Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1868-11-28
OUR MUNICIPAL FAXEs-INFORMA-
TON FOR THE TAXPAYER


OUR MUNICIPAL TAxEs-INFORMA-
TION FOR THE TAXPAYER.
For the information and easy under
standing OF our citizens, we have digested
in few words the new law under which
our municipal taxes are collected, strip
ping it Of what seems to be regarded as
the necessary verbiage Of Legislative
enactment To simplify the matter, we
have supposed an individual instance Of
nonpayment of taxes, and carried it
through the necessary steps Of a collec-
ton blythe sale of the land. We have,
also, drawn up table, showing the |
amounts Of penalties and costs attaching
at the different stages Of proceeding, and
the ratio, in a given case, the increase
of penalties in proportion TO the delay Of
the taxpayer. The matter is one Of vital
interest to every taxpayer in the city
and our readers will do well to cut this
out for future reference.
We will take the case Of Smith, who
owns piece Of real estate, assessed at,
say $1,000. On the 18th of October,
penalty Of five per cent. attached on his
amount Of taxes. The Collector is now
to proceed on his warrant, by distress
and sale of the personal property, in the
same manner as personal property is now
sold on execution. We will suppose in
Smiths case, he can find no personal
property. 1t is then his duty to make a
report Of this fact, with a description Of
the real estate and name of the owner,
during the month Of January to the jan
uary term Of the Circuit Court, which
meets on the fourth Monday in January.
This he shall do, if by that time, or at
any time during the term he shall have
completed his search for personal pro-
perty; if this has not been possible, he is
allowed until the first day of the next
term Of the court. The Collector shall
next give notice of his report TO said
court by publication for two weeks,
warning the delinquent that unless his
taxes, with all accrued damages and
costs, shall be paid by the end of that
period, the court will be moved for an
order condemning the land fJr sale. At
the end of the two weeks If the taxes be
not paid, it is the duty of the City At
torney to see that the condemnation and
sale is ordered to pay the taxes, costs,
and twenty per cent. for the neglect and
delay. The Collector, within twenty
days Of the order of sale, shall
give notice by publication for four
successive weeks of the time and place
Of sale, and at said time, shall proceed
to sell said real estate to satisfy said
Judgment and costs, or so much thereof
as may be necessary for the same, if it
can be sold by division. In default Of
other purchasers the Mayor, or some
other person authorized by the City
Council, is required to bid in the prop
erty, and to receive a certificate to the
city Of the same, which he is authorized
to assign to any person, who will pay
the amount bid therefor, with the re-
quired interest, and if the property be
not redeemed within twelve months, the
city or its assignee, or the private pur-
chaser, shall receive a deed to the same ;
and all action by the original owner to
recover the property in the hands of such
parties or their assigns, shall be forever
barred after the lapse of seven years from
the date Of the sale or deed. Upon the
payment of the bid, by the private pur-
chaser, or the certificate from the Mayor
Of his purchase, the Collector shall give
a certificate of sale. The real estate
may be redeemed, by paying TO the pur-
chaser or his assigns, within twelve
months from the day OF sale, the amount
Of purchase money, with fifty per cent.
in,rease.as interest thereon, and ali taxes
subsequently paid by such owner, with
ten per cent. interest thereon.
Now, in the case of Smith, we have
supposed his property assessed at s., 600
The corporation tax on this il .-....-...-.St2 20
TO- nfH I'D