The Columbia herald. [volume] (Columbia, Tenn.) 1850-1873, 1872-04-19
TENNESSEE TAX SALES.
How Delinquent Owners Of Lands ar
now TO be Proceeded A gainst.

As the following law is important,
especially 10 our country readers, we
make room for it: @ gsI
An act to amend an act to provide for the sale
of lands which have been sold for taxes due
the State and bought in by the collectors OF
revenue, passed December 6, 1871.
WHEREAS, The State of Tennessee,
through its treasurer as superintend-
emit of public instruction, has from
wear 10 year become the purchaser of
large quantities ofland, by bidding
in the same at the price of the taxes
due thereon and, whereas, by reason
of the irregularity and void character
of said sales, the State has been de-
feated for many years in the collec-
ton of a large amount of taxes now,
therefore for the purpose of effecting
an early collection Of said taxes by
an enforcement of the State lien
upon said lands for the same,
Section l. Be it enacted by the Gen.
eral Assembly of the State Of Ten
nessee, That the County court shall
elect a suitable person as commits
sioper of revenue in each county III
the State, whose duty it shall be to
collect all unpaid taxes due to the
State in accordance with the provi-
sions of this act.
Sec. 2. BE it further enacted, That
the comptroller shall furnish within
ninety days after the passage of this
act, or as soon thereafter as practica-
BILE, to the commissioners elected by
the County court, a descriptive list
of all the lands in their respective
counties, which have been condemn
ed and sold for taxes due the State
since the year 1865, inclusive, and
bought in by the collectors in the
name of the treagurer and as superin'
tendent of public instruction. and moi
redeemed, together with the amount
| of taxes due thereon.
Sec. 3. De it further enacted, THAI
each commissioner upon receiving
| said list, shall, without delay, proceed
| to collect the taxes due upon the re-
spective parcels of land described
therein, and for this purpose he may
| file his bill in the Chancery court fol
the county where the lands lie, in his
own name, as commissioner of rev.
enue, for the use of the State, and
against the parties owning or claim
| ing the lands at the date of filing the
bill, who shall alone be necessary
parties defendant, and if in any case
it shall appear that tract or parcel Of
land has been divided into two OF
more parcels, and sold to different
persons since the assignment of taxes
due upon il, then in such case it shall
be lawful for the commissioner tC
proceed for the entire amount against
the whole tract, or any one or more
of the parcels making the parties
claiming the portion proceeded
against, only defendants to the bill
and the commissioner may employ
an attorney, if found necessary, te
file the bills in the Chancery court
and the compensation of the attorney
shall be fixed by the court in which
the bill is filed, and shall be paid ou
of the proceeds of the lands sold
and taxed in the bill of costs, and the
defendants whose lands are sold
shall in alt cases pay all costs.
Jurisdiction of the person of the
defendants shall be by service OIL
process of publication in all respects
as provided by law in all other cases.
The bill shall, as nearly as practica.
BILE, describe the lands as originally
assessed, in whose name assessed,
the amount assessed and the date
thereof, and the amount remaining
unpaid, and if the proceedings is
against a part only of the original
tract the bill shall, in like manner,
describe such part. The bill shall
allege the State lien upon said lands
for unpaid taxes assessed against it,
and shall pray for an enforcement of
the same by sale of said land and an
application of the proceeds to the
payment of said taxes.
Sec. 4. De it further enacted, That
upon the decree of sale being pro-
nounced, the commissioner shall ex-
pose to public sale at the court house
door, in the county where situated,
SO much of said land as shall be suffi-
cient to discharge the taxes adjudged
against it and all costs to the highest
bidder for cash, notice of such sale
being given by the publication usual
in such cases. Where said lands are
not susceptible Of divisions for the
purpose OF sale without injury to
their value, the commissioner shall
sell the entire tract or parcel, and the
surplus of proceeds, if there be any
arising from the sale, shall be paid
into court for the benefit of the owner
of the land.
Sec. 5. lie it further enacted, That
the commissioner shall return his re.
port of sale in each case to the next
succeeding term ofthe Chancery court
and upon the confirmation thereof q
decree for the title shall be pronounc-
ed, and writ of possession shall is
sue in favor of the purchaser, sub
ject, however, TO the equity of re-
demption, as it exists under the laws
of this State; provided, however,
that the party redeeming shall pay
to the purchaser the amount of his |
bid, with the legal rate of interest
and also the sum of fifteen
per cent. upon the amount of the bid
as damages; and provided further,
that in no case shall the purchaser be
held to account for the rents and
profits to the party redeeming.
Sec. 6. Be it further enacted, That
It shall be lawful for the commits
sioner to unite in one bill any num-
Der of assessment against the same or
distinct tracts of land, and against the