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each coun

lector

bond

Sec. 7. And be it further enacted, That the Thesheriff of sheriff of each county shall be the collector ty the colthereof, and before he receives the duplicate thereof. above directed, he shall enter into bond, with to give 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 In case of county shall neglect or refuse to give such bond neglect to as aforesaid, on or before the first Monday of commissionAugust, annually, a collector of the tax shall be point a colappointed 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.

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lector.

first Monday

annually.

Sec. 8. iind be it further enacted, That the Taxes due collectors of each county shall, from and after of August. the first Monday of August, annually, collect and receive from every person, all taxes wherewith they may be chargeable upon his duplicate; il not paid and in case payment be not made by the first Monday of Monday of October next after such tax shall collector to

make dis-
tress, etc.

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When dis-
tress cannot
be made,
and tax not
paid by the
first Monday
of Decem-
ber after it
is due, col-
lector to
charge de
linquent
with twen-
ty-five per
cent.

have become due, it shall be the duty of the
collector to proceed forthwith to distrain the
goods or chattels of such delinquent or delin-
quents; 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 delin-
quents; and it shall be the duty of the collect-
ors, 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 audi-
tor, 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
lector to pay be the duty of each collector, by the third Tues-

day of December, annually, to pay into the
treasury of this state, the full amount of all

Each col.

state tress-
nry, annu-
ally, all
taxes, eto.

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the auditor.

to be had by

taxes contained in his duplicate and not trans-
mitted to the auditor in their schedules, of
which payment, or such part thereof as may be
made, the treasurer shall give his receipt, which Treasurer
receipt the collectors shall deliver to the audi- receipt to
tor, upon the delivery whereof he shall give his lectors who
receipt for the same to the collector, which shall liver it to
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 afore-
said, the auditor is hereby required, within
fifteen days, to make out an account of the sum
due from each delinquent collector, and trans- Proceedings
mit said account to the clerk of the court of auditor
common pleas of the proper county, whose duty linquent col-
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

against de

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lectors.

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coroner, .

such sum, unless such collector or his securities shall produce the auditor's receipt of the payment of the account aforesaid, then, in such (ase, 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 Duty of the 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 shall give his receipt, which receipt the coroner shall deliver to the auditor and take his receipt; and the payment so made shall be, by the auditor, 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 pay to the colleector, or the collector shall not have collected the same, by distress, on or be

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fore the said first Monday of December, annu-
ally, after the tax shall have become due, and
thereafter shall have neglected to pay the said
tax so due, together with the penalty of twenty-
five 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 re-
quired to proceed and sell, at public sale, at the Lands, when
court house in his county, so much of each tract be sold for
of land charged with taxes, as will satisfy the of taxes.
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 col-
lector shall deliver to the purchaser, a certifi-
cate of the quantity of land sold, describing Certificate
therein the tract that was charged with the tax;
which part so sold, shall be taken, as nearly as the quan-
may be, in a square, and bound on one or other
of the lines of the original survey, having re-
gard to such lands, if any, as may have been
sold out of said tract for taxes, and a designa-
tion 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

to be made
to the pur-
chaser, of

tity sold.

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