of personal property, the word "personalty" may be written across the column after the name and amount carried into the column of value. Such list may be in the following form:

SEC. 25. An entry is required to be made upon the tax list showing what it is, and for what county, and the year it is, and the county clerk shall attach to the list his warrant under his hand and official seal, in general terms, requiring the treasurer to collect the tax therein levied, according to law, and no informality in the above requirements shall render any proceedings for the collection of taxes illegal, and such list shall be full and sufficient authority for the treasurer to collect all taxes contained therein.

SEC. 26. Immediately after the assessment roll is corrected, the county clerk shall make out an abstract thereof, containing the whole amount of each species of property, and the value of the same, together with the total valuation of all property assessed, which abstract said clerk shall transmit forthwith to the auditor of the territory.

SEC. 27. If on the assessment roll, or on the tax list, there be an error in the name of a person taxed, the name may be changed, and the tax collected from the person intended, if he be taxable, and can be identified by the treasurer or

assessor.

DUTIES OF TREASURER.

SEC. 28. No demand of taxes shall be necessary except as provided in section thirty-one of this act, but it shall be the duty of every person owing tax, to pay the same to the treasurer of

the county, at the time and place fixed by the treasurer; and if any such tax payer shall fail or refuse to pay the tax assessed against him on or before the first day of November following the levy thereof, twenty per cent. of such tax shall be added thereto, and collected as a portion of such tax'; and it shall be the duty of the collector, immediately after said first day of November, to seize any personal property belonging to, or which may have been assessed to any tax payer who shall then be delinquent, and sell the same as provided in section forty-eight of this act: Provided, That nothing herein shall be so construed as to prohibit the collector from seizing and selling personal property at any time before the first day of November, but it shall be his duty at any time when there shall appear to be danger of the removal of property on which taxes are unpaid, from the county, to seize and sell a sufficient amount of the same to satisfy the taxes thereon, together with the costs of seizure and sale.

SEC. 29. If any tax payer, against whom tax may be levied, shall remove his property from the county where such tax was levied, the treasurer of such county shall sue for and collect such tax in the name of the county, in the manner as provided for the collection of debts.

SEC. 30. In case where sufficient personal property, liable to seizure, cannot be found to pay the tax assessed against any person or company, the treasurer may sue for and collect such tax by attachment, garnishment or otherwise.

SEC. 31. The county treasurer shall, by printed or written handbills posted in each township in his county, notify the tax payers thereof, that he will be at some point in said township, not less than one nor more than three days, to receive the taxes due the county. Said county treasurer shall visit such township prior to the first day of October of each year.

SEC. 32. On or before the first Monday of January in each year, the treasurer is directed to offer at public sale, at the court house in his county, all lands on which the taxes levied the preceding or any previous year still remain unpaid, but such sale shall not be void if not made till after the day named.

SEC. 33. The treasurer shall give notice of the sale of real property by publication thereof, once a week, for four weeks, in a newspaper in his county, if there be one of weekly issue, the

first of which shall be, at least, four weeks before the sale, and by a written notice posted on the door of the court house, or building commonly used therefor, for four weeks before the sale; and if there be no such newspaper published in the county, the like notice shall be given by posting one written notice the above length of time, in some public place in each township or precinct in which any land to be sold is situated, and one on the court house door. Such notice shall contain a notification that all lands on which the taxes of the preceding year or years (naming it) have not been paid will be sold, and the time and place thereof, with a list of the lands. Ten per cent. upon the amount of the taxes due shall be added when the lands are advertised.

SEC. 34. Such sale is directed to take place between the hours of nine o'clock in the forenoon, and five o'clock in the afternoon and be adjourned from day to day, Sundays excepted, until all the lands are sold.

SEC. 35. At the February session of the board of county commissioners, the treasurer is required to file in the county clerk's office, a return of his sale of lands, retaining a copy in his office, showing the land sold, the names of the owners so far as known, the names of the purchasers, and the sums paid by them, and also a copy of the notice of the sale, with a certificate of the service, verified by an affidavit, and such certificate shall be evidence.

