No. 6. DEPARTMENT OF AGRICULTURE. 193 



11. Tenants occupying or possessing lands, to be lijible for pay- 

 ment of taxes becoming due during occupancy or possession; and 

 may recover the amount of the same from tlie landlord or defalcate 

 the amount in the payment of rent due, unless any contract or agree- 

 ment previously made would be impaired thereby. 



Act April 3, 1804, section 6, (P. L., 1803-04, page 522). 



12. Joint owners may paj- their proportionate share of tax, and 

 county treasurer to receive and receipt for the same; and he may 

 sell the residue of shares or interest in the lands on which taxes 

 are due. 



Act April 25, 1850, section 31, (P. L., page 574). 



13. Receipts for taxes on unseated lands, acknowledged before a 

 judge or Justice of the peace, may be recorded in county where lands 

 lie, and the records thereof or certified copies of the same, to be 

 evidence in all cases in which original receipts would be evidence. 



Act March 9, 1847, section 1, (P. L., page 279). 



14. Judge or justice of the peace to take acknowledgments of re- 

 ceipts, at cost of parties applying for same, on being required so to 

 do, but applications for acknowledgments to be made within thirty 

 days from date of receipts. 



Act March 9, 1847, section 2, (P. L., page 279). 



15. Count}' treasurers to enter payments of taxes on unseated 

 lands made to them in book kept for that purpose, and to give certi- 

 fied cop3', under official seal, of entries in book showing payment of 

 tax, at request of person paying the same; and each treasurer to 

 receive twenty-five cents from the person demanding receipt or 

 certified copy. 



Act April 30, 1879,' section 1, (P. L., page 34). 



16. County commissioners to procure and furnish county treas- 

 urers with book and seal, and all payments of taxes on unseated 

 lands to be entered in said book. 



Act April 30, 1879, section 2, (P. L., page 35). 



17. County treasurers to commence sales of unseated lands for 

 taxes on second Monday of June, and may adjourn from day to day; 

 and to make sale of tracts as a whole or in part, sufllicient to pay 

 arrearages of tax and costs, and to execute deeds; and to give sixty 

 days' notice of time and place of sale in two newspapers, if so many 

 are published in the county where the lands lie, but if not then in 

 one newspaper in or nearest to the county where the lands lie, under 



13—6—1901 



