but if such claim be denied by the person for whose tax the property was distrained, such surplus shall be deposited in the township treasury, until the rights of the parties shall be determined by law.

SEC. 42. In case any person upon whom any

tax may

be assessed

in any township for personal estate, shall have removed out of such township after the assessment, and before such tax ought by law to be collected, it shall be lawful for the treasurer of such township to levy and collect such tax of the goods and chattels of the person so assessed, in any township within the county to which such person shall have removed, or in which he shall reside.

In

TITLE V. CHAPTER 20.

case o. remo

val from township, property

may be taken in

any part of county.

divided share,&c

SEC. 43. Such township treasurer shall receive the tax, or any one When tax shall of the several taxes, on a part of any lot or parcel of land, or on any be received on undivided share or other interest therein, which the tax payer will part of lot or une clearly define; and if the tax on the remainder of such lot or parcel of land shall remain unpaid, the township treasurer shall enter a specification thereof in his return to the county treasurer; but if the part on which the tax is so paid shall be an undivided share, the person paying the same shall state to the treasurer the name of the owner of such share, that it may be excepted in case of the sale for the tax on the remainder, for which purpose the treasurer shall enter the name of such owner in his account of arrears of taxes.

by township

SEC. 44. The township treasurer shall retain in his hands the amount Moneys collected specified in his warrant to be paid into the township treasury, for the how disposed of purposes therein specified, and shall, within one week after the time treasurer. specified in his warrant for paying the money directed to be paid to the county treasurer, pay to such county treasurer the sum required in his warrant, either in delinquent taxes, or in funds then receivable by law.

SEC. 45. If any of the taxes mentioned in the tax list annexed to his Return of taxes warrant shall remain unpaid, and the township treasurer shall be una- not collected. ble to collect the same from the owner or occupant of the premises assessed, he shall make out a statement of the taxes so remaining unpaid and due, with a full and perfect description of such premises from his tax roll, and submit the same to the county treasurer.

tax roll, &c.

SEC. 46. The county treasurer shall immediately compare such Return to be statement with the tax roll in the hands of such township treasurer, compared with and if he finds it to be a true transcript from the same, he shall add to it a certificate showing that he has examined and compared such statement with the tax roll in the hands of such township treasurer, and found it correct; and shall file such statement, so certified, in his office.

credit for amount

SEC. 47. Upon making an affidavit to be annexed to such state- Affidavit of town. ment, before the county treasurer or his deputy duly appointed, or ship treasurer; before any officer authorized to administer oaths, that the sums men- returned. tioned in such statement remain unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chattles, belonging to, or in the possession of the person charged with, or liable to pay such sums, whereon he could levy the same, the township treasurer shall be credited by the county treasurer with the amount thereof, and for making the return aforesaid he shall be entitled to receive one dollar and fifty cents, and six cents per mile travel fee one way, to be allowed and paid to him by the county treasurer, together Compensation with two per cent. on all taxes retured as delinquent, but no such turn. treasurer shall be allowed more than ten dollars, including said two 1844, p. 160, § 7. per cent., for making his returns.

for making re

satisfaction on

SEC. 48. Upon the settlement of the amount of taxes directed to be Endorsement of collected by the township treasurer and paid to the county treasurer, bond, and depos such county treasurer shall endorse the bond of the township trea- iting of tax roll

and warrant.

TITLE V. CHAPTER 20.

When township board shall appoint treasurer,

thereupon.

surer as paid up; which endorsement shall operate as a full discharge of the treasurer and his sureties from the obligation thereof, unless it shall afterwards appear that the return of such treasurer is false, in which case such bond shall continue in force, and such treasurer and his sureties shall be liable thereon for all damages occasioned by such false return; and the township treasurer shall immediately deposite his tax roll and warrant with the county treasurer, who shall file and preserve the same in his office.

SEC. 49. In case the treasurer of any township shall refuse to serve, or shall die, resign or remove out of the township before he shall and proceedings have entered upon or completed the duties of his office, or be disabled from completing the same from any cause, the township board shall forthwith appoint a treasurer for the remainder of the year, who shall give like security, and be subject to like duties and penalties, and have the same powers and compensation as the treasurer in whose place he was appointed; and the township clerk shall immediately give notice of such appointment to the county treasurer, but such appointment shall not exonerate the former treasurer or his sureties from any liability incurred by him or them.

