1822 - Edocs

Land sold for tax-
es.
Where sufficient
personal property
cannot he found,
lands sold for tax-
es.
Where the land>:
are not sold.
76
placticable to procure—and the said treasurer shall on ot
before the first day of April in every year, forward to the
sheriff or collector of each county in the territory, a list
of the lands owned or claimed by non residents, situated
in his county : whereupon the sheriff or collector shall receipt
therefor to the treasurer, and proceed to the collection
of the tax due on all lands contained in said list, and
pay over the same, at the time and under the regulations
and penalties provided for by law.
31. Be it further enacted, That whenever any land is
sold by the sheriff or collector, for the taxes due thereon,
he shall sell so much only as will be sufficient to pay
the said tax, and expenses of sale, and the sale so by him
made, according to law, shall vest in the purchaser all the
right, title and interest of the person whose claim is so
sold, and he shall make to said purchaser a deed for said
land, which shall be recorded in the office of the county
where the land lies, within three months from the date
thereof.
32. Be itjurther enacted. That, in all cases where tht
sheriff or collector cannot find sufficient personal property
whereon to levy and make distress for the payment of
taxes, according to the provisions of this act, it shall and
may be lawful for the sheriff or collector, to sell at the
most public place in the county, by public sale, on the
first Monday of June, annually, so much of said tract of
land as will pay the amount of taxes due tnereon—and
the sheriff or collector shall, previous to su^h sales, give
notice thereof at least sixty days, by advertisement in
some newspaper, printed in this Territory, oi in one of
the adjoining states, and by advertising at the most public
place in the Territory, the time and place of sale, particularly
describing the land or tract to be sold—and the
sheriff shall deliver to the purchaser a certificate of the
quantity of land sold, describing therein the tract which
was chargeable with taxes, and the part so sold, shall be
taken as near as may be in a square, and it shall adjoin
one or other of the outlines or corners of the survey of
such tract of land, so as not to include an improvement if
to be avoided—and a designation of the parts so sold
shall be made by the sheriff or collector, at the time of
such sale.
Z3. Be it further enacted, That, where any tract of land
offered for sale for the payment of taxes, shall not be sold
for want of bidder, and the said taxes thereon not being
paid, it shall be the duty of the sheriff to forward to the
treasurer a list of lands not sold as aforesaid, on oath, at
the time when he pays over monies or taxes on land, by
this act, made payable into the treasury, for the amount