Phenix gazette. [volume] (Alexandria [D.C.]) 1825-1833, 1832-05-23
WEDNESDAY, MAY %, 1882.
DELINQUENT LANDS.
AuprroR's OFFICE OF VIRGINIA,
March 9Th. 1882.

The General Assembly, al its late session. ha-
VIM made some material changes in the laws
which relate To lands returned as delinquent for
non-payment of taxes. the following abstract IS
published for the benefit OF all persons concerned.
In the counties East of the Allegheny mOuG-
tains (see note |, all arrearages whatsoever,Prl'
or to 1881, inclusive, whether due on lands here
tofore forfeited to the Literary Fund; on lands
sold in 1916 and redeemed by the State; or on
lands annually returncd as delinquent since that
time, are forever reiinqmshed. The taxes IN ar
rear ON town lots are in like manner released.
In respect to the counties Uesf of the AIlegha-
NV. fsse note 2, the regulations and enactments
are materially different.
I. The lands and lots which we're heretofore
forfeited to the President and Directors OF the LII
terary Fund, are exOnerated from all arrears IN
cases where the taxes and damages together due
at the time of forfeiture, (8l5 and 1867 do not
exceed t,veaiy dollars. 1t the taxes and darnag-
es exceed that sum, the lands vested in the Lii
terary Fund may be redeemed at any time before
the list April, 1884, by paying the sum due at
the period Of forfeiture, with six per cenum per
annum thereon, up to the time OF redemptlon.-
But these provisions OF the law, have this lmpor-
tant qualification, to wit: that neither the reln-
punishment Of taxes and damages, when less than
twenty dollars,nor the right of redemption, where
the sum is exceeded, c,n operate to deprive any
actual. bona tide occupant, claiming under the
Common wealth's grant, and having paid his tax.
es, of any Of the rights and privileges secured TO
him BY the act of lst April. 1881, and the acts of
10th and 10Th March, 1892
These several acts do in fact transfer to the &C
tual- oc cupant all the claim Of the Commonwealth
or Literary Fund, previously acquired by forfeit
ure. 1t will therefore be expedient tor all per-
sous whose lands have been vested in the Literary
Fund.- to make strict enquiry into all the Interior
ing claus, before they exercise the right OF re-
demption.
Q. The lands and lots which we're sold in 1916,
and afterwards redeemed by the State, are exo-
perated from all arrears. in cases where the tax
e. aud damages for which theJ were sold do not
together exceed tre,,iy dollars on each tract or
lot; and where they exceed that SUM- the proprle-
tor NAV nevertheless redeem at any time before
the lst April, 1884.
s. The lands and lots not embr aced in either OF
the two preceding classes, but which have been
annually returned as delinquent. up to the year
1881, inclusive, are exonerated from all arrears
in cases where the taxes, erclusire Of damages,
shall not exceed ten dollars on each tract or lot.
If the taxes exceed that SUN, they may in like
manner be paid, and the lands and lots so return
ed as delinquent, he redeemed at any time before
the Ist April, 1884. So, likewise, may the lands
aud lots lying west Of the Allegheny, which may
be returned as delinquent for the years 1882 aud
1888, be redeemed by payment at the Treasury
at any time before the said ist April, 1884.
Besides the REIMBURSEMENT Of all taxes and
damages, when amounting to less than the sums
above stated and besides also the privilege OF re-
demption which is given until the lst April, 1884,
there are other remedial provisions IN force, by
which the proprietors may be relieved on appli-
cation to the courts of the counties where the
lands are situated. 1. Upon proof by the aPp.
cant that he is bona tide purchaser by deed Of
conveyance recorded before the lst April, 1851,
or under decree in chancery; or that he derives
title from such purchaser, the money having all
been paid. 9. That in the years of delinquency
there was property sufficient on the premises liza
BILE to distress; or 5. That the taxes have either
baen paid TO some person authorized to collect
them, or that they were enormously charged
Proof of payment, or OF erroneous charge, may
he submitted 10 the Auditor, withOu! the inter-
yention Of the court.
The taxes for 1881, and all other arrearages
whatsoever, on lands and lots iying East OF the
Aileghany, having been released by the Leglsla-
ture the collectors are required hereafter 10 make
sale of 80 mach Of any delinquent tract or lot as
,ciT be sufficient to discharge the tar Of the cur
rent year. This information is particularly ln,-
portrait to non-residents, and persons whose resi-
dence is remote from their lands For their con- |
vsnieuce, the Legislature has authorized them to
nav their taxes into the treasury in each year. at
any time before the lst of August; Of which pay
men, the Auditor will advise the collectors.
The operation Of the system of selling lands
for taxes, annually accru,ng. being suspended in
the Trans Allegheny district. until the LIST April.
1854 the Delinquent lists for that period to be re-
turned to this office as heretofore, and the lands
and lots SO returned may be redeemed. In all
cases Of redemption, the Legislature has reduced
he damages from ten to SIX per cen. per annum.
The attention of all persons interested cannot
,e too arnesuyinvited to the several ,mportantPro
isions of which the foregoing Is designed as