Money retained by township treasurer, in

SEC. 50. In case the township treasurer shall not collect the full amount of taxes required by his warrant to be paid into the township what order paid treasury, such portion thereof as he shall collect shall be retained by him and paid out for the following purposes, and in the following order, viz:

out.

Township treasurer to make

of taxes collec

ted, &c.

Compensation of

1. The amount raised for general township purposes, to be paid on the order of the township board:

2. The amount raised for school and library taxes, to paid on the order of the school inspectors, or school district officers, as the case may be:

3. The amount of the highway taxes, to be paid on the order of the commissioners of highways.

SEC. 51. At the time of paying over the moneys collected to the county treasurer, pursuant to the provisions of this chapter, the townoath to statement ship treasurer shall make out under oath, a statement of all moneys collected by him on account of taxes, and deliver such statement to the county treasurer, who shall file and preserve the same in his office. SEC. 52. The township treasurer shall receive four per cent. on the treasurer for col- amount collected, which he shall retain out of the moneys collected lecting taxes. by him; and in case of a distress and sale of goods or chattles for the payment of any tax, the treasurer may also collect on such sale one dollar and twenty-five cents over and above the tax, as his fees for making such sale, which per centage and fees shall be in full for his services in collecting such taxes.

When supervi

roll and warrant to sheriff, and

powers and du. ties of sheriff' thereon.

SEC. 53. In case the township treasurer shall neglect or refuse to sor to deliver tax file his bond with the county treasurer in the manner, and within the time prescribed by law, and the township board shall fail to appoint a treasurer who shall give such bond and deliver a receipt for the same to the supervisor by the tenth day of November, the supervisor shall deliver the tax roll and warrant to the sheriff of the county, to be executed by himself or his deputy, who shall execute to the county treasurer a like bond as is required of the township treasurers, and make like collections and returns, and shall be entitled to the same compensation allowed to the township treasurers on all taxes so handed over to him for collection; and for the purpose of collecting the same shall

on the

TITLE V.

CHAPTER 20.

ment of tax, &c.

be vested with all the powers conferred upon the township treasurer. SEC. 54. The township treasurer or other collecting officer, receipt of any tax, shall give a receipt for the same, and shall note on Officer to give his tax roll the payment thereof, and if any such treasurer or other receipt on pay. collecting officer shall wilfully return to the county treasurer as unpaid, any taxes which have been paid to him, except where there is a double assessment, he shall be deemed guilty of a misdemeanor, and on conviction thereof shall be punished by imprisonment in the county jail not exceeding one year, or by fine not exceeding five hundred dollars, or both at the discretion of the court.

township treasu

SEC. 55. If any township treasurer shall neglect or refuse to pay when warrant to the county treasurer the sums required by his warrant, or to ac- to issue against count for the same as unpaid, as required by law, the county treas- rer. urer shall, within ten days after the time when such payment ought to have been made, issue a warrant under his hand, directed to the sheriff of the county, commanding him to levy such sum as shall remain unpaid and unaccounted for, together with his fees for collecting the same, of the goods and chattels, lands and tenements, of such township treasurer and his sureties, and to pay the said sums to such county treasurer, and return such warrant, within forty days from the date thereof.

executed by the

Sec. 56. The county treasurer shall forthwith deliver such warrant warrant to be to the sheriff of his county, who shall immediately cause the same to delivered to and be executed, and shall make return thereof to the county treasurer sheriff of the within the time therein specified for the return thereof, and pay to county. such treasurer the amount required by such warrant, and such sheriff shall be entitled to collect and receive the same fees as are allowed by law to sheriffs on executions.

neglect or false

SEC. 57. If any sheriff shall neglect to return any such warrant, or Proceedings to pay the money collected thereon, within the time limited for the against sheriff for return of such warrant, or shall make a false return thereto, the coun- return. ty treasurer shall proceed by attachment in the supreme court, or any other court of competent jurisdiction, against such sheriff, to collect the whole sum directed to be levied by such warrant, in the same manner, and with the like effect, as for neglecting to return an execution in a civil suit, and the proceedings thereon shall be the same in all respects.

