Chap. 271.—An ACT to amend and re-enact Sections 1, 2, 4, 5, 7. 2!
and 34, and to repeal Section 36 of Chapter 38 of the Code of 187%,
and to Provide Additional Sections for said Chapter, in relation te
Forfeited and Delinquent Lands.

Approved April 28, 1874.

1. Be it enacted by the general assembly, That section:
one, two, four, five, seven, thirty-one and thirty-four of chap
ter thirty-eight, Code of eighteen hundred and seventy-three,
be amended and re-enacted so as to read as follows:

“$1. Any person owning or claiming real estate in this
commonwealth shall, if the same be not already there, cause
the same to be placed on the land books of the county or
corporation in which said land is situated. Where the lands
are situated partly in one county and partly in another, or
in more counties than one, the owner or claimant thereof
shall see that the same is entered upon the land books of the
county in which said part or parts are located.

Ҥ 2. If the said owner or claimant shall fail to register
his ands as provided in the first section of this act, and after
notice in writing, by any assessor or commissioner authorized
to assess said lands, shall permit or neglect for a period of
five years, at any time, to register his said lands, as aforesaid,
then the same shall be absolutely forfeited to the common-
wealth, and be liable to survey and entry, by any citizen of
this state, who shall fully comply with the laws now in force
in reference to surveys and entries of vacant lands.”

Ҥ 4. There shall bea lien upon all real estate for the taxes
assessed or county levies laid thereon, and interest upon such
taxes and levies, at the rate of six per centum per annum,
from the fifteenth day of December, in the year in which the
same may have been assessed or levied, until payment thereof.
The auditor of public accounts shall keep a record of all real
estate which, since the tenth day of March, eighteen hundred
and thirty-two, shall have been or hereafter shall be returned
delinquent for non-payment of taxes or county levies. Until
a sale thereof, as hereinafter mentioned, any person may,
upon a certificate of the said auditor, pay into the treasury
the taxes or county levy on such real estate, with interest
thereon as aforesaid. For every such certificate the person
obtaining the same shall pay the auditor a fee of fifty cents.

Ҥ 5. In the months of July, August, and September, in
the year eighteen hundred and seventy-four, and annually
thereafter in one of these months until the sales of lands now
returned delinquent since the tenth day of April, eighteen
hundred and sixty-five, shall have been completed, and in
one of these months every three years thereafter, the audi-
tor of public accounts shall cause to he delivered to the treas-
urer of each county and corporation in the commonwealth a
list of the real estate therein which, since the tenth day of
April, eighteen hundred and sixty-five, shall have been or
hereafter may be returned delinquent for the non-payment
of taxes and on which taxes are still due, showing, in sepa-
rate columns, the amount due the state,-corporation and
county (including school tax) on each tract or lot so returned ;
and for interest thereon; whether the same was under sales
heretofore made, and whether or not the same has ever been
purchased by the commonwealth.”

Ҥ 7. Within twenty days after receiving such lists from
the auditor, such treasurer shall make out two copies for each
corporation, and one copy for each township, of his county,
and set up one at the front door of the courthouse of each
county, and one at some public place in each township other
than the one wherein the said courthouse is situated, and two
in two of the most public places in each corporation. To
each copy thus posted, he shall attach a notice that the real
estate therein mentioned, or so much thereof as shall be suf-
ficient to satisfy the taxes due thereon, and the interest, and
five per centum commissions to the treasurer, will be sold at
public auction, between the hours of ten in the morning and
four in the evening, on the first day of the next succeeding
(November or December) court of his county or corporation,
at the front door of the courthouse thereof, unless the said
taxes, interest and commissions, shall have been previously
paid. Such list and notice shall, if ordered by the court ot
the county or corporation in which such real estate lies, be
advertised in some newspaper published in the county, if
there be one, for four successive weeks, the expense of which
shall be apportioned among the delinquents, according to the
amount of taxes due by them, respectively: provided, the
cost of publication shall not exeeed five per centum of the
amount of such taxes.”

