Beginning in 1841 the county treasurer was responsible for receiving the county and territorial (state, since 1848) taxes collected by the town tax collectors and the delinquent returns recorded by the town clerk. The county treasurer then prepared a schedule of delinquent personal property taxes which was turned over to the sheriff for collection. For delinquent taxes on real property the county treasurer was responsible for compiling the list and description of delinquent properties, setting a date of sale, and advertising the sale in county newspapers. Each piece of property was sold at a price necessary to recover the taxes, interest, and charges. After the sale, the treasurer issued a tax certificate to each purchaser, providing payment was received within twenty-four hours of the sale. If no purchaser appeared for a parcel of land, it was assigned to the county. The original owner of the property could redeem the property any time prior to the sale and three years thereafter by payment of taxes, interest, and charges. Money received from redemptions was paid to tax certificate holders upon presentation of an order from the county clerk. If no redemption occurred, a tax deed was issued to the tax certificate purchaser once the three year limit had elapsed. (County Government in Wisconsin, pp. 221-226)
According to state law the records of tax sales had to include: a list with the description of all lands to be offered for sale, the notice of sale, affidavits of publication and posting, and a detailed statement of all lands sold to individuals or assigned to the county, giving a description of the land, name of owner, number of certificate, name of purchaser, and the purchase price. Prior to 1935 both the county treasurer and county clerk kept tax sales records. After 1935 only the county treasurer kept these records. (County Government in Wisconsin, p. 236)
Eau Claire County was created in October 1856. The first tax sale was held on September 9, 1857, and dealt with delinquent taxes for the preceding year. In 1856 and for several years thereafter, most lands were assigned to the county. By the 1890s, however, most land was purchased by individuals, with great quantities of land frequently going to a handful of buyers. The records of tax sales follow the prescriptions of the law, although the format of the records changed throughout the years. The bulk of the tax sales volumes which still exist are those of the county treasurer.
