demand pay.

voucher for the board of commissioners to cancel the amount of such assessment roll, charged in their books against said collector. Collector to 17. The collector, on receiving the duplicate and precept, which ment of tax. he shall demand at the office of the clerk at the expiration of the time limited for their completion, shall proceed to collect the taxes charged therein, by demanding payment thereof, at the most usual places of residence of each person charged in the duplicate, or from the person so charged at any other place, on or before the first Monday in November next ensuing; and on the payment of the full amount of the county revenue due from any person, shall give a receipt, in which the amount paid, and for what year, shall be particularly designated in words at full length: Provided, That a demand of any person, at any other time, shall be a sufficient demand.

Tax laid on

by several

persons.

S 18. In cases of assessment of taxes, in gross, upon any tract or land owned lot of land, the collector shall, upon the application of any part claimant or owner thereof, whether his interest be divided or undivided, receive a part of the tax, interest, and charges due thereon, proportionate to the part of such lot or tract so owned or claimed; and the balance of such taxes, interest and charges, shall be a lien only on the balance of such lot or tract of land.

May collect

tress.

S 19. If the taxes are not paid to the collector on or before the tax by dis- first Monday of November, he may proceed to collect the same by distress and sale of the goods and chattels of the person charged, or of the person found in possession of the lands or town lots charged with such unpaid taxes, giving six days' notice of the time and place of such sale, by written notices set up in three of the most public places in said county.

Notice to

sell land for taxes.

How given

contain.

$20. If no goods or chattels can be found out of which to make the taxes charged on lands or town lots, the collector shall give notice in some weekly newspaper published in his county, or if no such paper be there published, then in some paper published in the county nearest thereto; also by posting up four written notices, one on the and what to court-house door, and the others in three of the most public places in said county, for four weeks preceding the second Monday in December, annually, notifying all whom it may concern, that he will on the second Monday in December next ensuing the date of such notice, commence selling at the court-house door, or at the most public place in the county seat, all and singular the lands and town lots in said county on which the taxes due for the year or years (naming the year or years for which he is authorized to collect) are not paid on or before the said second Monday of December, and that such sale will be continued from day to day, between the hours of nine o'clock in the forenoon and four o'clock in the afternoon of each day, until all are offered for sale; and it is hereby made the duty of the collector to describe, in the written notice posted at the door of the courthouse, each tract of land or town lot intended to be sold as aforesaid.

Proof of publishing notice.

$21. Before any collector shall proceed to make any sale of real estate under the provisions of this act, he shall procure and file in the clerk's office of his county a verification under oath of the printer, or some person belonging to his office, that the advertisement hereinbefore required to be published, relative to the sale of lands and town lots, a copy of which is to be annexed to such verification, has been duly published the length of time required by this act.

$22. After having filed evidence of the publication of the notice, as Manner of required in the preceding section, the collector shall proceed, in pur- sale. suance thereof, on the said second Monday of December, between the hours of nine and four o'clock of said day, to expose to sale each and every tract of land and town lot on which the taxes are not paid, by the description and number by which they are designated on the duplicate, for the taxes and interest due thereon, and the costs of advertising and selling the same; or he may expose to sale so much of said tract of land, or lots, as will sell for the amount due and chargeable thereon. Such collector shall declare, at the time of sale, in what manner the division of a lot, or tract of land, shall be made, if a part thereof will pay the tax and other charges; and he shall continue from day to day, between the said hours, to expose the said lands and lots to sale to the highest bidder, until all shall be duly offered.

Collector to

cate.

tain.

$23. When any lots or tracts of land, or part thereof, shall be sold for the non-payment of the taxes and costs, and charges thereon, the give certificollector shall give to the purchasers a certificate, in writing, describing the same with specific certainty, the sum paid therefor, and the what to contime when the purchaser will be entitled to a deed for such lot or tract, or part thereof; which certificate shall be assignable and transferable by endorsement on the same, and such assignment shall have Its effect. the same force and effect as the assignment of other bonds for the conveyance of lands. And if the owner, or claimant, of the lot or tract of land described in such certificate shall not, within two years from the date thereof, pay to the purchaser, his heirs or assigns, or to the clerk of the board of commissioners of the county in which such lot, or tract of land, shall be situated, for the use of such purchaser, his heirs or assigns, the sum mentioned in such certificate, with interest thereon at the rate of thirty per cent per annum, together with such other taxes, costs and charges upon the lot, or tract of land sold, as may have accrued under the laws of this territory, and been paid by such purchaser, his heirs or assigns, vouchers of such payment being deposited with the said clerk of the board of commissioners, or produced to such owner, or claimant, then the said collector, or his successor in office at the time such deed is demanded, shall, at the expiration of the said two years, execute to the said pur- Conveyance chaser, his heirs or assigns, in the name of the territory of Wisconsin, to be given. a conveyance of the lot, or tract of land, so sold as aforesaid, and described in said certificate, which conveyance shall vest in the person to whom it is given an absolute estate, in fee simple, subject to the claims of the county for all taxes, costs and charges, if any, accrued and remaining unpaid upon such lot, or tract of land, after such sale as aforesaid. And such conveyance shall be prima facie evidence that the sale was regular, according to the provisions of this act; and every such conveyance, executed by the collector, and duly acknowledged before any officer authorized to take acknowledgments of conveyances, may be recorded, and have like force and effect as other conveyances when acknowledged and recorded.

