T
5
PROCEEDINGS
OF
THE
i
COUNCIL
COLONIAL
|
FOR
ST.
CROIX.
(Continned from yesterday’s
Avis.)
|
PROCEDURE
FOR
ATPACHMENT OF
PER-
SONAL PROPERTY.
PENALTY.
Scetion
68.—Immediately
upon
the
receipt of the written
consent
of the
Se-
cretary,
the
collector
or
agent
shall
make
out a written
notice of attachment
of the
personal
property
of
the
delin-
quent
taxpayers
which notice shall
con-
tain the
amount
of delinquent taxes
and
the
interest
provided
for by
section
52.
The
said
attachment
shall
be
enforced
as soon
as
notice thereof shall have been
szrved by
leaving
a
copy
thereof
with
the
debtor
himself
or
any
member
eof
his family
or
attendants
of legal
age,
and record of such
service
shall be
noted
down
by
the
collector,
or
agent,
for
subsequent
action.
When
the
collector
or
agent
fails
to
find
any
member
of
said debtor’s
family
or
attendants,
ke
shall call
in
two
neighbors
as witnesses
of the
service
of
the
notice
of
attach-
ment,
and
he shall
leave
said
notice
in
the
hands
of
said
witnesses,
or, if
no
witnesses
be found willingto receive
the
noti®;
the
same
shall
be posted
or
at-
tached
to
the
goods,
chattels
or
other
property
of the
said
debtor,
whereupon
|
the
notice
shall be cousidered
as having
heen
served
upon
the
debtor.
If
ar
the expiration
of ten
days after the
ser-
|
vice of
such
nutice
the
said
taxes
and
extra
charges
provided
for
by
se.ction
52
shall
not
have
been
paid,
the collec-
tor,
or agent,
shall
proceed
to execute
|
the
attachment
and
sell
the
personal
|
property
of said
debtor,
or
so much of
same
as
may
be
strictly
necessary
to
pay the
taxes,
penalries
and
costs.
In
execu .ing said
attachment
the
collector,
or agent,
is
hereby
authorized,
if neces-
saryto
enter
the
house
of
said
debtor
with the consent
of said
debtor,
and,
if
the
consent
is
not
given,
thena
judi-
|
ciai order
shall
be
presented
to
enter
the house
of said
debtor.
If any
sueh
debtor shall offer
any
resistance
to
any
collector,
or
agent,
after
the
presenta-
tion
of said
order
from
the court,
nhe
|
shall
be
guilty of
a
misdemeanor.
In
|
the
event,
of
such
resistance
the
local
!
authorities,
or
the agents
thereof,
shall
iend the collector,
or
agent
all
the
as-
sistance
required
for
the
proper
exe.
cution
of the duties
of
the
coilector,
or
agent,
as
provided
by
tne
Ordinance.
TAXES, PAYMENT UNDER PROTEST.
Section
59.
In
all cases
in which
an
|
o?icer charged
by law with the collection
pt
revenue
due
the
municipality,
shall
institute
any
proceedin:
or
take
any
steps
for
the
collection
of
the
same,
alleged
or claimed
by
such
offlcer to
be
8
L E
AN
B
due
{rom any
persc
,
the party
against
whom
the proceeding
or steps
are taken
shall,
if he
conceives
the
same
to
be
unjust
or illegal
or against
any
statute
pay
the
same
under protest.
COLLECTOR
TO GivE NOTICE
TO
SECRE-
TARY.
.
Section
60.—Un»on
his
making
such
payment
the officer or
collector
shall
pay
such
revenue
into
the
treasury,
giving
notice at the time of
the payment
to
the
Secretary
that
the same
was
paid under
protest.
TAXPAYER MAY SUE TO RECOVER,
Section
61. —The
party
paying
said
revenue
under
protest
may,
at any
time
within
thirty
days
after
making
said
payment,
and
nor
long
thereafter,
sue
the
said Secretary
for said
sum,
f r
the
recovery
thereof
in
the
eourt
having
compsatent
jurisdiction
tneretu;
and il
it
be determined
that
the same
was
wrong-
fully collected
as
not
being
due
irvin
said
party
to
the
municipality
for
any
reason
going to
the merits
of
the
same,
the court trying the
case
may certify
or
record
that
the
same
was
wrongfuily
paid,
and
ougit
to
be
refunded
aad
thereupon
the Secretary
shall
repay
the
same.
Neither
party
to said
writ
shall
have
the right
to appeal.
SALE OF
PROPERTY
FOR TAXES
PRrorER-
TY EXEMPT.
Section
62.
