43; March 1.

L. 1882, chap. 62, § sessed by the collector shall be as valid for all purposes as if the assessment had been regularly made in the manner hereinbefore provided. But the person so assessed shall have the right of appeal to the board of county commissioners for a correction or abatement of such assessment, or refunding any part of the tax erroneously assessed, if paid by him.

Tax: effect of a judgment and exe

cution.

Id. § 44.

Account current.

Id. § 45.

Persons removing: collection from.

Record: effect of.

Id. § 46.

Penalty: collec tion of.

§ 4057. Every tax levied according to the provisions of this act shall have the force and effect of a judgment against the person assessed, and taxes upon real estate are hereby made a lien thereon from the date of the levy thereof, and taxes due from any person upon personal property shall not be satisfied nor the lien removed until the taxes are abated or paid or the property sold for the payment thereof. The tax list and warrants hereinbefore provided for shall have the force and effect of an execution against the person or property assessed.

$4058. On delivering the tax list and warrant to the collector, the clerk must charge the collector with the full amount of the taxes levied, and if the delinquent tax list is transferred from one collector to another, the clerk must credit the one and charge the other with the amount then outstanding on the tax list. All such amounts shall remain a charge against the collector until collected and accounted for or abated by the county commissioners.

§ 4059. If any person against whom a tax has been assessed shall remove into another county of this territory, leaving no property in the county where the taxes were levied, out of which the same can be made, the collector of the county where said taxes are delinquent, shall make out a certified abstract of said taxes as they appear upon the tax book and forward the same to the county in which said person may be or may have property. The collector forwarding and the one receiving said abstract shall each keep a record thereof, and upon the receipt and filing of said abstract in the office of the collector to whom it is sent, it shall have the full force and effect of a levy of taxes in that county, and the collection of such taxes shall be proceeded with in the same manner as if duly levied in such county.

§ 4060. The officer collecting taxes, so certified into another county, shall, in addition to the penalties provided by law on delinquent taxes, assess and collect the further penalty of ten per cent. on the amount of such taxes, and when collected shall transmit the amount to the collector of the county where such taxes were levied, less the said penalty of return ten per cent. If in his opinion such taxes cannot be collected, the officer shall return the abstract with his certificate thereon that the taxes are uncollectible.

Transmission.

Abstract, of; when. Id. § 17.

Lien on real estate.

§ 4061. One-half of the taxes upon real estate shall, as between vendor and purchaser, become a lien upon such real estate on and after the first day of January in each year, and C. 61. L. 1893, § 13; the other half on and after the first day of July in each year.

Feb. 23.

Personal demand unnecessary.

§ 4062. No personal demand for taxes shall be necessary, but it is the duty of every person subject to taxation to call upon the county collector between the first day of August and the first day of January following, and pay half his taxes,

C. 61. L. 93, § 14; Feb. 23.

Distraint and sale.

Collector to visit each precinct.

Notice given.

Property to be held: when.

and to call upon the county collector between the first day of
August and the first day of July in the following year and
pay the other half of his taxes; and if any person shall fail or
neglect to pay his taxes as hereinabove provided until after
the first days of January and July following the levy thereof,
the collector shall proceed to make the same by distraint and
sale of his personal property, and the tax list shall be suffi-
cient warrant for such distraint. It is, however, the duty of
the collector to visit each precinct in his county to receive the
taxes, first giving ten days' notice of the time and place ap-
pointed by him, by hand bills posted in at least three public
places in the precinct. He shall give such notice immediately
after receiving the tax lists: Provided, That when the col-
lector negligently or willfully fails or refuses to collect any of
such taxes, or to make such distraint, he shall be liable on his
bond for the full amount of such taxes so failed to be collect-
ed or distrained for, together with interest at twelve per cent.
§ 4063. When the collector distrains personal property,
and the owner shall refuse to give a good and sufficient bond
for the delivery thereof on the day of sale, he may keep the
same at the expense of the owner. He shall give notice and
sell such property in the manner provided by law for the sale
of personal property under execution. Any surplus remain-
ing above the taxes, charges of keeping and fees for sale,
shall be returned to the owner, and the collector shall, on de-
mand, render an account in writing of the sales and charges. March 1.
§ 4064. Immediately after the taxes become delinquent,
the county collector shall proceed to collect the same by dis-
tress and sale of the personal property of the delinquent tax
payers, in the manner prescribed in the preceding section;
and for this purpose he is authorized to appoint one or more
deputies to aid and assist him. Each deputy so appointed
shall receive as a compensation for his services and execution,
ten per cent. on the amount of all delinquent taxes collected
and paid over by him, and in case of a sale, in addition thereto,
the fees and mileage allowed a sheriff for levy and sale on ex-
ecution, all of which percentage and costs he shall collect
from the delinquent, together with the whole amount of de-
linquent taxes and interest.

