same time, a true and complete account of the condition of the county treasury, specifying the amount of taxes received and collected by him.

SEC. 41. List of unpaid taxes. He shall, so soon after the first day of January in each year as possible, make out a complete list of the lands and property [142] upon which the taxes remain unpaid, which list he shall file in his office. SEC. 42. Compensation. The treasurer shall receive for his compensation four per cent., until it amounts to the sum of two hundred and fifty dollars— should the amount collected amount to so much-and two per cent. on all above that amount; and shall be allowed the same fees for making distress and sale of goods and chattels for the payment of taxes as may be allowed by law to constables for making levy and sale of property on execution; traveling fees to be computed from the seat of justice of the county to the place of making the distress; and also, the sum of fifty cents for making a deed for lands sold for taxes. SEC. 43. Interest on taxes. All taxes upon any lands and property due and unpaid on the first day of January, for the previous year, and returned delinquent, as aforesaid, shall draw interest at the rate of twenty-five per centum.

SEC. 44. Delinquent list. The treasurer shall receive the taxes due upon any of the delinquent lists upon the terms provided for in the foregoing section, and upon no other, during the space of two years from the first day of January next after said list shall be filed in his office as delinquent.

SEC. 45. Taxes unpaid-report. When the taxes upon lands in any county in this state have remained thus due and unpaid for the said term of two years, it shall be the duty of the county treasurer to make report thereof to the district court of his county, at the first term thereafter, which report shall be in the following or equivalent form:

List of Lands and other Real Estate, situated in the county of

in the

State of Iowa, on which taxes remain due and unpaid for the year herein set forth:

SEC. 46. Advertisement-contents. Before making the application to the district court, provided for in the preceding section, the treasurer shall publish an advertisement in some newspaper printed in his county, if any such there [143] be, and if there be no such paper printed in the county, then in the nearest newspaper in the state, which advertisement shall be three times published, one of which shall be at least six weeks prior to said term of said district court; and the said advertisement shall contain a list of the delinquent lands and town lots to be reported to said court, the names of the owners, if known, the amount of taxes, interest and costs due thereon, and the year or years for which the same are due; shall give notice of the intended application to the court for judgment against said lands and town lots, for said taxes, interest and costs. thereon, and for an order to sell the said lands and town lots for the satisfac

tion thereof; and shall also give notice that after the adjournment of the said district court, all the lands and town lots against which judgment shall be pronounced, and for the sale of which such order shall be made, will be exposed to public sale at the court house in said county for the amount of said taxes, interest and costs, due thereon; and the advertisement published according to the provisions of this section, shall be deemed and taken to be sufficient and legal notice, both of the aforesaid intended application by the treasurer of [to] the district court for judgment, and also of the sale of said lands under the order of the said court.

SEC. 47. Duty as to advertisement. The treasurer shall obtain a copy of the advertisement, together with the certificate of the due publication thereof, from the printer or publisher of the newspaper in which the same shall have been published, and shall file the same with the clerk of the said district court at the said term thereof, together with the said reports provided for in the 45th section.

SEC. 48. Duty of district court clerk-form. The clerk of the district court, upon filing such report and certificate of publication by the treasurer, shall receive and record the same in book to be kept for that purpose, in which he shall enter all judgments, orders and other proceedings of the court in relation thereto, and shall keep and preserve the same as a part of the record of the court; and the said clerk shall place the said report and the certificate of said treasurer at the head of the common law docket for said term, in the following form, to wit:—

SEC. 49. Duty of court-order of sale. It shall be the duty of said court, upon calling the common law docket for said term, if any defence be offered by any of the owners of said land so reported, or by any person having a claim or interest therein, to hear and determine the same in a summary way, without pleadings; and if no defence be made, the said court shall pro-[144]-nounce and render judgment against the said lands, and shall thereupon direct the clerk of said court to make out and issue an order for the sale of the same, which shall be in the following form, to wit:

Whereas, A. B., treasurer of said county, returned to the district court of said county on the day of the following tracts and parts of tracts of land and town lots, as having been assessed for taxes by the assessor of said county for the yearand that the taxes thereon remain due and unpaid on the day of the date of the said treasurer's return, and that the respective owner or owners have no goods and chattels within his county on which the said treasurer can levy for the taxes, interest and costs, due and unpaid on the following described lands and town lots, to wit:

And whereas, due notice has been given of the intended application for a judgment against said lands and town lots, and no owner hath appeared to make defence or show cause why judgment should not be entered against said lands and town lots, for the taxes, interest and costs due and unpaid thereon, for the year herein set forth; therefore it is considered by the court, that judgment be, and is hereby entered against the aforesaid tract or tracts of land, or parts of tracts and town lots, (as the case may be,) in the name of the state of Iowa, for the sum annexed to each tract or parcel of land or town lot, being the amount of taxes, interest and costs due severally thereon, and it is ordered by

the court, that the said several tracts of land and town lots, or so much thereof as shall be sufficient of each of them to satisfy the amount of taxes, interest and costs, annexed to them severally, be sold as the law directs."

