Whig and tribune. [volume] (Jackson, Tenn.) 1870-1877, 1872-04-20
LAND SALE.


Glorious and born Of the angel Hope,
Like our hope 0fsaeosss- passed.
LAND SALE.
Text OF the mOst Important Act
Passed at the extraordinary Ses-
sI0ns
DeEimquent Land Owners 10 be |
Brought 20 the Scratch.
How Tax TITLES are 20 be Made
Valid An the state OF Tennessee.
From the Nashville Banner-l
The most important act passed at
the late extraordinary session of the
General Assembly, so far as the inn
mediate personal interests of citi-
zens are concerned, is that Of which
the full text is given below. An act
having the same object in view was
passed at the last regular session,
but its defects were so numerous
that no effort was made to put it in
to operation. These defects have
been remedied in the present law,
and we imagine that the delinQuents
who have so long laughed at the tax
titles will have rather hard road to
travel.
The law, II properly carried out,
will affect hundreds of thousands OF
dollars worth of land heretofore
sold, besides insuring the prompt
and efficient collection of taxes here
after. In such counties as David
son and Shelby, the position OF land
commissioner will be a lucrative
one. Our county courts has desig-
mated to-day,for the election of that
officer, and there are five or six can
didates, between whom a lively
fight is anticipated.
The following is the act, as filed
in the cffice of the Secretary OF
State.
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 3,
1871.
WHEREAS, The State of Tennes-
see, through its treasurer as uper-
intendent Of public instruction, has
from year to year become the pur-
chaser of large quantities of land
by bidding in the same at the price
of the taxes due thereon; and,
whereas, by reason of the IRREGULAR.
ty and void character, of said sales
the State has been defeated for many
years in the collection of a large
amount of taxes; now, therefore
for the purpose of ehecting an early
collection of the said taxes by an en-
horcement of the State lien upoI
| aaid lands for the same,
/ SECTION 1. Be il enacted by thu
General Assembly of the State o
Tennessee, That the county cour
shall elect q suitable person as Com
missioner of Revenue in each coun
ty of the State, whose duty 1t shal
{ I.be to collect, all unpaid taxes du
the State in accordance with tn
, provisions of this act.
SEC. 2. Be it further enacted, Tha
; the Comptroller shall furnish with
: in ninety days after the passage o
: this act, or as soon thereafter a
: practicable, to the Commissioner
r elected by the county court, des
! criptiVe list of all lands in their re
! spective counties which have bee
D condemned and sold for taxes du
( the State since the year 1854, inclU
D sive, and bought in by the Colle'
D tors in the name of the. Treasurer 8
3 Superintendent of Public Instru'
! ton. and not redeemed, togetht
e with the amount OF taxes due ther'
: on.
a Sec. 3. Be it further enacted, Th;
T each Commissioner upon recelVln
t said list shall, without delay, pr
/. ceed to collect the taxes due upo
u the respective parcels of land d
n scribed therein, and for this pu
y pose he may file his bill in the cha
II cry court for the county where Il
?; lands lie. in his own name, as Cor
D missioner of Revenue, for the use
< the State, and against the partl
le owing or claiming the lands at u
a. date Of filing the bill, who shs
As alone be necessary parties defe
se dant, and if in any case 1t shall o
h pear that q tract or parcel Of lal
re has been divided into two or mo
re parcels, and sold 10 different pc
sons since the assignment Of tax
due upon il, then in such case
shall be lawful for the Commissio
er to proceed for the entire amou
against the whole tract, or any o
IL or more Of the parcels, making t
= parties claiming the portion pl
Ie ceeded against only defendants
II the bill, and the Commissioner m
rk employ an attorney, if found neccI
ly sary, to file the bills in the chance
Nv court, and the compensation OF
:? ATTORNEY shall be fixed by the cot
r. in which the bill is filed, and sh
he be paid out of the proceeds OF
Is, land sold, and taxed in the bill
rs costs, and the defendants WHIT
an lands are sold in all cases pay
to costs.
wv Jurisdiction of the person of
defendants shall be by service
. process or publication in all respe
!, as provided by the law in other C
es, The bill shall, as nearly as pr
ticable. describe the lands as ori
naIIy assessed, in whose name
sessed, the amount assessee and
date thereof, and the amount
maing unpaid, and if the proceI
ing is against part only of the OF
inal tract, the bill shall, in Ike IN
pes ner, describe such part. The bill 81
res allege the State lien upon said lal
All for unpaid taxes assessed against
The and shall pay an enforcement OF
lde same by a sale OF said land and
ers application of the proceeds TO
be payment of said taxes.
nix, Sec. 4. Be it further enacted, l
TIA upon the decree of sale being
md nounced, the Commissioner 81
nre expose TO public sale at the col
5 a house door, in the county where
be uated, so much of said land as s.
/ at be sufficient to discharge the ia
me adiudged against it aud all costs
ire, the highest bidder for cash, no
md of such sale being given by the ?
e is lication usual in such cases. WI
me lands are not susceptible of divi:
by for the purpose of sale without
Who iurv to their value, the Conn
But sioner shall sell the entire trac
lied parcel, and the surplus of proce
ity. If there be any arising from the
ade shall be paid into court for the
led eft of the owner of the land.
and / Sec. 5. Be it further enacted, ]
1me the Commissioner shall return
yav. Feport of sale in each case to
lere next succeeding term OF the q
har- cery Court, and upon the contiT
,uld ton thereof decree for title {
Tery be pronounced, and writ OF
nan, session shall issue in favor of
cure purchaser, subject, however, to
equity of redemption, as it e,