Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1872-04-09
LAWS OF TENNESSEE.
IoFFICIAL.l

LoFFICIAL.l
An act to amend an act to provide for the salepf
lands which have been sold for taxes due the
State and bought in by the Collectors of Reye-
! nue., passed Dec. 8, 1871. -
Whereas, the State of Tennessee, through its
| Treasurer as Superintendent of Public InStruc-
ton, has from year to year become the purchaser
! OF large quantities OF land, 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 collection Of large
! amount OF taxes now, therefore, for the purpose
of eflectlng early collection of the said taxes
/ by an enforcement of the State lien upon said
| lands for the same,
| SEC. /. Be it enacted by the General Assembly
of the State Of Tennessee, That the County
| Court shall elect q suitable person as Commits
| siOner of Revenue in each county of the State,
whose duty shall be to collect all unpaid taxes
| due the State in accordance with the provisions
| of this act.
Sec. q Be it further enacted, That the Comp
trOller shall furnish within ninety days after the
passage Of this act or as soon thereafter as prac-
! ticabe, to the Commissioners elected by the
County Court descriptive list of all lands in
their respective counties, which have been con-
DENIED and sold for taxes due the State, since the
year 1867 inclusive, and bought in by the COllec
tors in the name of the Treasurer as Superinten-
dent of Public instruction, and not redeemed,
together with the amountof taxes due thereon.
Sec, 5. Be it further enated, That each Com
DELAY, proceed to collect the taxes due upon the
respective parcels of land described therein, and
for this purpose he may file his bill in the Chance
~ Court for the county where the lands lie, in
his own name, as Commissioner of Revenue, for
the use OF the State, and against the parties
owning claiming the lands at ihe date of filing
the bill, who shall alone be necessary parties de-
PENDANT, and if in any case it shall appear that a
tract or parcel OF land has been divided into two
or more parcels and sold TO different per-
sons since the assignment OF taxes due upon
ThaU in Ct
Commissioner to proceed for the entire amount
against the whole tract, OF any one or more of
the parcels making the parties claiming the por-
ton proceeded against, only defendants TO the
bill, and the Commissioner may employ an at
tOrley, If found necessary, to file the bills in the
ChanCGry Court, and the compensation of the
attorney shall be fixed by the court in which the
bin is fled, and shall be paid out of the proceeds
of the lands sod 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 or publication in
all respects provided by law in other cases.
The bill SHALL as nearly as practicable, describe
the lands as originally assessed, in whose name
assessed, the amount assessed and the date there
of, and the amount remaining unpaid, and if the
proceeding is against part only of the original
tract the bill shall, in like manner, describe such
part. The bill shall alege the State lien upon
said lands for unpaid taxes assessed against it,
and shall pray for an enforcement of the same
10y a sale of said land and an application Of the
proceeds to the payment of said taxes.
Sec. 1. Be it further enacted, That upon the
decree Of sale being pronounced the Commits
siouer shall expose to public sale at the court
! house door, in the county where situated, so
much Of said land as shall he sufficient to dis
charge the taxes adiudged 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
! division for the purpose of sale without injury
! to their value, the Commissioner shall sell the
| entire tract or parcel, and the surplus OF pro-
ceeds, if there be any arising from the sale, shall
be paid into court for the benefit of the owner of
| the land.
Sec. 5. Be 1t further enacted, That the Com
missioner shall return his report of sale in each
case to the next succeeding term Of the Chancery
| Court, and upon the confirmation thereof a de-
cree for title shall be pronounced, and writ OF
pOssession subject, however, to the equity of re-
| demptiOn; it exists under the laws of this
| State; Provided, however, that the party re-
| deeming shall pay to the purchaser theamOunt
Of his bid, with the legal rate Of interest thereon
| and also the of fifteen per cent upon the
! amount OF the bid as damages; and provided
! further, that III no case shall the purchaser be
| held 10 account for the rents and profits to the
| party rCdCemng-
See. s. Be it further enacted, That it shall be
! lawful for the Commissioner to unite in one bill
! any number of assessments against the same or
! distinct tracts Of land, and against the same or
distinct persons, and in no case shall bill be
| dismissed because Of multfarioUsness OF mis-
! j0indGT OF parties defendant.
