194 ANNUAL REPORT OF THE Off. Doc. 



penalty of $50, but neglect to make publication not to invalidate 

 sales. 



Act March 13, 1815, section 1, (P. L., 1814-15, page 177); act March 29, 



1S24, section 5, (P. L,., 1823-24, page 168) ; act March 9, 1847, sections 1 and 



2, (P. L., page 278).* 



18. Duties formerly enjoined on sheriffs, with reference to sales 

 of unseated lands for taxes, to be performed by county treasurers. 



Act April 4, 1809, section 1, (P. L., 1808-09, page 192). 



19. Fees of county treasurers on sale of unseated lands for taxes, 

 are as follows: Advertising each tract, including printer's charge, 

 50 cents; selling each tract or part thereof, 37 cents; writing and 

 signing every deed, $1.50; acknowledging every deed, 25 cents; writ- 

 ing and filing every bond to secure purchase, 25 cents. 



Act March 28, 1814, section 24, (P. L., 1813-14, page 364). t 



20. No fee to be charged by county treasurer for advertising any 

 land for sale for non-payment of tax, when owners pay the same on 

 or before March first previous to day of sale in year advertisement 

 is made. 



Act April 21, 1856, section 4, (P. L., page 477). 



21. Notice of sales of unseated lands for taxes, by county treas- 

 urer, to be also given by written or printed advertisements, set-up 

 in at least three public places, one of which to be at the court house, 

 stating that sales for arrearages of taxes will commence on a certain 

 day; and each treasurer to make sale, in whole or in part, of such 

 tracts as "he finds necessary to pay arrearages of tax and costs, 

 and to execute deeds to purchasers, and acknowledge the same in 

 open court of common pleas; and to take from purchasers bonds with 

 warrants of attorney annexed for any surplus money that may re- 

 main after satisfying and paying taxes and costs, and to file said 



*See act April 11, 1838, section 4, (P. L., 1837-38, page 325), as to sale of un- 

 seated lots in horoTigh of Beaver, in Beaver county; acts may 4, 1864, (P. L., 

 page 765), and April 11, 1866, (P. L., page 620), as to Berks county; act 

 April 5, 1842, section 6, (P. L., page 242), as to Dauphin county; act April 8, 

 1842, section 18, (P. K, page 261), as to Lebanon county; act March 6, 1868, 

 section 1, (P. L., page 275), as to Lycoming county; act March 2, 1867, (P. L., 

 page 340), as to Centre county. See also section 1, act March 30, 1897, post. 

 requiring six weeks notice of sales of unseated lands, to be given. 



tSee act April 11, 1866, (P. L., page 711), as to Luzerne and Clearfield coun- 

 ties; act March 18, 1868, (P. L., page 375), as to Bedford county; act -February 

 20, 1867, (P. L., page 226), as to Northumberland county; act March 18, 1870, 

 (P. L., page 491), as to Centre county; act April 2, 1870, (P. L., page 832), as 

 to Clinton county; act March 16, 1871, (P. L., page 571), as to Lycoming 

 county; act June 2, 1871, (P. L., page 134), as to Carbon county; act March 1, 

 1870, (P. L., page 283), as to Elk and Forest counties. 



