The State guard., 1848-04-11
NO. 15.

1 That m collector shall be authorized to collect any tax until furnished by the Clerk with certifedfopy dhhe assessment book, returned by county assessor, and correc- ted br the Cornmi. .ssionefs Court aBd of equalization. 4.gres, :, SEC. 62. And be t farth6r enacted, That the tax collector sball receive iBa payment otall taxes levied by law, any gold or silver coin, or warrant issued by the Treasury of the State, the bills or Totes of the Bank of the State of Alabama, or any of of it's branches, and the bills or notes of specie paying banks ofthis State, and Treasury notes of the United States. SEC. 63. And be t further endcteg, l That it shall be the duty of the Clerk O.
 the County Court in each county, on or, before the first Monday of November in each and every year, to render to the tax ] collector of his county, statement on oath, of all licenses granted from which any revenue may have accrued to the State 1 from the time of his last annual statement, and every such statement shall exhibit to whom and for what each license was granted, as well as the amount received and a duplicate eff every such statement said Clerk shall transmit to the Comptrol- Ter of Public Accounts, on or before tho first Monday in December, la esls,
 SEC. GA. And be t further enacted, That any Clerk failing to render either of the statements to the tax collector, or the Comptroller, at the time and in the man.. ner proceeding section of this act, shall forfeit any pay for every such failure, a fine of not less than one hundred nor more than one thousand dollars, to bo re- covered on motion of the Comptroller in the Circuit Court of Montgomery county, upon proof of fifteen days previous notice to such delinquent Clerk. l. .LT .nsa
 SEC. 65. And De it further enacted, That if any Clerk of any Court in this State shall convert to his own use any taxes or moneys by him received or col lected under the authority or provisions of this act, or any revenue law hereafter en- acted, he shall be deemed guilty ofembez- element and on conviction thereof by in. dicment, shall be punished by imprison. ment in the Peniteniiary. -l11 1o4 SEC. 66. Aud be t further enacted, That when any real estate shall be asses sed for taxation, and the taxes for the same shall not be paid, it shall be the duty of the tax collector to advertise the same once a week for three months, in some news paper of the most extensive circulation, l published in the county where the real es- tate is situated and if there be no news- paper published in the county, then in a newspaper published in the adjoining coun- ties ehaving the largest circulation nearest to the place where the land lies, and also 1 by notice at the Court House door of the county; which advertisement shall con- tain description of the land assessed, the amount of taxes due, and all expenses, in- cluding the cost of advertising; and if the same shall not be paid before the day of sale, he shall expose so much of said real estate to sale to the highest bidder for cash, as will pay the cost and taxes there- on as aforesaid; and said real estate shall
 be sold, if in town lots, in such subdivis-
 ions as arerccognized in said city or town; and if land, in subdivisions of not more than forty acres and the owner of all re- al estates so sold, shall have the right to redeem the same within two years, on the payment of the purchase money, and all cost, with interest thereon, at and after the rate of twenty five per cent. per an- mum, from the day of sale to the day of payment during the said two years. iuop SEC. CT, And De a further enacted, That when any sale. such as is provided in the proceeding section, shall have been made, it shall be the duty of the tax col lector to make deed to the purchases, re- ceiting the description of property sold, the amount of taxes and costs due on tho same, and for what year, ndthat the same had been advertised agreeably to law, and also the amount for which said real estate had been sold; and said deed, with the foregoing recitals, shall convey to the pur- chaser all the right, title and interest, le- gal and equitable, of the owner in andato said property. And if any real estate shall sell for more than is due upon it, the sur plus shall be paid over to'she Treasurer of the county, for the use of. the owner.
 SEC. 66. And be tt furiher enacted,
 That collectors, in their advertisements of real estate, shall be as consisexas may be consistent with an intclligible' description of the estate advertised; and shall care- fully avoid all expense by an unnecessary multiplication of advertisements and they shall not advertise or sell more than may be necessary to pay the taxeb due by any delinquent owner Prorided,lhothing herein contained shall authorizesyhe sale of real estate for the payment ofoany tax, while there is any personal estateuto pay the same. egH a'i'Hoo oft
 SEC. 69. And De t further snacted, That in case the tax for which anylgeal estate may be liable, shall be unpaid on the first day of November of the ysaithe same should by law have been paid. land there be no personal properiyou ofwliich ], said tax can be collected, the coilsetor shall, before the first day of Deceaaber, advertise the same, as required by session siyty-six of this act; and of all taxeStlue and unpaid. said collector aha II malsb a