Sale: how to be conducted.

Surplus to be returned to owner.

ed.

L. 1882, C. 62. § 51;
Deputies authoriz

Fees and costs.

Id. § 52.

Collector. resistance of; refusal to

§4065. If the collector or his deputy be resisted or impeded in the execution of his office, he may require any suit- aid; penalty. able person to assist him therein, and if such person refuse the aid he shall forfeit a sum not exceeding twenty-five dollars, to be recovered by civil action in the name of the county, and the person resisting shall be criminally liable as in the case of resisting the sheriff in the execution of process.

Id. § 53.

Delinquent: when.

§ 4066. On the first day of January in each year half of the unpaid taxes for the year last past, and on the first day of July in each year, the remaining half of the unpaid taxes for the year last past, shall become delinquent and shall draw interest at the rate of twenty-five per cent. per annum, but the collector shall continue to receive payments of the same after the first day of January and July until the day of sale. Feb. 23. § 4067. The collector shall, in all cases, make out and deliver to the tax payer a receipt, stating the time of payment,

C. 61. L. 93, § 12;
Receipt; form of.

March 1.

C. 62. L. 82. § 55: the description and assessed value of each parcel of real estate and the assessed value of personal property: the amount of each kind of tax, the interest on each and costs, if any, giving a separate receipt for each year: and he shall make the proper entries of such payment on the books of his office.

Returns: when and how to be made.

§ 4068. On or before the tenth day of each month the collector shall pay to the county treasurer all moneys due the county for taxes and licenses, or otherwise collected by him for county or school purposes, remaining in his hands on the first day of that month, and to the territorial treasurer all moneys due the territory on any account in his hands on the Triplicate receipts: first day of that month. Triplicate receipts shall be given by the respective treasurers for each of such payments, one of which receipts the collector shall retain for his protection, and one he shall file with the clerk, and one with the territo rial auditor. Credit shall be given the collector for the amount shown by such receipts to have been paid.

disposal of.

Id. § 56.

Account current:

form of.

Debits.

Credits.

Id. § 57.

Refunds by commissioners.

Id. § 58.

Auditor to credits.

Id. § 59.

give

Refund in case of double assessment.

$4069. The county clerk shall keep full and complete accounts with the county collector, with each separate fund or tax by itself, in each of which accounts, he shall charge him with the amounts in his hands at the opening of such account whether it be delinquent taxes, cash or other assets belonging to such fund, the amount of each tax for each year when the tax book is delivered to him, and all additions to each tax or fund, whether by additional assessments, interests or delinquent taxes, or other items, and all licenses that may be assessed from time to time. And he shall credit the collector, on proper receipt, for money paid to the treasurer for double. erroneous, illegal or improper assessments, the correction or abatement of which causes a diminution of the tax, and for uncollectible taxes; but no credit shall be given for improper assessments or uncollectible taxes until the same has been allowed and ordered by the county commissioners upon satisfactory evidence of the facts.

§ 4070. In all cases where any person shall pay any tax. interests or costs, or any portion thereof that shall thereafter be found to be erroneous or illegal, whether the same be due to erroneous or improper assessment, or improper or irregu lar levying of the tax, to clerical or other irregularities, the board of county commissioners shall order the same refunded to the tax payer without discount.

§ 4071. The territorial auditor shall credit each county with the amount of territorial tax that may have been abated as improperly assessed, as uncollectible, or that may have been refunded to the tax payer or purchaser of real estate erroneously sold, upon receiving a certified copy of the order of the county commissioners allowing the same.

§ 4072. When by mistake or wrongful act of the collector, clerk, assessor or from double assessment, real estate bas been sold on which no tax was due at the time, the county shall refund to the purchaser the amount paid by him, with interest thereon at the rate of twenty-five per cent. per anBond: liability on. num; and the collector, clerk or assessor, as the case may be, shall be liable on his official bond to the county for all losses

sustained by the county from sales made through his mistake or misconduct.

§ 4073. All real estate, and all the interest or title which any person may have therein, upon which the taxes shall not have been paid before the first day of January of each year, shall be subject to sale, as hereinafter provided for the sale of lands for taxes.

See ante section four thousand and sixty-six.

§ 4074. On or before the first Monday in March of each year, the county collector is required to offer at public sale at the court house door of his county, all real estate on which taxes of any description for the preceding year, or years, shall remain due and unpaid, and sell the same for and in payment of the total amount of taxes, interest and costs due and unpaid on such real estate.

§ 4075. The notice to be given of such sale shall state the time and place thereof, and contain a description of the several parcels of real estate to be sold; and what taxes, and the amount of taxes, interest and costs are charged against each tract, and the name of the owner, when known, or person, if any, to whom taxed.