SEC. 50. Form. That the form as herein before set forth, shall be pursued as near as the nature of the case will admit.

SEC. 51. Duty of clerk as to order-duty of treasurer. That it shall be the duty of the clerk, within five days after the adjournment of said court, to make out, under the seal of said court, a copy of the treasurer's report, together with the order of the court thereon, which shall constitute the process on which all lands and town lots shall be sold for county and state taxes, and deliver the same to the treasurer of his county, and the treasurer shall thereupon cause the said lands and town lots to be sold on the day specified in the notice given by him for the sale of the same, and make return thereof to the said clerk within twenty days after the last day of said sale.

SEC. 52. Tax, etc., paid before sale. Any person or persons owning or claiming lands or town lots advertised for sale as aforesaid, may pay the taxes, interest and costs [145] due thereon, to the treasurer of the county in which the same are situated, at any time before the sale thereof.

SEC. 53. Figures may be used. On all advertisements for the sale of lands or town lots for taxes, and in entries required to be made by the clerk of the court, figures may be used to denote townships, ranges, sections, parts of sections, dates, and the amount of taxes, interest and costs.

SEC. 54. Sale. The treasurer of each county in which lands or town lots shall have been advertised for sale for taxes, as hereinbefore prescribed, shall attend at the court house, or if there be no court house, then at the place of holding courts in said county, on the day for which said sale is fixed in the said advertisement, and between the hours of ten o'clock, a. m.; and three o'clock p. m., shall proceed to sell each lot, tract, or parcel of land, advertised for sale in his county, as aforesaid, at public auction, commencing with the first lot or parcel named in the list, and proceeding until the whole are sold. He shall continue the sale each day until three o'clock p. m., and then adjourn until the next day, and shall thus proceed, from day to day, (Sundays excepted,) till the sales are completed.

SEC. 55. Sale continued-manner. In selling the said lands, the treasurer shall offer the whole tract or lot for sale for the amount of taxes, interest and costs thereon, including the fees hereinafter mentioned, and so much thereof as may be necessary shall be struck off to the lowest bidder; that is, to the person who has offered to pay the amount due, as aforesaid, for the least number of acres. When a portion of a tract shall have been struck off, on any such bid, it shall be taken off the east side of said tract, extending the whole length on the east side, and so proportioned in width as to embrace the number of acres sold as aforesaid. If no person shall offer to pay the amount due on said land for less than the whole tract, the whole tract shall be struck off to any bidder for the said amount; but if no person shall offer to pay said amount for the whole tract, the same shall be struck off to the county, and the county set down as the purchaser thereof for the said amount due thereon.

SEC. 56. Certificate of sale may be assigned-effect-if not redeemedinterest-fees-deed to be executed-effect of conveyance-if tax has been paid proviso. As soon as may be after the sale by this act provided for, the 'treasurer shall give the purchaser a certificate in writing, describing the same with certainty, the sum paid therefor, and the time when the purchaser will be entitled to a deed for such lot or land, or part thereof, which certificate may be assignable by endorsement on the same, which assignment shall have the same force and effect as the assignment of other bonds for the conveyance of land; and if the owner or claimant of the lot or tract of land described in such cer

tificate shall not, within two years from the date thereof, pay the purchaser, his heirs or assigns, or to the treasurer of the county in which such lot or tract of land be [146] situated, for the use of the purchaser, his heirs or assigns, the sum mentioned in said certificate, with interest thereon at the rate of twentyfive per cent. per annum, and redeem said lands from said purchase, for which said clerk [treasurer?] shall receive as a compensation for such redemption the sum of twenty-five cents for each eighty acres, and the same for each town lot, which sum said claimant shall pay said clerk [treasurer?] before redemption. The said treasurer or his successor in office at the time such deed is demanded, shall, at the expiration of the said two years, execute to said purchaser, his heirs or assigns, in the name of the state of Iowa, a conveyance of the lot or tract of land so sold as aforesaid and described in said certificate, which conveyance shall vest in the person to whom it is given an absolute estate in fee simple, and such conveyance acknowledged and recorded shall be good and valid in law. No sale of lands for taxes, nor deed made in pursuance thereof shall be of any validity, if the tax for which the same is sold shall have been paid prior to such sale, and the collector's receipt shall be evidence of that fact: provided, always, that when the lands of minors, insane persons, or persons in confinement, and feme soles be sold, the same shall be redeemable within one year after such disability shall have been removed.

