The Athens post. [volume] (Athens, Tenn.) 1848-1917, 1872-04-12

Of Revenue, passed DecemberG. 1871.
WHEREAS. the State Of Tennessee,
through its Treasurer rs Superinten.
dent of Public Instruction, has from
year to year become the purchaser
of large quantities Of land, by bid
ding 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 defeated for many years in the
collection Of a large amount Of tax
es f, now, therefore, for the purpose
Of effectingan early collection ofthe
said taxes by an enforcement OF the
State lien upon said lands for the
same,
SECTION !. Be it enacted by the
General Assembly Of tho State Of
Tennessee, That the County Court
hall elect a suitable person as Com.
missioner Of Revenue in each coun-
ty OF the Stlte in accordance with
the provisions Of this act.
Sec. 2. Be it further enacted, That
the Comptroller shall furnish within
ninety days after the passage ofthis
act, or as soon thereafter as practic-
able, to the Commissioners elected
by tho County Court, a descriptive
list of all lands in their respective
counties,which have been condemn.
ed and sold for taxes due the State,
since tho year 1865, inclusive, and
bou yht in by the Collectors in the
namc Of the Treasurer as Superin.
tendent Of Public Instruction, and
not redeemed. together with the
amount of taxes due thereon.
SEC. 3. Belt further enacted, That
each Commissioner upon receiving
sad list shall, without delay, pro-
coed 20 collect the taxes due upon
the respective parcel; Of land de.
lcr.bed therein, and Tor this purpose
he may Gle his bill in the Chancery'
Court for the county where the
lands lie, in his own name, as Com
missioner of Revenue, for the use Of
the State, and against the parties
owning Or claiming the lands at the
date CT fling the bill, who shall
alone be necessary parties defen-
lant, and if in any case it shall ap.
pear that tract or parcel OF land
has been divided into two or more
parcels, and sold to different persons
since the assignment Of taxes due
upon it, then in such case it shall
be lawful for the Commissioner to
proceed for the entire amount
against the whole track, or any one
or moro Of the parcels, making the
parties claiming the portion pro-
ceeael against only defendants to-
the bill, and the Commissioner may
employ an attorney, il found neces-
sary, to file 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 out Of the proceeds Of the
lands sold, and taxed in the bill of
costs, and the defendants whose
lands are sold shall in all cases pay
all costs.
Jurisdiction of the person Of the
defendants shall be by service Of
process republication in all respects
as provided by law in other cases.
The bill shall. as nearly as practica.
bic, 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 proceeding Is
against a part only oil the original
tract, the bill shall, in like manner,
describe such part. The bill shall
allege the State lien upon said lands
Tor unpaid taxes assessed against it,
and shall pray for an enforcement
OF the same by a sale of said land
and an application Of the proceeds
to the payment of said taxes.
SEC. t. Be it further enacted, That
upon the decree of sale being pro.
nounced, the Commissioner shall
expose to public sale at the court
house door. in the county where sit
uated. so much of said land as shall
be sufficient 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 suscepti-
bic OF division for the purpose of
sale without injury to their value,
the Commissioner shall sell the en-
tire 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.
SIC. 5. Be it further enacted, That
the Commissioner shall return his
report Of sale in each case to the
next succeeding term of the Chan.
Gerry Court, and upon the confrma.
ION thereof a decree for title shall
be pronounced, and a writ OF posses.
sion shall issue in favor Of the pur
chaser, subject, however, to the