Clarksville chronicle. (Clarksville, Tenn.) 186?-1872, 1868-08-14
REVENUE LAWS.

For the benefit of our readers we
publish the following sections of the
new State Revenue law passed at the
last session of the Legislature. These
sections give all the required informa-
ton, and every property-holder in the
county should make himself familiar
with their provisions:
SECTION II. BE II further enacted That in
order to secure the prompt collection of the
revenue derived from taxes on real estate
and personalities. that all such taxes shall
be, and they are hereby declared due and and
and every year for which snid taxes were
assessed; and provided, the payment of said
taxes is deferred and not made before the
following first day of November of each
and every year, a penalty of two per cent.
on amount of taxes to each person, for such
non-payment shall be, and the same is
hereby, imposed, which shall be collected
by the Tax Collector. in addition to the reg
ularly assessed taxes; If not paid before the
first day Of the following month Of Decem-
ber' penalty of five per cent. shall be, and
the same IL hereby, imposed, and shall be
collected as aforesaid ; II not paid before the
first day of the following month Of Janu-
ary, a penalty OF ten per cent. shall be, and
the same hereby Is, imposed, and shall be
collected rs aforesaid II not paid before the
property is advertised for sale, penalty OF
twenty-five per cent. shall be, md the same
tach and be collected whenever the taxes to
which said penalty attaches, shall be paid.
SEC. IS. BE Il further enacted, That 1t shall,
In no case, be lawful for Tax Collectors to
give receipt for taxes to any individual
who shall have incurred either Of the pen.
alties embraced in section IL, unless said
penalty is paid with the taxes, together
imately accrued on the same; and sworn
statements, showing the exact condition of
the tax books in every county, shall be
made by the Tax Collsctors Of said county
and January, of every year, and the same
shall be filed with the County Court Clerk,
and copy of the same shall be forwarded
to the Comptroller of the State.
SEC 10. BE II further enacted, That in case
any property IL sold by the Tax Collector
for the non payment OF taxes, costs fees and
penalty, said taxes, costs, fees and penalty,
shall. In the aggregate, be subjected to an
additional penalty of fifty per cent; and
whether such property is purchased by in
dividuals, by the city, or by the state, for
the benefit of public instruction, 1t shall at
no time, be redeemed by the owner thereof,
except upon payment of the fifty per cent.
penalty, together with the taxes, costs, fees
and previous penalty attaching at the time
of advertisement of said property: and
also, the interest on the aggregate amount,
for the time elapsing after sale.
SEC. 20, BE IL further enacted That in case
property sold for taxes is not redeemed
within one year from the time of sale, a
further penalty of fifty per cent. shall be,
and the same hereby is; imposed; which
ties, taxes, costs, fees and interest that shall
have accrued at the end OF the year. on the
property sold and II shall mt no time there
after be redeemed, whether sold to indiyid-
uals, city or State, for the benefit of public
instruction, except on full payment of all
the penalties imposed, together with taxes,
fees and costs, and the interest on the ag,
gregate amount of taxes, fees, costs and
penalties, for such time as shall have elaps-
ed from the date the last penalty was i'm
posed.
SEC. %. Re 10 further enacted, That the
title to all property disposed of at public
sale for the non-payment of taxes, shall, II
not redeemed before the expiration of two
years from date of sale, vest absolutely In
the party or parties that purchased said
property Mt said public SALE or i'm their heirs
or assigns; provitied, said parties shall have
paid prSmpy ai Se taxes on dnd the same, TSat
estate sold for taxes shall be redeemable at
the office of the Clerk of the Circuit Court
for the county in which said real estate lies;
and 70 shall be the duty of the Clerk of the
Circuit Court to receive from the owner OF
| such real estate, or his or her agent, the
taxes, costs charges and penalties imposed
sg .nis Aes NJ sax ss ai 4 te sd date hfe
of said sale; amer the expiration of which
shall execute deeds to ali such real estate as
has not been redeemed as aforesaid, TO the
purchaser, upon his application as now
provided by law,
SEc q. BE II hnther enacted, That it shall
not be necessary, in order to convey n good
and valid title to real estate sold for taxes,
that the Tax collector should give the date
and number OF entry, or either; or date or
number of grant, or either; or name of
grantee, or number of range or section, or
the name of the true owner of such real es-
tate; but 1t shall only be necessary to give
such description OF real estate reported
for non-payment of taxes as shall be neces-
sary in order TO identify the same with rea-
SIC. "a. be II further enacted, That all
laws on the subject OF the sale of real estate
| for taxes, shall receive liberal construc-
tion by the courts of this State.
SEC. y. BE ii Iurfier endcfed, That all
penalties accruing previous to the sale OF
any property for the nOn-payment of Ia res,
and paid either by the owner of the prop
erty, or by the purchaser of the same
corporation, or the State, for the benefit oi
public instruction, shall be appOrtioned
equally to the state t,.; and and county In which which
made the dut of the Tax Collector, II h,
receives said penalties or any other officer
to whom payment of said penalties shall h,
made, to pass the same rs soon as collected
respectively, to the credit of said State ant
county.
ever property Is advertised for sale for non
payment of taxes, 1t shall he the duty of tn,
officer ordering the sale to attach, or caus,
to be attached, the amount OF penalty ~
| wen ny lne amount Oi ices, Cost ana taxes
i'm the list given To the printer for publica
| ton.
SEC. %. Re il further enacted, That nj
laws and parts OF laws coming in conflic
with this Act, he, and the same are hereby
repealed; and that this Act shall tate effec
and be In force from and after its passage.
| +. =. RICHARUS,
Speaker of the House of Representatives.
| ID. W. G. SENTER,
Speaker OF the Senate.
Passed March l3th 1868.
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