1822 - Edocs

77
of which said list, the treasurer shall ?ive said sheriff or
collector credit in the settlement of his accounts, and it
shall be the duty of the treasurer annually to issue an order
to the sheriff of the proper county, to proceed to sell
such lands as have not been sold for want of bidders, or
such part thereof as will be necessary to pay the arrearages
of taxes due thereon—and it shall be the duty of the
sheiiff, or collector at all limes when he collects the tax-
es of the present year, to collect all arrearages due as aforesaid,
for which he shall have received such order, and
no sheriff or collector shall, either directly or indirectly
be concerned or interested in the purchase of any tiact of
land sold for taxes, under the penalty of five hundred dollars,
and the sale and purchase in such case is hereby declared
utterly null and void— provided always, that if any
person or persons, his, her or their lawful agent or attor-
Proviso—for the
owners.
ney, shall withintwo years from and after the day of sale,
pay or tender to the purchaser, his, her or their legal representatives,
or agent, or attorney, the amount of such
tax, together with the costs of sale, and twenty five per
cent interest, per annum on the same, and likewise pay to
the purchaser for all improvements made by him on said
lands, at their just and real value, said lands shall be discharged
and redeemed from such sale—and provided also Further Proviso
that nothing herein contained shall b'e considered in law
as a bar to the right or equity of redemption, which any
infant person, of unsound mind, in captivity, or beyond
the limits of the United States, or in the military or naval
service of the United States, may have in said land so
sold—and provided, that the tax on said land with interest,
and an equitable compensation for improvements
made on said land, be tendered to the purchaser or his as-
signs, within two years after such disability removed.
34. Be itfurther enacted, That, if any tract or tracts of
lands belonging to a non-resident or non-residents, on
which taxes shall remain due and unpaid, shall have been
assessed in the name or names of any person or persons
to whom the same shall not belong, and shall have been
advertised for sale and actually sold for the non-payment
of said taxes, the said sale shall be as good and valid in
law as if the same had been assessed, advertised, and sold
in the name or names of the legal owner or owners thereof,
so far as the same shall effect the rights of any person
or persons thereto, who have not paid the taxes due
thereon;
35. Be it further enacted, That, the treasurer shall receive
for his services the sum of six hundred dollars pay-
Non-residents Ian*
assessedand soldu
the wrong name.';
Treasurers salarv