Sec.7. Be it further enacted, That all neces-
! sary jurisdiction is hereby conferred npOn the
and carry out the objects and purposes of this act
| in each and every particular.
Sec, S. Be it further enacted, That the Comp
trOIier Shall employ the necessary clerical labor
| to prepare the descriptive lists provided for in
! this act, to be paid out of the State Treasury;
provided that such labor shall not cost the State
/ more than seycnty-five dollars per month.
Sec. 9. Be it further enacted, That the Com
missiOneTs, before entering upon the discharge
! of their duties, shall execute bond, with ar
| proved security, before the County Courts of
+I,,5V 1oFfp f1ao
bond shall be fixed by said County Courts which
shall be conditioned for the faithful discharge of
| their duties such Commissioners, and they
shall also take ndsubSCribe to oath before the
Clerk of said court to faithfully discharge said
duties and account for all revenues that NAV
come into their hands
Sec. 10. Be it further enacted, That the provi-
sions OF this act shall apply to the collection of
all taxes, whether State or county tax that NAV
have been bid upon said land, and the Commits
| siOner shall pay over the taxes as collected to
| the county and State respectively but he SHAH
| be required to take to the clerk of the County
Court of his county, senli-annual reports OF the
| amount OF county revenue received by him, at
| which times his accounts shall be adjusted and
settled, and he shall be required to make like re-
| ports and settlements with the Comptroller of the
| State of all State revenue received by him
Sec. H. Be it further enacted, That in all cases
where there shall be a Judgment against the
Commissioner Tor costs, the Commissioner shall
appOrtiOn the same between the county and
| State in proportion to the amount of tax due in
| that particular case to the county and State re-
spectively, and in all cases where the amount of
| taxes collected by the Commissioner shall he less
than the aggregate of State and county taxes
the Commissioner in paving over the same shall
appOrtiOn that also in the same manner between
| the county and State. The Clerk of the County
| Court and the Comptroller of the State UDon set
| tlemcnt with the Commissioner shall allow him
| credits for all costs paid by him under the order
| of the court.
Sec. u. Be it further enacted, That the Com
missiOneTs shall receive compensation for their
services the same fees that are allowed under ey-
| listing laws to collectors of State and county
! taxes.
Sec. 13. Be il further enacted, That so much
| of the act entitled act to provide for the sale
| of lands which have been sold for taxes due the
State and bought in by the Collector of Revenue,
passed 9th December, 1871, conflicts with this
act, and the act entitled an act to amend the law
! regulating redemption Of lands sold for taxes
passed March &, 1860, be and the same are here
by repealed. Provided, however, That the re-
peal Of said act passed March 8, 1860, shall not
abate or in any way affect any suit or suits
brought before the passage of this act.
Sec. IA. Be it further enacted, That after pay
ing the costs and charges out of the proceeds of
said sales the amount of taxes collected shall be
paid by the Commissioner into the State Treas
ury for school purposes, and shall be distributed
by the Treasurer equally between all the coun-
ties of the State according TO their scholastic
population.
Sec. To- Be it further enacted, That any per-
son whose lands may be proceeded against under
this act shall have the right to pay the accrued
unpaid taxes on his lands, together with six per
charges, at any time before his land
may be sold under this act. The
money, paid under this section Shall
be paid to the commissioner, who shall execute
his receipt therefor, and on such payment being
made the lands on which payment has been made
| shall not be sold.
| Sec. IS. Be it further enacted, That this act
take effect from and after its passage, the public
| welfare requiring it.
! Passed March p, 1872.
| JAMES d. RICHARDSON,
Speaker OF the House Of Representatives
JOHN G. VAUGHN,
| Speaker of the Senate.
/ RPPRiNpH al the nfi ln,,r.