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house door, or at the most public place in the county, the said lands on which the taxes due are not paid on that day, and that such sale will be continued from day to day, between the hours of nine o'clock in the forenoon and four in the afternoon of each day, until all are offered for sale. [Id., Sec. 20.]
At which time it is his duty to begin the sale according to the terms of said notice; and when any lots or tracts of land, or any part thereof, shall be sold for the non-payment of taxes and costs, and the charges thereon, the Collector is required to give to the purchaser a certificate in writing, describing the same with specific certainty, the sum paid therefor, and the time when the purchaser will be entitled to a deed; which certificate is by statute assignable, and transferrable, by endorsement on the same.
Such assignment is declared to have 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 three years from the date thereof, pay to the purchaser, his heirs and assigns, or to the Clerk of the Board of Commissioners of the county in which such land shall be situated, for the use of such purchaser, his heirs or assigns, the sum mentioned in such certificate, with the interest thereon, at the rate of twenty-five per centum per annum, with such other taxes, costs and charges thereon as may have accrued, and have been paid by the purchaser or his assigns, then the said Col. lector, or his successor in office, at the expiration of said three years, is required to execute to said purchaser, his heirs or assigns, a conveyance therefor; which conveyance is declared to vest the person to whom it shall be given, with an absolute estate in fee simple thereof, subject to the claims of the county, for all taxes, costs and charges accruing subsequent to the sale, remaining unpaid. [Id., Sec. 23. Also Sess. Laws 1844, 22, Sec. 11.)
But where a county has been organized for town purposes, and has a Board of Supervisors, it is provided that such Board of Supervisors shall, at their annual meeting, examine the assessment rolls of the several Town Assessors, (who in such cases make assessments,) for the purpose of ascertaining whether the valuations in one town or ward bear a just relation to the valuation in all the towns and wards in the county; and after equalizing the same, a copy thereof, together with a statement of the amount to be raised in each town, shall be delivered to the Supervisors respectively, to be by him delivered or transmitted to the Clerk of his town. (Stat. Wis. T., 37, Sec. 2.
It is further provided that "it shall be the duty of the Town Clerk, on the reception of the corrected assessment roll, and the amount of county tax to be paid by his town, forth with to calculate and carry out the amount of taxes, including town and county taxes, in an additional column, for that purpose prepared in the assessment roll, opposite to the several sums set down as the valuation of real and personal estate.” [Id., Sec. 3.)
Immediately after completing such assessment, he shall make out a duplicate or transcript of the same, together with a precept, in the name of the Territory, under his hand and seal, directed to the Collector of the town, commanding him to collect the charges contained in such transcript, by demanding payment of the persons charged therein, if within his town, and making sale of their goods and chattels, according to law; and the Town Clerk shall in like manner require of the Collector to pay over to the County and Town Treasurers the amount by him so collected at such times, and in such sums as shall be expressed therein, according to law; and to make return of such transcript and precept, with his doings thereon, to the Town Clerk, on or before the first Monday of December next following." [Id., Sec. 4.]
Every Collector, upon receiving the transcripts and pre
cept of the Town Clerk, shall proceed to collect the taxes therein mentioned, according to the command of the precept." Id., 39, Sec. 1.]
“If no goods nor chattels can be found, out of which to make the taxes charged upon any lands or town lots, the Collector shall, on or before the first day in December, in each year, return his transcript roll, together with the precept, and his doings thereon, to the Town Clerk's office. The return shall specify all lands upon which the taxes are unpaid, and the name of the owner thereof, if known.” (Id., Sec. 6.)
“Having received and approved the Collector's return, as aforesaid, the Town Clerk shall, before the first day of January, in every year, make out and forward to the County Treasurer a certificate, under his hand, describing the delinquent lands and town lots, and the taxes thereon. [Id. 40, Sec. 10.]
