Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1868-05-07

pa SNs' tJ5
the taxes, costs, tees and previous
penalty attaching at the time of
advertisement Of said property;
and also the interest on the aggre-
CRATE amount, for the time elaps-
ing after sale.
Sec. 20. Be it further enacted,
That in case property sold for tax
es is not redeemed within one year
from the time of sale, a further
penalty of fifty per cent. shall be
and the same is hereby imposed,
which penalty shall attach to all
previous penalties, taxes, costs,
fees and interest that shall have
accrued at the end of the year on
the property sold; and it shall at
no time thereafter be redeemed,
whether sold to individuals, city
or State for the benefit of public
instruction, except on full pay
ment OF all the penalties imposed,
together with taxes, fees and costs,
and the interest on the aggregate
amount of taxes, fees, costs and
penalties for such time as shall
have elapsed from the date the
last penalty was imposed.
Sec. FL. Be it further enacted
That the title to all property dis
posed of at public sale for non
payment of taxes shall, if not
redeemed before the expiration of
two years from date of sale, vest
absolutely in the party or parties
that purchased said property at
said public sale or in their heirs
or assigns; Provided said parties
shall have paid promptly all taxes
on the same.
Sec. %. Be it further enacted,
That real estate sold for taxes
shall be redeemaHe at the office
of the Clerk of the Circuit Court
of the county in which said land
is located, and it shall be the duty
of the Clerk OF the Circuit Court
to receive from the owner of such
real estate, or his or her agents,
the taxes, costs, charges and pen
alties imposed by the act at any
time after such sale has been made,
within two years from the date of
said sale, after the expiration of
which time the Tax-Collector or
his successor shall execute deeds
of all such real estate as has not
been redeemed, as aforesaid, to the
purchaser, upon his application, as
now provided by law.
Sec. %. Be it further enacted,
That it shall not be necessary, in
order to convey a good and valid
title to real estate sold for public
taxes, that the Tax-Collector
should give the date and number
of entry, or either date or entry, or
name CT number of grantOr or
grantee, or number of range or
section, or the name of the real
owner of such real estate. But it
shall only be necessary to give
such a description of the real estate,
reported for non-payment of pub
lie taxes, as shall be necessary in
order to identify the same with
reasonable certainty,
Sec. "a. Be it further enacted,
That all laws on the subject of the
sale of real estate for taxes, shall re-
ceive liberal construction by the
courts of the country.
Sec. 25. Be it further enacted,
That all penalties accruing previ-
GUS to the sale of any property for
the non-payment of taxes, paid Ell
ther by the owner of the property,
or by the purchaser of the same,
whether the purchaser be an indi-
vidual, a corporation, or the State,
for the benefit of public instruction,
shall be apportioned equally to the
State and county in which said
property is listed; and it is hereby
made the duty of the Tax-Collect-
or, if he receives said penalties,
and the State Comptroller, if pay
ment of said penalties is made to
him, to pass the same, as soon as
collected, respectively to the credit
of said State and county.
Sec. 26. Be it further enacted,
That whenever property is adver-
tised for sale for non-payment Of
taxes, it shall be the duty of the
officer ordering the sale to attach
or cause to be attached, the amount
Of penalty, as we'll as amount Of