Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1831-05-13

iand within this Comm0nweal h, hail no, be paid for
ne space OF three year he RICH, to such lands shall
he i1"', forfeited, and vested in the cnmonweal,b;,
aud /, fur her provided hat any person nigh, acouirs
title TO any such iand1, in The sar,e IN .nnei az II was;s
add nnapptop.ia.ei. The act was re-snasted in 1892:
bu' In 1903. the time was shortened 20 two years. az
follows: "Thai when the taxes upon aay lrac, or sur
vey OF land, shall have remained u paid Tor the spsce
o two years, such tract or Gurvey shall be forfeited
70 the commonwealth and subject to location" a.
idea seems to be entertained, that the act OF 1890 /,
sun IN force, SO far as,o iorri, l-nds which remain
delinquent .or three yeags; but this canno, be The case.
The act Of 1903 declares, that {" All acis and Darts of
acts, within the puiview of his ae', are her, by repea,-
cd" Surely this repeats so much as relates 10 time; and
The words shall haze remained unpaid were probably
used 10 operate on The lands then delinquent, as well
as those TO be returned afterwards. Whether the Lee
gislature intended to for felt those previously returned.
at a shorter time than the ACT of 1890 authorized, is not
material; and there is nothing now 10 show that such
forfeiture was ever claimed or considered constitu-
tonal. In 1907, it was enacted, "That when the taxes ON
any tract or parcel of land shall have heretofore remain.
ed, or shall hereafter remain imp i'll for the space Of two
years, such tract or parcel of laud shall be forfeited To-
the Common wealth, and shall not be subject TO location
II was also provided, that after forfeiture, the lands might
be redeemed for three years. In the FIRST year sIer
the forfeiture, by payment of the taxes aud 25 per cent
per annun;-,n the second year, by payment OF the tax
es and % per cent. per annum;-andi in the third wear.
by payment OF the taxes and 100 per cent. per annum.
And "Al acts and parts o. acts coming within the per-
view oil This act, are hereby ropealed.' From this re-
peahng clause, 1t is obvious that the acts of 1890 and
lSO5 were repealed in several important parts. A new
plan Tor The redemption of forfeited lands was adopteJ:
ana In lSOo a further change was made, by which, he
the taxes and 10 per cent. per annum were required.
and no more. But il was made tho duty of the coIlec,
tors OF the taxes, by this act, in 1911, to sell the forfeit
ed lands and TO pay the money arising frem the sales in.
TO me public treasury: But the owners were permitted
to redeem up TO the time of sale. In 1910, an act pass.
ed which required the owners of lands to have them
entered on the commissioners books within Is months.
under the penalty OF iorteiiing the lands not so entered.
III tcDruary, ISL, an act passed Which prevented sales
under the act of 1909, and gave time until the next No.
vember, Tor the redemption OF all forfeited lands. So.
yerai other acts passed upon the subject, but which
neel nOt De uuDfp1. . lIngR inst raIa,YaI a. .HI
mott all mat Will be necessary for the present enquiry,
up TO 1912.
The Legislature determined TO change the policv of
me government, and on the 23t Of January, 1872, en-
acted "ihat the taxes due or chargeable or hereafter
to become due or chargeable, upon the lands and lots
within tins commonwealth, shall be and remain a Le,
upon the said lands and lots, until the same. with inter
est thereon, shall be discharged, except in such cases as
are herein p%rovided.' This execution covered ass
where lands had been forfeited for not being entered On
the books OF the commissio iers according 10 the act of
lSlO, and where corrections were authorized OH account
oil improper returns, in which cases, the lands were en-
urely released from the forfeiture, as may be seen by
reference to the act. The lien here mentioned. applies
only 10 the lands returned before 1912, aud which were
not then forfeited; and such as were returned after 1910.
And further time until November of that Wear was civen,
TO redeem all the forfeited lands. The collectors Of the
iand-tax and the agents of the Literary Fund, were di-
rected TO sell all lands not so redeemed; but no sales werc
to be made until after the lands were valued bv commits
slonerS TO be appointed by the court for that purpose: nor
unless me highest bid exceeded two thirds of the valua.
non so made. The proceeds OF sales were to be paid
into the treasury. But in February, 1913, before anv
sales could be made, the time for redemption was CIV.
tended until the end oil the next Session; and al the Nav
Session, in 1913, the lime was extended until March
1914. The delinquent taxes against lands returned nm,
der the act OF 1872, were payable to the clerks of the
counties and corporations, or al the treasury. at tbe -d;s.
erection OF the party paying.