After the several Town Clerks in each county so organized have forwarded their returns of unpaid taxes, as above required, and shall have paid over such as shall have been collected for county and State purposes, it is the duty of the County Treasurer to give notice in a newspaper published in his county, if any there be, and if there be none, then in a newspaper published at the seat of government; also by posting up three written notices, in the most public places in such county, for at least four weeks preceding the second Tuesday in April, annually, notifying all whom it may concern, that he will, on the second Tuesday next ensuing such notice, commence selling at some of the most public places in the county, to be described therein, all and singular the lands and town lots in such county, on which the taxes due for the year or years for which he is authorized to collect, shall not have been paid at the day of such sale; 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 shall be offered for sale; and it is made
the duty of the County Treasurer to describe in one of his written notices, which shall be posted in the office of the Clerk of the Board of Supervisors, each tract of land intended to be sold. (Id., 43, Sec. 19.]
On the day and at the place mentioned in such notice, (that is, the second Tuesday in April,) the County Treasurer is required to expose to public sale each tract on which the taxes shall remain unpaid, or so much thereof as will sell for the amount due and chargeable thereon. The manner of the division, if a part be sold, must be declared by the Treasurer, at the time of such sale; and such sale is required to be continued from day to day, until all the lands returned delinquent shall have been duly offered. [Id., Sec. 20.]
When any lots or tracts of land, or parts thereof, shall be sold for the non-payment of taxes and the costs and charges thereon, it is the duty of the County Treasurer to give to the purchaser or purchasers a certificate in writing, describing the same with specific certainty, the sum paid therefor, and the time when the purchaser or purchasers will be entitled to a deed therefor; which certificate may be assigned and transferred by endorsement; and if the owner or claimant of the lot or tract of land so sold shall not, within three years from the date thereof, pay to the purchaser or purchasers, his or their heirs, or assigns, or to the Clerk of the Board of Supervisors of his county, for the use of such purchaser or purchasers, his or their heirs, or assigns, the sums mentioned in such certificate, with interest thereon, at the rate of twenty-five per centum per annum, together with such other taxes, costs and charges upon the lot or tract of land as may have accrued under the laws of this Territory, or been paid by the purchaser, his heirs or assigns, vouchers of payment being produced to such Clerk or claimant.
At the expiration of the time allowed for redemption, it is the duty of the said Clerk, or his successor in office, to execute
to the said purchaser or purchasers, his or their heirs or assigns, in the name of the Territory of Wisconsin, a conveyance of the lot or tract of land so sold and described in said certificate; and which conveyance is declared to vest in the grantee an absolute estate in fee simple of the land conveyed, subject to the claims for all taxes, costs, and charges, that may have accrued subsequent to the sale. And every such conveyance executed by the Clerk of the Board of Supervisors, and duly acknowledged before any officer anthorized to take acknowledgments of deeds, may be recorded, and have like force and effect as other conveyances acknowledged and recorded. [Sess. Laws 1844, 22, Sec. 11; Id., 44, Sec. 21.]
It is provided that for the purpose of raising a territorial revenue, there shall be annually levied in each of the counties of the territory, by the proper county authorities, upon the property subject to taxation for county purposes in each county, a territorial tax equal in amount to a sum which would be raised by a tax of one and a half mills on the dollar, on the assessed value of the property; which tax is required to be levied and embraced in the tax rolls, and collected and paid into the county treasuries in the same manner as county taxes, except that county scrip cannot be received for the same. [Sess. Laws 1845, Sec. 2.]
The County Treasurers are required to pay over the amount of the territorial tax by them received to the Treas. urer of the Territory, and take his receipt therefor; and the Auditor of the Territory, upon the presentation of such receipts, is required to credit the counties respectively with the amount. [Id., Sec. 4.]
XII. THE REDEMPTION OF LANDS SOLD FOR TAXES.
Within three years next after any sale of land for delinquent and unpaid taxes assessed thereon, the owner or claim