Its effect.

idiots, &c.

$24. Idiots, femmes covertes and insane persons who are owners Provision for or claimants of lands, or lots, sold under the provisions of this act, may redeem such lands, or lots, at any time not exceeding five years after the sale thereof, in the same manner that is provided in other cases.

For minors.

How lands redeemed.

When sale

not valid.

When lands

to remain

tax.

$25. Whenever the land of minors shall be sold for taxes the same shall be redeemable when said minor becomes of age and one year thereafter.

$26. Every person wishing to redeem any lands, or lots, sold under the provisions of this act, by depositing the money with the clerk of the board of commissioners of the proper county, shall pay to said clerk, at the time of depositing the redemption money, the sum of seventy-five cents for his services.

$27. No sale of lands for taxes nor deed made in pursuance thereof, shall be of any validity if the taxes for which the same is sold shall have been paid prior to such sale.

$28. All lands and town lots which shall not be sold as above procharged with vided, when the taxes charged thereon still remain unpaid, shall still remain charged therewith until finally paid; and such taxes and charges from the second Monday of December, in the year such taxes were assessed, shall bear interest at the rate of seven per cent per annum until paid. The board of commissioners, before the duplicate for the succeeding year is made out, shall examine the delinquent list returned by the collector, and strike therefrom all lands which they know to be forfeited or relinquished to the United States, all lands or lots which have been double listed, or on which the taxes have been paid, and correct all errors that may exist, and see that the clerk makes due return of such corrected lists of former years to the collector every year. The several clerks, when they make out the duplicate of taxes for each year, shall annex to such duplicate the taxes and charges of any and all former years that remain as unpaid, on lands, lots and personal property, on the delinquent list of the preceding year after its correction by the board as herein before directed, and the same, together with the interest thereon, shall be collected by the collector of the current year, as herein before directed.

Tax a lien on land.

fered for

sale.

$29. Taxes are hereby made a lien on the land or town lot on which they may be due, in whosesoever hands such lands or town Land how of lots may come. And when any land or town lot is offered for sale for such any taxes, it shall not be necessary that the collector should sell it as the property of any particular person; and if it should be sold as the property of any particular person, no misname of the owner, or supposed owner, or other mistake respecting the ownership of said land or town lot, shall ever in any way effect [affect] the sale or

Property released before sale.

Surplus how

render it void or voidable.

S30. At any time before the sale of goods and chattels, or lands and town lots, under the provisions of this act, the owner or claimant may release the same by the payment of the taxes, interest and charges, for which the same are liable to seizure and sale; and whendisposed of. ever any balance of any sale of any goods and chattels under this act, over and above what is sufficient to pay the taxes, interest and charges for which the same were sold, remains, the collector shall pay the same over to the owner of such goods and chattels on his deIllegal tax. mand; and if at any time within two years after the payment of tax, the person who has paid the same can satisfy the board of county ⚫ commissioners that such tax was improperly assessed, or paid by mistake when it was not legally chargeable, the said board shall order the same to be repaid, and such order shall be a legal debt against the county, and shall be paid by the treasurer of said county; and

such treasurer shall be entitled to a credit for the amount thereof, as in cases of payment of other claims.

chase

$31. In cases where sales of goods and chattels, lots or lands, are In case purmade under the provisions of this act, unless the purchaser shall, compa within such time as may be allowed by the collector who makes such sale, pay the purchase money, the collector may at his discretion again expose the property to sale, or sue such person for the amount of the purchase money, and recover the same with costs and ten per centum damages.

to be resold.

