tled to a certifi

SEC. 65. The purchaser of any tract of land sold by Purchaser entithe county treasurer for taxes, will be entitled to a certificate-its validity cate in writing, describing the land so purchased, the sum and form. paid, and the time when the purchaser will be entitled to a deed, which certificate shall be assignable, and said assignment must be acknowledged before some officer having power to take acknowledgment of deeds, such certificate shall be signed by the treasurer in his official capacity, and shall be presumptive evidence of the regularity of all prior proceedings. The purchaser acquires the lien of the tax on the land, and if he subsequently pay any taxes levied on the same, whether levied for any year or years previous or subsequent to such sale, he shall have the same lien for them, and may add them to the amount paid by him in the purchase, and the treasurer shall make out a tax receipt and duplicate for the taxes on the real estate mentioned in such certificate, the same as in other cases, and shall write thereon "Sold for tax at public sale." Such certificate shall be substantially in the following form, to-wit:

County Treasurer's Certificate of Tax Sale.

The Territory of Nebraska,}

County of

I

SS.

Treasurer of the county of

in the Terri

tory of Nebraska, do hereby certify that the following des-
cribed real estate in said county and territory, to-wit:
(describing the same) was on the -day of
18—, duly sold by me in the manner provided by law
for the delinquent taxes of the year 18- thereon,
amounting to

dollars, including interest and pen

alty thereon, and the costs allowed by law, to the said sum of

for dollars, he being the highest and best bidder for the same. And I further certify, that unless redemption is made of said real estate, in the manner provided by law, the said. heirs or assigns will be. entitled to a deed therefor on and after the A. D. 18-, on surrender of this certificate. In witness whereof, I have hereunto set my hand this

of

day

day of

A. D. 18-.

Treasurer.

certificate.

SEC. 66. The treasurer is authorized to demand fifty Treasurer to recents for each deed or certificate made by him on such ceive 50 cents for sale, together with the necessary amount of United States Revenue Stamps and the fee of the notary public, or other officer acknowledging the deed, but any number of parcels of land bought by any one person, may be included in one deed or certificate, as may be desired by the pur

sale may be sold

cate in such case.

chaser, and whenever the treasurer makes a deed to any lands sold for taxes, he shall enter an account thereof in the sale book opposite the description of the land conveyed.

SEC. 67. After the tax sale shall have closed and after Property not sold at public the treasurer has made his return thereof to the county at private sale- clerk, as provided in section sixty-three of this act, if any form of certifi real estate remain unsold for want of bidders therefor, the county treasurer is authorized and required to sell the same at private sale, at his office, to any person who will pay the amount of the taxes, penalty, and costs thereon for the same, and to deliver to said purchaser a certificate as provided in section sixty-five of this act, and to make out duplicate receipts for the taxes on such real estate and deliver one to the purchaser and the other to the county clerk, as herein before provided, (with the additional statement inserted in the certificate that such lands have been offered at public sale for taxes, but not sold for want of bidders) on which he is required to write, sold for taxes at private sale; and the treasurer is further authorized and required to sell as aforesaid all real estate in his county on which taxes remain unpaid and delinquent for any previous year or years.

Property sold may be redeem

SEC. 68. The owner or occupant of any land sold for ed in two years, taxes, or any other person, may redeem the same at any time within two years after the day of such sale, by paying the county treasurer, for the use of the purchaser, his heirs or assigns, the sum mentioned in his certificate, and interest thereon at the rate of forty per cent. per annum from the date of purchase, together with all other taxes subsequently paid, whether for any year or years previous or subsequent to said sale, and interest thereon at the same rate from the date of such payment, and the treasurer is to enter a memorandum of the redemption in the list of sales, and give a receipt thereof to the person redeeming the same, and file a duplicate of the same with the county clerk as in other cases, and hold the money paid to the order of the purchaser, his agent or attorney. Provided, Proviso as to id- that infants, idiots and insane persons may redeem any iots and insane lands belonging to them, sold for taxes, within two years after the expiration of such disability..

persons.

Persons claiming interest may redeem, etc.

Duties of treasurers in case of

SEC. 69. Any person claiming an undivided part of any land sold for taxes, may redeem the same on paying such proportion of the purchase money, interest, principal and subsequent taxes as he shall claim of the land sold.

