115 



taxes so long as the owner or owners have enough of personal property 

 by the sale of which the taxes can be raised. In other words, it is 

 presumed that there is not on unseated lands enough of personal 

 property to pay the taxes, and that on seated lands there is. 



Taxes may be paid for a term not exceeding six years in advance 

 upon unseated lands, the sum to be fixed at what the Commissioners 

 may deem right. Joint owners of unseated land may pay propor- 

 tionally of taxes, and the remainder of a tract may be sold. In gen- 

 eral, in the case of lands sold for taxes in this State the rule of caveat 

 emptor (purchase at your own risk) applies, as the purchaser is sup- 

 posed to have examined into the validity of the sale. If the taxes due 

 are paid by the first of March in the year in which the sales were to 

 have been made, no fee is allowed for advertising the land. 



"Unseated lands can only be sold by the County Treasurers in pur- 

 suance of public notice and by open vendue; they have no authority 

 to make private sales." It is not, in other words, a legal sale if a 

 party other than the owner pays taxes and costs, except when done at 

 a time and place previously published. 



The right of redemption by the owner, or by anyone for him, remains 

 for two years. But to so redeem them he must pay taxes and costs, 

 and in addition the sum of 25 per cent. 



In the event of suit being brought against the purchaser of lands 

 sold for taxes, and the suit being decided against him, he may recover 

 for all improvements made, and the purchaser is entitled to receive 

 from the Treasurer, together with the redemption money, all of the 

 taxes which he (the purchaser) has paid since he bought the land. 



If unseated land once sold by the Treasurer of a county for taxes 

 go for two years unredeemed, it then becomes the property of the pur- 

 chaser. 



If, on the other hand, unseated land be advertised by the County 

 Treasurer for sale, and if at the time and place named no bid is made 

 which equals the sum of the taxes and the cost for which the lands are 

 advertised, then the County Commissioners may bid off the lands, 

 and the Treasurer must then give a deed to the Commissioner or Com- 

 missioners. It is not the fact (as is generally supposed) that the Com- 

 missioners must bid off this land, if in their judgment it will be of no 

 service to the county. 



After this sale of unseated lands by the Treasurer to the Commis- 

 sioners "the right of redemption shall remain in the real owner of 

 such land for five years after such sale," but he must pay all taxes, and 

 costs, and interest which 'have accrued to the date of his redemption; 

 then on producing the Treasurer's receipt for the same the Commis- 

 sioners must convey the land back to him. 



If this unseated land which is in the hands of the County Commis- 

 sioners remain for five years unredeemed by the owner, or owners, 



