Page:1862 Territory of Dakota Session Laws.pdf/447

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430
REVENUE.
[CHAP. LXIX.

state the time and place of sale, and contain a description of the several parcels of real property to be sold, as the same are recorded on the tax list, the amount of tax, interest, and costs due on each tract, and the names of owners when known, to whom taxed. The treasurer is directed to charge and collect, in addition to the taxes and interest, the sum of twenty cents on each tract of land advertised for sale, when the same is included in one line of single column width of the paper in which the publication is made, but if the description occupies more than one line of such single column width, then the same shall be thirty cents for each, which sum shall go into the county treasury.

Sect. 41. The county treasurer shall attend at the court house or at his own office as herein provided, on the day of sale, and then and there, at the hour of ten o'clock in the forenoon, proceed to offer for sale separately, each tract or parcel of real property advertised for sale, on which taxes and costs have not been paid.

Sect. 42. The purchaser who offers to pay the amount of taxes due on any parcel of land for the snallest portion of the same, is to be considered the purchaser. The homestead is liable to be sold for no tax, save that which is due on itself exclusively, and to that end the quantity of land bid may be obtained by drawing the division line in any direction so as to avoid the homestead.

Sect. 43. The treasurer shall continue the sale from day to day as long as there are bidders, or until the taxes are paid.

Sect. 44. The person purchasing any lot or parcel of land shall forthwith pay to the treasurer the amount of taxes and costs on said lot or parcel of land, and on failure to do so, said land shall at once be sold again in the same manner as if no sale had been made.

Sect. 45. No irregularity or informality in the advertisements shall affect in any manner the legality of the sale or the title to any real property conveyed by the treasurer's deed under this act, but in all cases the provisions of this act shall be deemed sufficient notice to the owners, of the sale of their property.

Sect. 46. The treasurer shall file in the office of the clerk of county commissioners the certificate of the publisher