Page:1862 Territory of Dakota Session Laws.pdf/446

CHAP. LXIX] and sale, but if they are not paid before the first day of March, he shall collect as a penalty for non-payment, from each tax payer so delinquent, one per cent of the amount of his tax additional, and if not paid before the first day of April, he shall collect another one per cent. additional, and so on for each full month which shall expire before the tax shall have been paid. The treasurer shall in all cases make out and deliver to the Treasurer to tax payer a receipt for taxes paid, stating the time of payment, the description of the land, the amount of any kind of tax, the interest on each, and costs, if any, giving a separate receipt for each year, and shall make the proper entries of such payment in the books of his office: Provided, That it shall be the duty of each county treasurer to receive the full amount of any county, state, or school tax, whenever the same shall be tendered, and give a separate receipt therefor.

. 38. In all cases where any person shall pay any tax or any portion thereof that shall thereafter be found to be erroneous or illegal, whether the same be owing to clerical or other errors, the board of county commissioners shall direct the treasurer to refund the same to the tax payer; or in case any real property, subject to taxation, shall be sold for the payment of such erroneous tax, the error in the tax may at any time be corrected as above provided, and shall not affect the validity of the sale.

. 39. On the first Monday in October, 1864, and in each year thereafter, the county treasurer is required to offer at public sale at the court house, or if there is no court house, at the office of the county treasurer, all lands on which taxes of any description for the preceding year or years shall have been delinquent and remain due, and such sale shall be made for and in payment of the total amount of taxes, interest, and cost, due and unpaid on such real property.

. 40. The county treasurer is required to give notice of the sale by publishing an advertisement thereof in some newspaper printed in his county if any such there be, and if there be no such paper printed in his county, then in the newspaper printed in this territory nearest the county seat, and by posting a copy of said notice on the door of the court house in said county, but if there is no court house, then upon the door of the county treasurer's office, at least four weeks before the day of the sale. Such advertisement shall