L. 1882. chap. 62, § 60: March 1.

Property subject to sale July first.

Id. § 61.

Real estate; sale of at auction.

Id. § 62.

Sale: substance of notice.

Id. § 63.

Notice by publica

tion.

Id. § 64.

Fees for publishing tax sales aud legal

§ 4076. The collector shall give such notice by causing the same to be published once a week for four successive weeks, the last publication to be at least one week prior to the day of sale, in some newspaper printed in such county, if there be any, if not, then in the nearest newspaper in the territory having a general circulation in such county, and also by causing a copy of such notice to be posted on the door of the county court house for at least five weeks before the day of sale. § 4077. All newspapers and printers in the Territory of New Mexico shall be entitled for publishing tax sales and notices. legal notices, to the following fees: For publishing any notice of sale for taxes, including heads and signatures, for each tract other than town lots, for all the insertions, thirty-five cents; for each town lot, for all the insertions, twenty cents; for publishing any notice, when the time for the redemption of lands sold for taxes will expire, for each tract or lot of land other than town lots, for all the insertions, thirty-five cents; for each town lot, twenty cents; for publishing any legal notice, or any order, citation, summons, or any other proceeding or advertisement required by law to be published in any newspaper, at a rate not exceeding one dollar per square of two hundred and fifty ems for the first insertion, and sixty cents per square of two hundred and fifty ems for each subsequent insertion.

§ 4078. When the county commissioners of the several counties have chosen a county printer, each county official shall employ the said printer for all county printing within his control, including the printing of tax sales and other legal work.

§ 4079. Every printer who shall publish such a list and notice shall immediately after the last publication thereof, transmit to the collector of the proper county an affidavit of such publication, made by any person to whom the fact of

C. 31. L. 1891. § 1: Feb. 14.

County printer to do county printing.

Id. § 2.

Affidavit by publisher; form of.

L. 1882, C. 62, § 65; such publication shall be known. stantially in the following form:

March 1.

Amdavit of post

ing.

Id. § 66.

Real estate. sale of: how to be conducted.

shall be.

of.

Such affidavit may be sub

I, A. B., publisher of the - a newspaper printed and published in the County of, and Territory of New Mexico, on my oath state that the foregoing notice and list were published in said newspaper once in each week for suecessive weeks, the last of which publications was prior to the day of - , A. D.

A. B.
Subscribed and sworn to before me, by the above named
A. B., this day of, A. D.
[SEAL.]

C. D.

§ 4080. The collector shall also make, or cause to be made, an affidavit of the posting of such list and notice as above required, all of which affidavits shall be deposited by him with the probate clerk, to be there carefully preserved.

§ 4081. The collector shall, at the court house door, on the day of the sale, beginning at the hour of ten o'clock in the forenoon, offer for sale, separately, each tract or parcel of real estate advertised for sale, on which the taxes and costs have Purchaser; who not been paid. The person who offers to pay the amount of taxes due on any parcel of real estate for the smallest portion of the same, shall be considered the highest bidder, and shall be the purchaser, and when such person shall designate the portion of any tract or parcel of real estate for which he will pay the whole amount of taxes assessed against the same, the portion thus designated shall be, in all cases, considered an unSale. continuance divided portion. The collector shall continue the sale from day to day as long as there are bidders, or until the taxes are all paid.

Id. § 68.

Payment by pur

chaser.

Id. § 69.

Redemption: terms

of.

Id. § 70.

Costs; how to be taxed.

Id. § 71.

Advertisements.

form of: legality not

mality.

$ 4082. The person purchasing any parcel of real estate shall forthwith pay to the collector the amount of taxes and costs charged thereon, and on failure to do so, the same shall at once again be offered as if no such sale had been made.

§ 4083. Any person owning or claiming real estate advertised for sale, as aforesaid, may pay to the county collector, at any time before the sale thereof, the taxes due thereon. with interest, cost of advertising, and all the costs which may have accrued up to the time of such payment.

$4084. The collector shall be entitled to the same costs on selling real estate for taxes as is allowed by law for sales upon execution. Where more than one tract of land is advertised in the same notice, the cost thereof shall be apportioned to the various tracts according to the number.

§ 4085. In all advertisements for the sale of real estate affected by infor- for taxes, and in entries required to be made by the probate clerk, collector or other officer, letters and figures may be used to denote townships, sections, ranges, parts of sections, lots, blocks, date and the amount of tax, interest and costs. No irregularity or informality in the advertisement shall affect in any manner the legality of the sale, or the title to any real estate conveyed by the collector's deed under this chapter, but in all cases the provisions of this chapter shall be sufficient notice to owners of the sale of their property.

Id. § 72.