lands or tenements, after paying the amount of such warrant, and the costs and expense of such sale, shall be returned to such delinquent collector or his securities, as the case may be. SEC. 174. Every officer collecting money by virtue of any warrant issued by the auditor of public accounts, as aforesaid, whether the same be collected by sale of property or not, shall be entitled to receive the same fees as are allowed by law to sheriffs for collecting and paying over money under execution.

SEC. 175. It shall be the duty of every officer collecting. money by virtue of any warrant issued as aforesaid, to pay the same into the state treasury within thirty days after the receipt thereof; and in default thereof, he and his securities shall be liable on his official bond, for the amount so collected, together with the sum of twenty-five per centum added thereto.

SEC. 176. The presiding judges of the county courts shall have power to approve of the bonds of collectors of the revenue in vacation, subject to the approval or disapproval of the county court at its first meeting thereafter: Provided, That this section shall not be construed to apply to cases where the collector executes his bond when the county court is in session.

SEC. 177. The bond of the collector shall be executed in duplicate, one part of which shall be deposited in the recorder's office of the county, for record, and the other part shall be sent by the clerk to the auditor of public accounts.

SEC. 178. Upon the sale of any land or town or city lot, or part thereof, for taxes then due, if such sale should prove to invalid, on account of any informality in the proceeding of any officer having any duty to perform in relation thereto, the purchaser at such sale shall be entitled to receive from the proprietor of such land or lot the amount of taxes, interest, penalty and costs of advertising, with interest thereon from the payment thereof, and the amount of taxes paid thereon, by the purchaser, subsequent to such sale; and such land or lot shall be bound for the payment thereof; and in the event of the pur

chaser having bid and paid a greater amount than the taxes penalty and cost of advertising, the county clerk shall draw a warrant on the treasury for the amount of such excess as may have been paid thereon, in favor of the purchaser or his assignee.

SEC. 179. No sale of any land or lot for delinquent taxes shall be considered invalid on account of its having been charged on the tax book in any other name than that of the rightful owner: Provided, That such land or lot be in other respects sufficiently described on the tax book, and the taxes for which the same is sold be due and unpaid at the time of such sale.

SEC. 180. In all cases where any county clerk, by any inadvertence or mistake, shall have omitted in any year, or in any future year shall omit, to publish the delinquent list of his county, according to the requirements of this chapter, or any previous law of this state, it shall be his duty, in case the taxes and penalty with which the land or lot, or part thereof, therein stand charged shall not, before the first day of April of the next succeeding year, have been paid, to charge the lands or lots with the said taxes and penalty, and also the taxes of the current year, and record, certify and publish the same as part of the delinquent list.

SEC. 181. In all cases where any county clerk, by inadver tence or mistake, shall have in any year omitted, or hereafter shall omit, to enter on the tax book of his county, any lands or lots, or parts of lots, situate in his county, subject to taxation, it shall be his duty to enter the same on the tax book of the next succeeding year, and to add to the taxes of the current year, the simple taxes of each and every preceding year in which land or lot shall have so escaped taxation.

SEC. 182. All taxes collected under the provisions of this chapter, and all taxes arising under the provisions of any other law of this state from taxation, shall be distributed by the auditor of state, if in possession of state authorities, or, if in

possession of county authorities, by the county clerk, to the several fund or funds to which the same properly belongs.

SEC. 183. No purchaser of any land, town or city lot (nor any person claiming under him), shall be entitled to any compensation for any improvements which he shall make on such land, town or city lot, within two years from and after the sale thereof. For improvements made after two years from the date of sale, proceedings shall be had in relation thereto as shall be prescribed in any law existing at the time of such proceedings for the relief of occupying claimants of land.

