Page:Federal Reporter, 1st Series, Volume 4.djvu/138

 124 FEDEBAIi BEPOETBR. �erative. The advertisement should have been inserted each week for six months in six papers designated by the act ; this was not done. In the Kennebea Journal there appear to have bëen but two insertions of the advertisement in each of the months of October, December, January, and February. There is no evidence of the notice having been published in the Portland Adcertiser after October, and some omissions are fonnd in the publications in the Easter:i Argus, as well as in the two papers printed in Bangor. Unless the notice required by the statute -was duly published in conformity to its require- ments, the treasurer had no authority to certify a list of unpaid taxes to the land agent, and he was without authority to sell the same and give a good title to the purchaser. �The treasurer returned to the land agent that the taxes, both state and county, amounting to $100.94, were unpaid on 15,020 acres of land in this township for the years 1841 to 1844, inclusive, and that officer proceededtoadvertiseand sell that number of acres, and no more. The ledger of the state treasurer states by whom the taxes were paid for each year, but does not always give the numbers of the lots upon which they were paid. The taxes for the years 1841 and 1842 were frequently paid by the owners in subsequent years, and on referring to the ledger entries for those years it appears for which lots the taxes were thus paid by these parties for previous years, We can thus ascertain for which lots the payments were made during these four years. It appears from the ledger that the taxes for 1841 were paid upon 7,017 acres, in which were twice included lot 61, the tax upon which was paid for that year by both Cotton Lin- coin and J. G. Chase, and also lot 60, the tax upon which was also paid by both True Grreen and J, P. Martin. TJhese two lots, containing 400 acres, were thus duplicatedin ascer- taining the number of acres upon which the owners had paid the taxes. The 7,017 acres, therefore, should be reduced to this extent, leaving the taxes paid only upon 6,617 aeres, aud unpaid on 15,423. The state treasurer's return of the niuu- ber of unpaid acres was, therefore, erroneous. Instead of 16,026 acres to be sold for taxes, there were 15,423, and the ����