In February, 1914 the Legislature again chanoeJ the
pohcy OF enforcing the payment of lakes, and provided,
thal IN 1910, and every year thereafter, the sheriff,
should be charged with the delinquent taxes of The year
preceding, and should collect them by distress, or bv
sale of the lands. When they could not make inc ,axoSs
sooner, they were bound to advertise and sell each do
hnquent tract, or so much thereof, at the August courts
oil Their counties, as would be necessary TO raise the tax.
es' ten per cent. per annum, and the costs of the SAIL.
ahc 70 convey, by deed, the land sold, to the purchaser
But IL no person at the sale would give the taxes dam,
age ahu COST charged against any tract, the law declared
tat slch land should be "vested in the President and
Directors OF the Literary Fund, in the same manner a q
IL they had been purchaser at the sale, and as if the
sheriff had executed TO them a deed Therefore" Ana .C
county shall not take place at the August court in ann
year. as herein directed, such delinquencies shall be
carried INTO the account OF the next year" 1t also pro-
Vlled, that the sheTins should collect and account FIR la
arrears OF taxes due on all lands returned delinouent or
forfeited previous to 1914: and time for the redemptiou
oil all forfeited lands was allowed until the LIST of lama
ry, 1919. AT the first sale in 1915, all forfeited. and all
ueiIhquent lands, were TO De sold; and no distinction was
TO be made between those returned and forfeited before
the passage OF the act, and those returned under it.-U
was declared that, as 10 such lands as were either de.
iinquent or forfeited before 1914, "the sheriff shall coI.
iect ana account for these arrearages, and damages
thereuPon, shall proceed by distress, by sale of the land,
and in every respect whatever, shall perform the same
duties, and be liable TO the same penalties and recoverv
In relation to them, as il they were part of the arreara.
geso oil the year 1914" So that the claim of the Com
monweahh on the lands formerly forfeited, was by this
act reduced to a mere lien. The commonwealth could
not again get the absolute title, but by the lands beIng
offered for sale; and if no person bid the taxes, damages
and cost, they were TO be vested in the President and
Directors, not by forfeiture, but by purchase, as the act
expressly declares. But il any person at the sale. bid tho
taxes, damages and costs for a small part of any one OF
those tracts, he was entitled 10 a conveyance for that A.
mounts; and he balance Of the tract was released from
the lien, and the commonwealth could have no further
claim. The act declares that the sheriff is TO "sell sg
much only OF each tract of land and lot within his coun-
ty, returned delinquent for the preceding year, az will
be sufficient TO discharge the arrears OF taxes for the wear
which then remained unpaid, with Ten per cenum da-
images thereon, and the. taxes due for the year i'm which
the sale shall take place. And all lands so sold, whethar.
purchased by individual perfons or the President and
Directors, were made redecmable by the O. iginal owner
within ono year after the sale.
Indeed, This act expressly declares, "That all arrears
oil taxes yet due upon lands and lots, which have been
returned delinquent Tor non-payment thereof, shall
be aud remain a lien upon such lands and lots, with
ten per cenium per annu1 damages thereon, from the
date OF the respective returns, until they shall be paid"
lie would not stop here to Introduce authority TO show
that, II the Commonwealth for one moment shall
release, OF M tig"to a irneliute or penalty, she can.
not again Te-instaie or resume IT, Tne act of 1914
~ a very. | ng one, and covers tho whole subject
from the a.se. sment OF The ,aXes, to tie sale OF the
telinqueut iaUds; aud in iht 52l section enaefs, 60 That
he act entitled, an art coUcs'n"g taxss on lfuds passed
he day 0t eigh'esn hundred aud
Twelve; all Oiher laws declaring lands to be- forfeited
Or failure 10 enter them on the Commissioner books,
view OF lbs &C, IN Il be ami the same ate hereby ro.
/ pe.i.N And all los tluFsa Ol lanbs lr fafIura 10 ant.x