-Sale
of perscnal
pinperty
for
the
payment
of
taxes
shall
be
by
puslic auction
and strictly of a
sutlicient
amouat
tn pay
all
taxes,
penalties
and
COsls.
DISPOSITION
OF
PROCEEDS
OF SALE !
Section
63.
On
payment
of the
price
bid for personal
property
sold,
the
deliv-
ery thereof,
with
a
bill of sale,
shail
vest
the
title
thereof in
the
purchaser.
All
excesses
over
the
taxes,
penalties
anu
costs
resuliing
from such
sale
shall
be
returned
by the
collector
or agent
to the
owner of
the
property
sold, his heirs
or
assignees.
The
collector
or agent
shall
report
to the
Secretary
tae full
amuont
realized
on every
sale
upon
atiachment
and
the disposition of the proceeds
there-
of.
The
unsold
portion
of
any
such
personal
property
shsii
be
left
at
the
place of sale
at the risk of the owner.
PROCEDURE
WHEN
PROPERTY
INSUFFI-
CIENT TO PAy TAX.
Sectinn
64.
If the
personal
property
of
any
delinquent taxpayer
shall
be
in-
sufficient to pay
the taxes,
penalties
and
gosts,
owing by
him
to the
Municipality,
or
if he shall
have
no
personal
property
subject
to attnchment
and sale,
the
col-
lector
of the district
within
which
such
taxpayer
resides,
shall notity the
Secre-
tary
of such
facts,
and any
time
after
the receipt
of Such notifiation
the
Secre-
tary shall order
the collector
or
agent
to
attach
and sell enough of the real proper-
ty
of such
delinquent
taxpayer
to
pay
said taxes,
penalties and costs.
CERTIFICATE
ATTACHED.
Section
65. —~lmmedia‘ely upon
the
re-
ceipt
of
said
order
of
attachment
the
collector
or
agent
shall
affix thereto
a
certificate describing
the
property,
and
shall
cause
the
said order and
certificate
to
be recorded
in the proper
legistry
of
deeds.
The
aforesmid
certificate
shall
contain
the
following particulars:
The
name
of
the
delinquent
taxpayer,
if
known:
the assessed
value of his
proper-
ty,
and
the
amount
of
taxes,
penalties
and
costs
due
thereon;
the quantity
and
description
of the pieces
of property
at-
tucPed,
situation
thereof,
and
the
ap-
proximate
area
and
boundaries
thereof;
that
the attachment
is to
hold
goo
in
favor of the Municipality.
REGISTRATION.
Saction
66. —Whenever
a certificate
of
attachment
of real property
in favor
of
the
Municipality shall
be
presented
for-
rezistration
in
the
proper
registry
of
property,
it
shall
be
the
duty
of
the
registrar
to
present
the
same
in
the
regisiry
of attachments
hereby
created
and procerly index
same.
CANCELLATION.
Scetion
67.-
The
cancellation
of
at-
tacinients
f{or unpaid
taxes
shall
be
made
and
entered
in the
space
reserved
for
such
purpose,
returning
the
certifi-
cate
of
ecancellation
with
a
note
showing
the
folio and
the
volume
where
the entry
has
been
made.
:
N 2 FEES
IN CASES
OF
ATTACHMENTS.
Section
68.-—No
iees
shall
be collected
by
the
regisirars
of
property
ifor
the
registration
of
such
attachments
or
for
the canceilation
of the
same
in the books
of the registry.
°
REFERENCES.
Section 69,—Reference
shall
be
made
in
the certifieotos
jssued
by
the
regis-
trars
of pruuerty,
to the entries
appear-
ing
in the
registry
of attachments,
for
unpaid
taxes.
SECRETARY
T> FURNISH
BOOKS.
Section
70.
—The
necessary
books
for
the
registry
of
attachiiments
shall
be
furnished
.to the registrars
of property,
by
the Secretary,
in
the
same
manner,
and
charged
to the
same
appropriation
as
all cther
booiks
tor the
registries
of
property.
RECORD
OF ATTACHMENT.
Section
7Tl.—lt
shall
be
the
duty
of
every registrar
of property,
immediately
upon
the
receipt
of any
such
order
of
at.achment
ard
certificate,
to
properiy
record
and return the
same
to tne proper
collector
or agent
with the
=ndorsement
of
the
registrar
of
property
thereon
showing
that the
attachment-bhas
been
duly recorded.
No fee shall
be
charged
by any registrar
for sucin
service.
NOTICE
TO OWNER.
Section
72. —Upon
the
return
of sail
order
and
certificate
the
collector
or
agent
shail
serve
notice
ugon
tne
owner