Taxes 239 



If, however, the purchaser has obtained a war- 

 ranty deed from the seller, he may recover from 

 him any taxes which he is compelled to pay 

 and which were completely assessed, and a lien 

 upon the property before he took it. 



What may be taken for taxes is often a very 

 important question. Of course, as indicated 

 above, the land itself is liable for the taxes as- 

 sessed against it, and may be sold for the same 

 if they are returned as unpaid. But there is a 

 more summary method of collection than that. 

 It is generally provided that after the designated 

 days during which taxes are receivable, the col- 

 lector shall call at least once upon every resi- 

 dent taxed, at his residence, and demand pay- 

 ment. If any person neglect or refuse to pay 

 his tax, the collector levies upon any personal 

 property in the county owned by or in the pos- 

 session of any person who ought to pay the tax, 

 and may sell it at public auction ; and the fact 

 that a third party may claim it will not pre- 

 vent such sale. 



VI. REAL PROPERTY PURCHASED WITH PENSION MONEY 

 EXEMPT FROM TAXATION 



Property purchased with pension money is, 

 in many states, assessed like other property; but 

 on the review day the owner may present to 