SEC. 184. The several county clerks of this state shall be allowed the following fees under the provisions of this act: For making out the original tax book, for every one hundred words, counting every figure as a word, but excluding calculations not carried into the tax book, fifteen cents; for each copy thereof, for every hundred words, counting each figure as one word, ten cents; for furnishing the assessor with the proper description of real estate for appraisement, fifteen cents per hundred words; for furnishing copy of delinquent list of lands to printer, ten cents for each tract; for furnishing copy of delinquent list of personal property to printer, five cents for each name; for attending sale of delinquent lands and making record thereof, for each tract offered for sale, twenty-five cents; for each certificate of purchase or redemption containing four tracts or less, fifty cents; for each additional tract, ten cents; for recording delinquent list of personal property, for every one hundred words, fifteen cents; for making settlement with collector, for each day employed, five dollars; for each license he may issue, two dollars; for each day he may sit as a member of the annual board of equalization, five dollars; for furnishing auditor with an abstract of the tax books, five dollars; and for all other services required by this chapter, where the compensation is not specified, the same fees as are allowed by law for like or similar services.

SEC. 185. The fees of county collectors, for collecting taxes and paying out the same according to law, shall be upon the

amount collected, four per cent.; for making sale of delinquent lands, for each tract offered for sale, fifty cents; and for all other services required by this chapter, where the compensation is not specified, the same as are allowed by law for like or similar services.

SEC. 186. The fees of county assessors shall be three cent. per upon all taxes levied upon property assessed by such assessor the year such tax is levied, to be paid in a just and rateable proportion out of the several taxes levied.

SEC. 187. The fees for publishing the delinquent list of lands, and town, and city lots, shall be seventy-five cents for each tract of land or lot advertised to be sold for delinquent taxes, said amount to be added to the tax of costs of sale; all fees for advertising lands and lots for delinquent taxes shall be paid by the collector when the same is forwarded to the printer for publication, out of any current funds that he may have in his possession, the receipt for which, verified by the certificate of the county clerk to its correctness, under the seal of his office, shall entitle said collector in his settlements with the clerk and auditor, to a credit for the amount certified to be due, and said amount shall be just and rateably apportioned among the several taxes levied: (Provided, The penalty and cost of advertising collected is not sufficient to pay the same.) The fee for publishing the delinquent list of personal property shall be twenty-five cents for each name, to be paid out of the county treasury as other accounts against the county are paid.

SEC. 188. In case any person shall have or may hereafter pay taxes on any property, real or personal, erroneously assessed against him, upon satisfactory proof being adduced to the county court of the fact, said court shall make an order refunding to such person the amount of county taxes so erroneously paid; and upon the production of a certified copy of such order to the auditor of state, he shall draw his warrant on the state treasurer for the amount of state taxes erroneously paid; and a sufficient sum of money to pay all warrants issued by the auditor by virtue of this act, is hereby appropriated

and shall be taken from any money which shall be in the treasury of the state, not otherwise appropriated.

SEC. 189. That an act entitled "An act regulating the assessment and collection of the revenue of the State of Arkansas," approved April 8, 1869; and an act entitled "An act to repeal a certain act, and for other purposes relating to the county and state revenue of the state," approved January 21, 1867, and all other acts in conflict with this act are hereby repealed, but shall remain in full force and effect for the purpose of making the collection of taxes for the year eighteen hundred and seventy (1870.)

SEC. 190. This act shall be and remain in full force and effect from and after its passage. Approved March 25, 1871.

No. XXXVI.

AN ACT concerning the proviso to the fortieth subdivision of the general appropriation act, approved March 21, 1871.

SECTION

1. How proviso to subdivision forty of appropriation act to be construed.

SECTION

2. Act to take effect and be in force from passage; conflicting laws repealed.

Be it enacted by the General Assembly of the State of Arkansas:

SECTION 1. That the proviso to subdivision forty of the general approppriation act, approved March 21, 1871, shall not be so construed so as to affect the fees of any officer during his present term of office, as is now provided by law.

SEC. 2. This act shall take effect and be in force from and after its passage, and all acts, or parts of acts in conflict herewith, are hereby repealed.

Approved March 27, 1871.