SEC. 70. In every case of a partial redemption, purpartial redemp- suant to the last section, the quantity sold shall be reduced in proportion to the amount paid on such partial redemption, and the county treasurer shall convey accordingly.

tions.:

in two years the

ance to purcha

SEC. 71. If no person shall redeem such lands within If not redeemed two years, at any time after the expiration thereof and on treasurer to exproduction of the certificate of purchase, the treasurer of ecute a conveythe county in which the sale of such lands took place shall ser. execute to the purchaser, his heirs or assigns in the name of the Territory, a conveyance of the real estate so sold, subject however to all the claims which the Territory may have thereon for taxes or other liens or incumbrances.

conveyance to be

SEC. 72. Such conveyances shall be executed by the Execution of county treasurer under his hand, and the execution there- attested by clerk of shall be attested by the county clerk, with the county seal, and such deed shall be prima facie evidence of the truth of all the facts therein recited, and no more, and such deed shall be as far as practicable in the following form, to-wit:

day of

A. D. 18-, Form of treasu

Whereas, A B did on the
produce to the undersigned, C D, treasurer of the county
of
in the Territory of Nebraska, a certificate of
purchase in writing, bearing date the day of-
18-, signed by E F, who at the last mentioned date was
treasurer of said county, from which it appears that
did on the day of -, 18-, purchase at public
auction at the door of the court-house in said county, the
tract, parcel or lot of land lastly in this indenture descri-
bed, and which lot was sold to
for the sum of
being the amount due on the following tract or lot of land
returned delinquent
for the non-payment of

taxes, costs and charges for the year 18-, to-wit: (here
insert the land offered for sale.) And it appearing that the
said A B is the legal owner of said certificate of purchase,
and the time fixed by law for redeeming the land therein
described, having now expired, and the same not having
been redeemed as provided by law, and the said A B
having demanded a deed for the tract of land mentioned
in said certificate, and which was the least quantity of the
tract above described that would sell for the amount due
thereon for taxes, cost and charges as above specified, and
it appearing that said lands were legally liable for taxa-
tion, and had been duly assessed and properly charged on
the tax book or duplicate for the year 18-, and that said
lands had been legally advertised for sale for taxes, and
were sold on the day of
18. Now therefore, this
indenture, made this day of, A. D. 18- between
the Territory of Nebraska by CD, the treasurer of said
county of the first part, and the said A B, of the second
part, witnesseth, that the said party of the first part, for
and in consideration of the premises and the sum of one
dollar in hand paid, hath granted, bargained and sold, and
by these presents doth grant, bargain, sell and convey

rer's deed.

Acknowledgm't

Sale not invalid

if listed erroneously.

Certificates to be

conveyances are

ings when certi

unto the said party of the second part

heirs and assigns forever, the tract or parcel of land mentioned in said certificate and described as follows, to-wit:

to have and to hold said mentioned tract or parcel of land, with the appurtenances thereunto belonging, to the said party of the second part, heirs and assigns forever, in as full and ample manner as the said treasurer of said county is empowered by law to sell the same.

In testimony whereof the said C D, treasurer of said county of has hereunto set his hand and seal on the day and aforesaid.

year (Attest)

[Seal.]

Which deed shall be acknowledged by said treasurer before some one authorized by law to take acknowledgments of deeds.

SEC. 73. The sale of lands for taxes shall not be invalid on account of such lands having been listed or charged on the duplicate in any other name than that of the rightful

owner.

SEC. 74. When conveyances are delivered for lands cancelled when sold for taxes the certificate therefor shall be cancelled and made-proceed filed away by the county clerk, and in case of the loss of ficates are lost. any certificate, on being fully satisfied thereof by due proof, and give bond to the Territory of Nebraska in the sum equal to the value of the property conveyed as in cases of lost notes or other commercial paper, the county clerk may execute and deliver the proper conveyance and file such proof and bond with the county clerk.

When lands are SEC. 75. When by mistake or wrongful act of the erroneously sold County to hold treasurer, land has been sold on which no tax was due at purchaser harm- the time, the county is to hold the purchaser harmless by paying him the amount of principal and interest to which he would have been entitled had the land been rightfully sold, and the treasurer and his sureties shall be liable for the amount to the county on his bond, or the purchaser may recover the same directly from the treasurer.

License to peddlers-amount.

From whom obtained.

Penalty for peddling without license.

SEC. 76. A tax for territorial purposes shall be levied upon each peddler of watches, clocks, jewelry, or patent medicines, and all other wares and merchandise not manufactured within the limits of this territory, for a license to peddle throughout the territory for one year, the sum of thirty dollars.

SEC. 77. Such license may be obtained from the county clerk of any county, upon paying the proper tax to the treasurer thereof, and taking his receipt therefor.

SEC. 78. Any person so peddling without a license is guilty of a misdemeanor, and the person actually peddling is liable whether he be the owner or not, and upon conviction thereof, shall forfeit and pay the sum of fifty dollars to the county treasurer where such conviction shall be had,