Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-03-04

four Of the most public places in each civil
district in said county, that the tax books
are completed and in bis hands, and that
he win attend and receive All public taxes
due from Taxpayers at one or more places
In each district ct the time and places 10
be mentioned la such advertisement
Sec. 70. Be it further enacted, That in
all cases where personal property or real
estate has been assessed for taxation
against sny person, company, firm, or cor
poration, for any year, the Tax Collector
OF such county shall, At any time after the
expiration OF ninety days from the time he
shall have attended in the civil districts to
receive the taxes (unless the taxes shall
have been previously pald) distrain for
all taxes, penalties and costs due on real
estate and personal properly, owned by
said person, company, firm, or corporation
in said county, and by levy and sale of per-
sonal property enforce the payment OF
taxes due.
Sec. "A. Be it further enacted, That If
the Tax Collector shall have cause to fear
that any person, company, firm or corpora
ton charged with taxes on the tax books,
is about to remove from the, county with
out paying the taxes due, he may ct any
time l5vy sach taxes, penalties and costs By
distress and sale Of personal property.
Sec. IS. Be it further enacted, That II
any person, company, firm or cerporAtion,
owing taxes for any year, has removed into
any other county, . distress wzrrantsmsy
be Issued by the Tax Collector to the Sher
III of the county to which the party has re-
moved, for the collection Of the taxes, PEN
alties and costs due. -
Sec. 70. Be It further enacted, That
such sales of personal property for taxes
shall be at public auction, and no moro
shall be sold than is sufficient to pay the
taxes, penalties and costs; and should the
sale produce q surplus, such surplus shall
be returned to the owner Of the property,
ten DAYS notice of such sales to be given by
written advertisement. -.
Sec II. Be it further enacted, That
said tax collectors, in the discharge Of their
duties, may appoint as many deputies as
the duties of their respective offices require;
and in case they have to dstrain for taxes,
they shall be entitled, in addition to their
regular commission, to the same fees as are
allowed by law on the collections OF money
by the Sheriffs on executions, which fees
shall be paid by the taxpayer.
Sec. TS. Be it further enacted, that in all
cases where the tax books for any year
shall have been four months in the hands
Of the Tax Collector OF any county In the
State, be shall then and thereafter add and
collect penalties on ell payments by taxpay-
ers made after that time, as herein pre-
scribed, to-wii: And it shall be the duty Of
each Tax Collector to endorse upon his tax
books the date of the payment of such tax
thereon, and heshall make monthly state
ment showing the aggregate taxes which
have been paid during the month, TO the
Chairman or Judge of the County Court,
and an abstract of the report shall be for
warded to the Comptroller by the County
Court Clerk, and the sum Of 10 per
cent. on the amount collected shall
be and is hereby imposed upon him for
each and every month said Tax Collector
fails or refuses to pay over the amount so
collected by him; and to render the provi-
siOns Of this section the more efectuR, the
Chairman of the County Court, or other
officer whose duty it is to settle with the
Tax Collector is charged with and accounts
for the penalties prescribed by this act, on
all collections made by him after the time
named, and no act Of waivor Of any of said
penalties, or failure 10 collect the same by
the Tax Collector, shall release said officer
from accounting for any and all penalties
that should have been collected.
Sec. 70. Be it further enacted, That in
al cases where taxes remain due and I'M
paid on the first day of June of the year
following the year for which the taxes are
due the Tax Collector shall make out q
complete list OF alturpaid taxes on real
estate, buildings, and improvements, snd
shall add TO said taxes ten per cent. penalty,
and report the same 10 the Circuit Court of
bis county for condemnation.
Adjourned till $50 P. NJ. ... .
Afternoon Session.
Senate met at three O'Clock.
NEW BILLS.
By Mr.. Coulter-To change the time OF
holding the Circuit Court at Humboldt and
Trenton, Gibson county and Alamo, Croc-
kett county, ard the Chancery Court at
Trenton, Gibson county.
By MIR. Warren--To provide fire engine
for the State prison. i.
-.. REVENUE BILL. ...s
The consideration Of the revenue bill was
resumed, the following sections being
amended and adopted:
See. so. Be it further enacted, that it
shall be the duty Of the Judge OF the Cir
| cult Court, to which the report provided, for
in the preceding section shall be made to
make an order of condemnation of such land
or town or city lots for sale upon which order
the clerk shall issue to the sheriff vendi-
toni exponas and the sheriff shall after
advertising twenty days sell the same.
Sec. 81. Be 1t further enacted, that In the
order Of the condemnation and advertise
ment of sale, the description provided for
in this act shall be sufficient. 4
Sec. 50. Be it further enacted, that the
sheriff shall make due return on such ven.
ditioni exponas to the next succeeding term
of the court, and if he has sold such land
or lot report the same, and it shall be the
duty of this court by decree, Judgment OF
| order to confirm the sale and order
a writ Of possession to issue putting the pur
chaser into immediate possession Of suct
land or lot, provided however, that il such
4 tract of land be farm In cultivation M
such writshAll issue between the LIST O
| March and the LIST of October, but in tina
event the owner shall pay to such purchaser
a reasonable rent for which he shall have
the landlords lien. e
Sec. SO. Be it further enacted, That i
any tract land or city sold for taxes is i;
possession of any person holding by con
tract of rent or as lessee of the owner, NJ
writ of possession shall issue to the pur
chaser curing the existence of such con
tract of rent or lease, but such tenant upon
notice shall attain to the purchaser.
Sec. "a. Be it further enacted, That the
Sheriff shall make the purchaser q deed
whenever demanded at any time after con
firmation of sale and such deed shall bt
deemed valid if it contain such description
of the land or lot purchased as is provide'
for in this act. l-L
Sec. s.. Be it further enacted, That an,
person redeeming from a purchaser at
tax sale shall pay to such purchaser th'
amount bid by him, together with 25 pc
cent. damages on each year or part OF year
and any other taxes which may, in tn
meantime, be paid by such purchaser, will
like damages. II A.. as.sr
Sec. Sc. Be it further enacted, Tha
whenever any land or lot shall have beef
sold under the provisions Of this act, an
the purchaser shall have paid the amour
of his bid and costs, the owner shall not b
entitled to an action of any kind to be re
stored to the possession of such land or 10
upon the ground of any irregularity in tn
sale Of the same, until be shall have paid G
rendered to such purchaser the amount c
, his bill, damages, interest, costs and othe
, taxes (f any should have been paid) a
, provided for in this act; but
, | eDch owner or nerson liable for sue