When county

SEC. 58. In case the county treasurer shall fail to collect such moneys by attachment, he shall forthwith cause a prosecution to be had treasurer to proagainst the sheriff and his sureties for the sum due on such warrant, and his sureties. which sum, when collected, shall be paid to the county treasurer.

secute sheriff

to enter returns

and make trans

SEC. 59. When any county treasurer shall receive from a township County treasurer treasurer a statement of unpaid taxes on the lands of residents or non- of lands delinresidents, verified according to law, such county treasurer shall enter quent for taxes, the same at length on the books in his office provided for that purpose, cript, &c. and he shall make a correct transcript thereof, which shall be compared by the county clerk with the statement of the township treasurer as certified by the county treasurer, and if he finds it to be a true transcript thereof, he shall add to it a certificate that he has examined and compared the same with the certified statement of the township treasurer, and found it correct.

SEC. 60. Such transcript, so made out, compared and certified, shall Transcript to be be forwarded by the county treasurer to the auditor general by the forwarded to au ditor general. first day of March next after the return of such statement; but such 1844, p. 160 § 6.

TITLE V.

CHAPTER 20.

Real estate as

return of Payment of taxes after return.

transcript shall be receivable at any time during said month of March, though forwarded after the first day thereof.

SEC. 61. If the taxes on any real estate assessed to a resident, shall sessed to resident be returned unpaid according to law, the same proceedings shall be had proceeding on thereon in all respects, as in cases of lands assessed as non-resident. Sec. 62. Any person may pay the taxes on any parcel of lands returned as aforesaid, or on any undivided share thereof, with interest calculated thereon from the first day of February next after the same were assessed, at the rate of fifteen per cent. per annum, and the office charges, to the treasurer of the county in which the lands are situated, at any time before they are sold for taxes, or to the state treasurer on the certificate of the auditor general, at any time before the first day of September next preceding the time appointed for such sale.

Office charges.

Duplicate receipts.

County clerk to enter receipts, and transmit the

general.

SEC. 63. The county treasurer and auditor general shall add for office charges upon each certificate containing one description, twentyfive cents, and for each additional description in the same certificate, six cents; and the amount received by the county treasurers for charges, shall go into the county treasuries, of which they shall keep an accurate account, and the amount received at the state treasurer's office shall go into the state treasury to the credit of the general fund.

SEC. 64. The county treasurers shall issue duplicate receipts for all taxes received by them, which shall not operate as a discharge of the taxes until countersigned by the county clerk, and one of said duplicates shall be left with such clerk; but no additional charge shall be made for issuing duplicate receipts.

SEC. 65. The duplicates of such receipts shall be filed by the county clerk, who shall make an entry of the amount for which every such same to auditor receipt was given, with the name of the person paying such tax, in a book to be provided by him for that purpose at the expense of the county; and shall, on the first Monday of each month, forward all the receipts on file in his office to the auditor general, in such manner as he may direct.

When county treasurer to

SEC. 66. Every county treasurer who shall have received into the treasury of his county sufficient to make up the amount of taxes asmake return of sessed for county and township purposes, shall make returns, at least once in three months, to the state treasurer, at such times, and in such manner as he shall direct, of the amount received by him for delinquent taxes, payable to such state treasurer.

moneys to state

treasurer.

When county

excess into state

treasury,

SEC. 67. Until the several counties which shall have remaining unpaid, more delinquent taxes than the amount of the state tax for the year in which the same were assessed, shall have received the amount raised for township and county purposes, they shall be entitled to receive from the state treasurer at the close of each month, in specie or its equivalent, the amount there received for delinquent county or township taxes returned from the several counties, until they shall [have] received the amounts assessed in such counties for other than

state tax.

Sec. 68. Immediately after the returns of the several township treatreasurer to pay surers to the county treasurers, in all cases where the amount collected shall exceed the amount raised for county and township purposes, the county treasurers shall forthwith pay into the state treasury the excess collected as aforesaid, for which amount the said counties shall be credited on account of the state tax for the proper year.