$32. If the collector of any county shall at any time unavoidably Lands when fail to offer for sale the delinquent land, or town lots, in his county, or may have offered them for sale, and the purchaser thereof shall refuse to pay the collector the amount due thereon, it shall be the duty of such collector to again advertise and sell such lands or lots, on the second Monday in April next ensuing; and such advertising and sale shall in all things be governed by the provisions of this act, and be as legal and valid to all intents and purposes as such sales would have been had they been made on the second Monday in December. And when such collector shall have settled at the treasury, at the Collector to proper time, the amount charged against him, he shall be entitled to treasury. draw on the treasury for the balance in his favor, on account of lands that shall not sell when offered by him on the said second Monday in April, which account shall be made out and sworn to, as is provided in this act, for his delinquent return.

draw on

return to

$33. The collector of taxes, in his return to the precept before contents of mentioned, shall state fully and distinctly the payment of taxes made collector by way of credit to the property charged on the transcript of the as- precept. sessment rolls aforesaid, the payment enforced by the distressed sales of goods and chattels, and in like manner the sales of lots and tracts of lands or parts thereof, and the persons to whom and the sums for which the same were sold; also the taxes remaining unpaid, designating particularly the tracts or lots remaining unsold, the name of owner or claimant if known, the name of the person delinquent in the payment of other taxes, and the tax or property with which he is charged, and the legal cause of failure to enforce payment as commanded in said precept, and such other special matters as are provided by this act to be by him done. And the truth of such return shall Truth of rebe verified by the affidavit of the collector, to be taken before the clerk verified. of the board of commissioners. And if any individual shall be injured, or sustain a damage by a false return of any collector, made to any precept under the provisions of this act, or other illegal or fraudulent act of such collector, such individual, upon suit to be brought against such collector and his securities upon their bond for his use, shall recover treble damages and full costs and charges.

turn how

be posted.

$34. It shall be the duty of the clerk of the board of commission- Lists of deers of the several counties, to make four copies of the lists of delin-linquents to quents as returned by the collectors of their several counties, one of which they shall put up in some conspicuous place in their office, and ⚫ shall keep the same up at least twelve months, and shall cause three other copies to be posted up in three of the most public places in their counties, within ten days after receiving said return. And the board of commissioners of the county may, if they should deem it necessa

When to collect taxes.

To assess

property not taxed.

Proceedings when tax illegally as. sessed.

In case of death of col

ry, cause fifty copies of such delinquent list to be printed and circulated in their county.

$35. All collectors shall have power to proceed in the collection of taxes due them, for two years from the time at which they were bound to pay over to the county in each year, in the same manner they would have done during their appointment or term of office; but this provision shall not be so construed as to authorize any collector to collect taxes by him returned as delinquent, after receiving credit therefor.

$36. Each and every collector is authorized and required to assess a county tax on all real or personal estate that may not have been assessed; and at the time he makes return of the precept and delinquents, as required by this act, shall make out and verify by affidavit, a list of the property by him so assessed, and the taxes collected thereon; and no allowance shall be made to any collector on his delinquent list, by the board of commissioners, until he shall have complied with the foregoing requisition. And it shall be the duty of the clerk to publish a list of the property that has been so assessed, and the taxes thereon by the collector, at the same time that he publishes the delinquent list.

$37. When any collector discovers that any tract of land, or town lot, has been assessed more than once for the same year, he shall credit only the tax really due, and make return of the balance as illegal assessments, and in all cases where too much personal property has been, through mistake, charged by the assessors, the collector may remit the excess of tax, and report the same with the list of illegal assessments: Provided, however, That all such lists of illegal assessments returned by the collector, shall contain description of the property illegally assessed, and state in what the illegality consists, and the names of the persons concerned, and be verified by affidavit and filed with the clerk, before it shall have any effect.

$38. If any collector shall die, or become unable, from bodily lector, &c. infirmity or other causes, to perform the duties of his office, the board of commissioners shall forthwith appoint a collector in the place of the one deceased or infirm, as aforesaid, who shall take the oath of office before said clerk, with like penalty and condition as hereinafter prescribed. And the said collector shall forthwith demand and receive, from the person in whose possession the same may be, the precept and duplicate of the assessment rolls as aforesaid, and shall immediately proceed to complete the collections as commanded by said precept; and such collector shall be liable, under the provisions of this act, for the amount of the assessed taxes of his county, after deducting those which appear from the memorandum of the deceased, or the statements of the infirm collector, to have been collected. And the executors, administrators, heirs, devisees, and securities of the 'deceased or infirm collector and his securities, shall be liable, under the provisions of this act, for the amount of taxes collected by them severally, unless the same be paid over as herein provided. And any person injured by the neglect of a deceased or infirm collector to enter credits for taxes paid on the transcripts aforesaid, shall have redress by action on such collector's bond for the damages thereby sustained; and if any person charged with the taxes on the transcript of the deceased or infirm collector, (no evidence being furnished to the successor of payment thereof, by or on the part of such collec