Nc. C. DEPARTMENT OF AGRICULTURE. 20y 



Failure of collectors to collect tax from personal property, not to 

 impair lien of tax or affect validity of sale made in collection of tax. 

 Collectors making wilfully false returns, to be liable for persons in- 

 jured thereby. 



Act May 23, 1889, article XV, section 10, (P. L., page 319). 



22. Upon return of schedules of unpaid city taxes, city treasurer 



to certify the same, or a copy thereof, to the city solicitor, who shall 



cause the taxes, with the penalties on the same, to be registered in 



the prothonotary's oHice. Prothonotary to be allowed a fee of 



twenty-five cents for each tax registered, to form part of costs, and 



be paid by person from whom tax is due. Prothonotary to also make 



searches and furnish transcripts or extracts from register of taxes, 



on payment of his fee therefor. 



Act May 23, 1895, section 4, (P. L., page 122). 



23. Taxes assessed upon real estate to be liens thereon from date 

 of assessment and levy thereof until paid. Lien to have priority 

 to and be fully paid before any recognizance, mortgage, judgment, 

 obligation, lien or responsibility, which the said real estate may 

 become charged with or liable to; not to be divested by any judicial 

 sale, except for so much of the proceeds of such sale as shall be 

 actually applied thereto; and defendants or others in writs oi Jieri 

 facias^ venditioni exponas or levari facias^ not to claim any exemp- 

 tion under levy and sale of any real estate charged with tax, against 



the allowance or payment of the same. 



Act May 23, 1895, section 5, (P. L., page 123). 



24. City treasurer, if councils direct, to advertise lands returned 

 to him for non-payment of tax, and to sell same on first Monday of 

 June or such subsequent day as sale may be adjourned to; if there is 

 not sufiQcient time to advertise before first Monday of June, sale 

 to be on first Monday of June of the next year. Lands to be adver- 

 tised once a week for three successive weeks before day of sale in 

 two newspapers, if so many are published in the city. No sale to be 

 valid if taxes are paid before return, or taxes and costs after return 

 and before sale. Lands may be redeemed by owner or any one inter- 

 ested within two years after sale, by payment to city treasurer of 

 amount of taxes paid at sale and five per centum penalty thereon, 

 also all taxes on the lands paid by the purchaser and a further penalty 

 of one per centum per month on the amount of taxes paid at such 

 sale or any time subsequent thereto. If bid is less than the taxes 

 and costs charged on the lands, the persons redeeming required to 

 pay full amount of taxes, costs and penalty. City may bid amount 



of taxes and costs, and purchase lands if necessary. 



Act May 23, 1889, article XV, section 13, (P. L., page 320). 



14—6—1 901 



