Clarksville chronicle. (Clarksville, Tenn.) 186?-1872, 1868-07-31
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-
tion, and every property-holder in the
county should make himself familiar
with their provisions:
SECTION II. Be Il 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
payable on the first day. of July, of each
and every year for which said taxes were
assessed and provided, the payment of said
taxes is deferred and not made before the
following first day of November IF each
and every year, 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
first day of the following month of Decem-
ber' a penalty of five per cent. shall be, and
the same is hereby. imposed, and shall be
collected as aforesaid If not paid before the
first day of the following month of Janu-
ary, penalty of ten per cent. shall be, and
the same hereby is, imposed, and shall be
! l.
property ia advertised for sale, penalty of
twenty-five per cent. shall be, and the same
hereby is. imposed, which penalty shall at
taSh g, and be collected whenever the taxes ia to
SEC. IS. Be IL further enacted, That it shall,
in no case, be lawful for Tax Collectors to
give q 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
with such costs and fees as may have legit-
statements, showing the exact condition of
the tax books in every counly, shall be
made by the Tax Collectors of said county
on the first days of November, December
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 IL further endcted, That in case
any property is sold by the Tax Collector
for the non payment of taxes, costs fees and
penalty, said taxes, costs, fees and penalty,
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, it shall, at
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
within one year from the time of sale, a
further penalty of fifty per cent. shall be,
and the same hereby is, imposed; which
penalty shall attach to all previous penal.
ties, taxes, costs, fees and interest that shall
have accrued at the end of the year, on the
property sold 4; and 1t shall at no time there
after, be redeemed, whether sold to individ-
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-
penalties, for such time as shall have elaps-
ed from the date the last penalty was inn
posed.
title to all property disposed of Mt public
sale for the non-payment of taxes, shall, If
not redeemed before the expiration of two
years from date of sale, vest absolutely In
property at said public sale, or in their heirs
or assigns; prorided, said parties shall have
paid promptly all taxes on the same.
SEC. 81 BE Jttrther enacted, That real
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 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 agent the
taxes, costs charges and penalties imposed
by this 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 to all such real estate as
has not been redeemed as aforesaid, to the
purchaser, upon his application as now
provided by law;
SEC. %. BE Il ndurther enacted, That it shall
not be necessary, in order to convey 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 II shall only be necessary to give
such description Of real estate stat, re mrepor.ed
sary in order to identity the same with rea-
sonablc certainty.
SEC. "a. BE q Gnther cn9eted, That al
for taxes, shall receive a liberal construc-
tion by the courts of this state.
SEC. %. BE IL FURTHER enacted, That all
penalties accruing previous to the sale of
any property for the non-payment of taxes
and paid either by the owner of the prop
erty, or by the purchaser of the same,
whether the purchaser be an individual, 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 i Is hereby
receives said penalties or any other officer
to whom payment of said penalties shall be
made, to pass the same, ms soon as collected.
respectively, to the credit of said state and
SEC. 2G ReH further enacted, That when
ever property is advertised for sale for nom
payment of taxes, II shall be the duty of the
officer ordering the sale to attach, or cause
20 be attached, the amount of penalty as
well rs the amount OF fees, cost and taxes,
in the list given to the printer for publica-
ton.
SEC. 27. BE Il further enacted, That all
laws and parts of laws coming In conflict
with this Act, he, and the same are hereby,
repealed; and that this Act shall take effect
and be in force from and after its passage.
#. s. RICHARDS,
Speaker of the House of Representatives.
ID. w. G. SENTER,
Speaker of the Senate.