Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1832-07-31
CIRCULAR TO sHERIFFs AND COLLECTORS

OlhOOLhR ~ AND COLLECTORS.
AUDITORS OFFICE, July Is, 1882.
SIR-irequestyou your particular attention to the act which
~ passed the Legislature the 10th March last enti-
ued can act concerning delinquent and forfeited lands and
providing for the sale Of lands returned delinquent hereaf
ter for the nonpaymen of taxes" (See Sections tets
p. 59)
You will perceive by the 10Th section of that act that
you required 10 make present at the A,iesf
September term Of your county corporation court
last Of all lands and lots placed the
books, 'cic IN your estimation ascertainaJle or
,ohieh are improperly placed thereon ,o the amount of
tGreS charged thereon. This be verified by your
oath, examined by the court and il found correct copy
thereof will be certified to this Office Another copy must
be furnished the commissioner, whose duty it will be TO
correct his books accorngly in other words strike all
such lands and lots tereirom Inpreparing this list beg
that you will make il conform the land book in the
names, quantity of each tract local scption valuation
and tax Without exactness in these PARTICULARS much
confusion will ensue.
Besides this list of unaseertaiaJle lands and lots you
are required in like manner TO return the August or
September court list Of all lands and lots tohich are
deiinquentJoT NE nonpdyment Of tdres The form ei
this list, and oil The affidavit which you required
make, you will find prescribed in the eleventh section
the act When the court shall have examined and approy
ed the list, the clerk is directed to certify fair COPY 10
this office, and deliver another YOU You are also di-
rected by the act make three fair copies and within ten
days after your return is made the court to set p the
the courthouse door, and at two other of the most
public places IN the county, with written notice subion-
cd TO each list that the lands and lots therein specified
will be sold at the following court if the taxes charged
thereon ana i've per cent added for commission, remain
unpaid.
Pursuant to such published notice, if the taxes remain
unpaid at the day of sale, (Sepfem6er October court
you are required TO sell much of each lot
will be necessary to discharge the iaxes and in all your
proceedings 1t is necessary conform as may be
to the provisions of the to which have referred II
will bid the amount of the taxes charged on each
tract or lot 1t is made your duty to purchase the same
in behalf OF the commonwealth and you make out
distinct and separate list If all such tracts or lots 81
purchased in, which, after being submitted to the court
examined and approved must be certified to this office or
or before the 18th Of December in order entlc you Il
credit
The 18th section of the act, prescrbes the form il
which your list Of sales shall be made and verified
Although il is not expressly required that copy of tI
list should be sent TO this office, it will be better to do So
the information contained in will enable us TO satisfy n
mcrous enquiries
will here recapulse the several lists you are requr
ed TO prepare
1. The list Of lands andIofs tohich are not ascerai,,a
ble uohich hare been improperly placed on the Ian,
book. This list will be required in all The counties Of III
state for the present year
D. n list Of lands and tots delinquent for norman
tpent ~ dres In all the counties cast OF the Alegha
ny mountains II will be indspensaby necessary to
this list TO the court of the county the august or Sen
TENDER term. II presented and allowed at the Angus
term the sales will be made in September if at the Sen
teinher term the sales will be made in October. As n
sales can take place NEST OF the Ale ghany until 1884, the oil
law will continue IN force until then i'm that portion
the state Yet 1t is extremely desirable that the lists
delinquent lands and lots should be certified this Office
early as possble as the same required be prnte
and published
B. n list efthe land 0nd lots purchased bv fc sieri
or collector ~ behoD If me commonwealth; and
A. n list Of The lands and lots sold for fores
These latter lists will Of course not be required from IN
tcesteTn portion Of the State until 1884.
Requesting your particular examination Of the act
which have referred,
lam, very respectfully, yours
July 81 [24-29 JAS. +. HEATH, a,ediior