SEC. 57. Effect of sales and deed. Sales made and deeds executed by treas urers as aforesaid, shall have the same force and effect, and be of the same legal validity, as sales when upon execution from district courts and deeds made by sheriffs upon such sales.

SEC. 58. Treasurer to be charged with taxes-how released. The treasurer of each county shall be charged with the amount of state tax, according to the copy of the assessment list returned to the auditor of state, and shall only be released from the obligation of his bond when the whole amount shall have been paid in or satisfactorily accounted for.

SEC. 59. Taxes, how paid. County orders shall be received at par when offered for county taxes, and one half of the state revenue shall be paid in cash and the remainder in cash or auditor's warrants.

SEC. 60. Duty of county treasurer-what funds received-duty as to delinquent lists. The treasurer of each county shall pay into the state treasury the amount of money collected by him, on or before the 15th day of February of each year, for which he shall receive a receipt, and nothing shall be received by the treasurer of state, except such funds as are received by law for state taxes. That it shall be the duty of the treasurer to collect the delinquent lists of the preceding year or years, and pay the same into the county and state treasuries, as they are herein required to pay in the taxes of the current year, and also to keep a separate account of the same, and specify, in said account to the clerk of the board of commissioners, for what year the same was col[147]-lected. That the portion belonging to the state treasury shall be certified to the auditor of state by the clerk of the board of commissioners, and the amount shall be paid by the treasurer to the state treasurer, at the time and in the manner of paying over the state revenue for every current year.

SEC. 61. Duty of state treasurer and auditor as to interest on loan. It shall be the duty of the [state] treasurer and auditor to make a liberal estimate of the amount of money necessary to meet all obligations on account of the Iowa state stock, which may fall due before the expiration of the year, or before the revenue of the ensuing year shall be available, and set aside a sum sufficient for the purpose, out of the first money coming into the treasury from any source whatever; which sum shall be considered as irrevocably appropriated to that purpose.

SEC. 62. Repealing section-proviso. All acts and parts of acts conflicting with the provisions of this act are hereby repealed: provided, that nothing in this act shall be so construed as to prevent any person now holding office in this state, from holding the same until the first Monday in August, 1847. Neither shall anything in this act contained in any way interfere with the collection of any taxes already levied under the laws now or heretofore in force.

Approved, February 25th, 1847.

CHAPTER 101.

PENITENTIARY.

AN ACT relative to the penitentiary.

Be it enacted by the General Assembly of the State of Iowa:

SECTION 1. Agent-his duties. That for the purpose of rendering the penitentiary efficient, an agent shall be appointed by joint resolution of the general assembly, whose duty it shall be to make the necessary contracts for completing the walls of the building, placing a roof over the part intended to be under cover, enclosing the exterior yard, and finishing ten additional cells, unless the means at his disposal are sooner exhausted.

SEC. 2. State bonds. To meet the necessary expenditure thus incurred, the governor shall cause to be executed state bonds to the amount of ten thousand dollars, drawing six per cent. interest per annum, and deliver the same to the agent herein before mentioned.

SEC. 3. Additional state bonds. Whenever there shall be any such moneys in the treasury of the school fund, the governor, at the request of the agent, shall issue state bonds not exceeding ten thousand dollars in amount, made paya-[148] ble in ten years, to the common school fund, and bearing interest at the rate of ten per cent. per annum, payable on the first day of February in each year.

SEC. 4. Bonds to be filed-auditor to pay-amount. These bonds shall be filed in the office of the auditor of the school fund, who shall at any time thereafter, when requested by the agent, pay over to him the moneys hereby appropriated which may be then in the treasury; but not more than five thousand dollars shall be placed in the hands of the agent at any one time, over and above the amount for which satisfactory receipts and vouchers shall have been by him previously filed in the office of the auditor of state.

SEC. 5. Agent's bond-oath. Previous to commencing to discharge the duties of his office, the agent shall file, in the office of the state treasurer, his bond in the penalty of ten thousand dollars, with security to be approved by the governor, conditioned that he will faithfully account for and pay over all moneys that shall come into his hands as such agent. He shall also take an oath faithfully to discharge the duties of his office, which shall be filed with his bond.

SEC. 6. Interest, how paid. The interest on the loan hereby authorized, shall always be paid in preference to any other charge against the state treasury, except that for the interest on the loan already authorized.

SEC. 7. Work, how prosecuted. The work shall be prosecuted in such a manner as not to exceed in expense the sum herein appropriated, leaving that part of the work, (if any,) unfinished which is least important.

SEC. 8. Prisoners-keeper. Prisoners in the penitentiary shall be under the supervision of the agent, who shall have power to employ a keeper, to direct