Pennsylvania Act 1856-502 — LANDS BEING SOLD FOR NON-PAYMENT OF TAXES

Act text

LANDS BEING SOLD FOR NON-PAYMENT OF TAXES
                 Act of Apr. 21, 1856, P.L. 477, No. 502              Cl. 53
                                  AN ACT

     Relative to the sale of Lands for the non-payment of Taxes.

        Section 1.  Rule of caveat emptor to apply
        In all public sales of land hereafter made by the treasurer
     or Commissioners of the several counties of this commonwealth,
     in pursuance of the laws of this Commonwealth the rule of caveat
     emptor shall apply, except in cases of double assessment, or
     where the taxes on which the sale is made shall have been
     previously paid, or where the lands do not lie within the
     county; and neither said treasurer nor commissioners shall be
     required to refund the purchase money, costs or taxes paid upon
     any tract or tracts of land so sold as aforesaid. 1856, April
     21, P.L. 477, SEc. 1.
        Section 2.  When returns shall be made
        From and after the passage of this act, assessors,
     supervisors, and collectors of road and school taxes, be and
     they are hereby required to make their returns for the
     collection of all taxes on unseated lands on or before the first
     day of January in each and every year and if not so made by said
     assessors and collectors, such returns shall not thereafter be
     received, nor shall such taxes be a lien on real estate:
     Provided, That this section shall not be construed to exempt any
     such assessors and collectors, and their bail, from liability
     for not making their returns according to law.  1856, April 21,
     P.L. 477, Sec. 2.
        Section 3.  Exonerations claimed to be returned
        It shall be the duty of supervisors and collectors of road
     taxes, and of all collectors of any other taxes whatever, to
     make return to the county commissioners of any exonerations
     claimed by them, on or before the first day of January in each
     year; and it shall not be lawful for the said county
     commissioners to grant any exonerations after that time, nor for
     the county treasurer to sell any lands which shall have been
     returned and taxes exonerated, after the said time. 1856, April
     21, P.L. 477, Sec. 3.
        Section 4.  When no fees shall be charged for advertising
        It shall not be lawful after the first day of January, 1857,
     for the county treasurer or any county of this Commonwealth to
     charge and receive any fee for advertising any land for sale for
     non-payment of taxes, when the owner or owners thereof shall pay
     said taxes on or before the first day of march previous to the
     day of sale for taxes, in the year in which such sale shall be
     advertised.  1856, April 21, P.L. 477, Sec. 4.