Ҥ 31. In the months of July, August and September, in the
year eighteen hundred and seventy-four, and in one of these
months annually, until the present lists of delinquent lands
are completed, and in one of these months, every three years
thereafter, the auditor shall cause to be delivered to the trea-
surers of each county or corporation, a list of the real estate
therein, so purchased by the commonwealth at sales for taxes
and remaining unredeemed, with the statement of the amount
which is necessary to redeem the same, exclusive of the
amounts due thereon prior to the tenth day of April, eighteen
hundred and sixty-five, and proceedings thereon shall be had
in reference thereto as other delinquent lands, except where
the claimant of such lands fails to pay into the treasury the
tax due thereon by the first day of January, eighteen han-
dred and seventy-five, sales shall be made thereof for the
whole amount that appears to be due thereon.”

“‘§ 34. The proceeds of the real estate sold by any treasu-
rer under chapter thirty-eight, Code of eighteen hundred and
seventy-three, for taxes, shall, if for taxes due the state, be
paid into the treasury of the state within three months after
such sale. The amounts due to the county on account of
such sale shall, at the first meeting of the board of supervi-
sors after such'sale, be by said treasurer reported to them,
who shall have the same control thereof as other count

- funds. In case of .a failure so to pay, if the failure be to th

‘state, the proceedings shall be had according to the fortiet
chapter, Code of eighteen hundred and seventy-three. |
the failure be to a county or corporation, the proceeding:
either by suit or motion, shall be in the name of such count
or corporation, against the said treasurer and his securities
and such party so moving or suing shall be entitled to recove
from said treasurer or his securities the sum so failed to bh
paid over, and interest thereon at the rate of eight per cen
tum per annum.”

2. Section thirty-six of said chapter is hereby repealed.

3. Be it farther enacted, That the thirty-eighth chapter o
the Code of eighteen hundred and seventy-three, be furthe
amended by the addition of the following sections:

Ҥ 37. For any notice given by an assessor or commisaionel
under the second section, he shall be entitled to a fee of twi
dollars, to be paid by the party, whose land should be but i:
not registered under the first section.

Ҥ 38. That, in each of the counties of this commonwealth.
wherein the treasurers have heretofore made sales, either iz
whole or in part, of the lands returned delinquent for state
taxes upon lists sent out to them by the auditor of public ac
counts, under the act approved on the second day of April,
eighteen hundred and seventy-three, where said sales have
conformed in all respects to the laws regulating the same.
said sales shall be deemed valid and binding, and the purcha
sers shall be fully invested with all the rights, and subject to
all the liabilities, now provided by law; subject to the right
of redemption in the owner, or other person, as now provided
by law, and also subject to the right of the counties to enforce
their lien for unpaid county levies, as hereinafter provided.

Ҥ 39. It shall be the duty of the treasurers of said coun-

, ties, who commenced and conducted the sales heretofore

- mad@ under the law of April second, eighteen hundred and
seventy-three, to furnish to the boards of supervisors thereof
lists of all lands so sold. by them and purchased or redeemed,
either by the commonwealth, or by any person other than
the commonwealth; copies of which said lists shall be posted
at the front door of the courthouse, and at not less than one
other public place in each of the townships of said counties,
together with a notice that said levies are due to the said

, county; and if the purchaser or owner shall fail or refuse to

, pay the amount of delinquent county levies on said lands
within six months after the posting of said notices, the said
boards of supervisors shall have the same right to redeem the
Same as is now provided by law for the owner or person hav-
ing the right to charge the same; and the said boards of su-
pervisors, upon the redemption of said lands, may, through
the treasurers of their respective counties, sell the same for
delinquent county levies, and the cost of redemption, in con-
formity, as near as may be, with the laws regulating the sales
of delinquent lands by the treasurers for state taxes.”

t 4. This act shall be in force from its passage.