SEC. 36. The person who offers to pay the amount due on any parcel of land, for the smallest portion of the same, is to be considered the highest bidder, and when such portion constitutes one-half or more of the parcel, it is to be taken from the east side thereof, dividing it by a line running north and south, except that town lots are to be divided in each case lengthwise, by a line parallel with the proper lines of lots; if the portion be less than one-half, the tract is to be taken from the south-east corner in a square form, as nearly as the form of the land will conveniently permit. The preceding provisions of this section are subject to the following qualifications: The homestead is liable to be sold for no tax, save that which is due on the same exclusively, and the above directions concerning the divisions of a tract of land shall be modified so as to meet this requirement, and to that end the quantity of land bid for may be obtained by drawing a divi

sion in any direction or form, so as to avoid the homestead, and when the homestead constitutes a part of the tract sold, and is not yet ascertained, the court may, in the action hereafter authorized, at the suggestion of either party, cause a proceeding to be had, similar to that required to a mechanics' lien. For the ascertainment of the homestead, and in all other cases of such sales, it may take the requisite order and proceedings to ascertain the land sold, and set it apart from the homestead.

SEC. 37. Should any person so bidding fail to pay the amount due, the treasurer may again offer the land for sale; if it has closed, he may again advertise it specifically, and by description, by one written notice posted for two weeks in the civil township in which the land lies, and one such notice on the court house, or the treasurer may recover the amount bid by civil action, brought in the name of the county, in the township or precinct where the county seat is situated.

SEC. 38. The county treasurer shall make out, sign and deliver to the purchaser of any real property sold for the payment of taxes as aforesaid, a certificate of 'purchase, describing the property on which the taxes and costs were paid by the purchaser, as the same was described in record of sales, and also how much and what part of each tract or lot was sold, and stating the amount of each kind of tax, interest and cost for each tract or lot for which the same was sold, as described in record of sales, and that payment has been made therefor. If any purchaser shall become the purchaser of more than one parcel of property, he may have the whole included in one certificate. For each certificate so delivered, the purchaser shall pay a fee of one dollar to the county

treasurer.

SEC. 39. Such certificate of purchase shall be assignable by indorsement, and on assignment thereof, shall vest in the assignee or his legal representatives, all right and title of the original purchaser.

SEC. 40. Real property sold under the provisions of this act, may be redeemed at any time before the expiration of one year from the date of the sale, by the payment to the treasurer of the proper county, to be held by him subject to the order of the purchaser, of the amount for which the same was sold, and sixty per cent. interest per annum on such subsequent taxes, unless such

subsequent taxes have been paid by the person for whose benefit the redemption is made, which fact may be shown by the treasurer's receipt: Provided, That if real property of any minor, married woman, or lunatic, be sold for taxes, the same may be redeemed at any time within one year after such disability is removed, by the guardian or legal representatives.

SEC. 41. The county treasurer shall, upon application of any party to redeem any real property, sold under the provisions of this act, and being satisfied that such party has the right to redeem the same, and upon the payment of the proper amount, issue to such party a certificate of redemption, setting forth the facts of the sale, substantially, as contained in certificate of sale, the date of redemption, the amount paid, and by whom redeemed; and he shall make the proper entries in the book of sales in his office, and shall receive two dollars for such services.

SEC. 42. Immediately after the expiration of the time allowed for the redemption of any land sold for taxes under the provisions of this act, the treasurer then in office shall make out a deed for each lot or parcel of land, sold and remaining unredeemed, and deliver the same to the purchaser upon the return of the certificate of purchase. The county treasurer is required to demand five dollars for each deed made by him on such sale, but any number of parcels of land, bought by one person, may be included in one deed, as may be desired by the purchaser.

SEC. 43. Deeds executed by the treasurer shall be substantially in the following form:

"Know all Men by these Presents, That whereas the following described real property, to wit: (here follows the description) situated in the county of- and territory of Montana, was sub; and whereas, the taxes

ject to taxation for the years A.D. assessed upon said real property for the year or years aforesaid, remained due and unpaid at the date of the sale hereinafter named; and whereas, the treasurer of said county did, on the ——— day of , A. D. 18-, expose at public sale, at the court. house, in the county aforesaid, in substantial conformity with all the requisitions of the statute in such case made and provided, the real property above described, for the payment of the taxes, interest and cost then due and remaining unpaid on said property; and whereas, at the time and