Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1876-05-27
---'' LAs-L GAINES. Comnt.
JAS. u. UAINEo, OUHPt.
The following are the sections re-
ferred to in the Comptroller circular:

Sec. 81. Be it further enacted, That in all
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 all unpaid taxes, on real
estate, buildings and improvements, and
shall add to said taxes, twelve per cent.
penalty, and by publication in some news
paper, printed in the county where the
property lies, advertise said properly for
sale; If no newspaper be printed in said
county, then in some newspaper printed
in an adjoining county, if there be one (;
If not, then in the most convenient paper
that will publish the advertisement for
the fee allowed by law; and If the publish
er refuse, then the Tax Collector shall adj
vertise the same at some convenient and
public place in or about the courthouse of
the county.
Sec g. Be it further enacted, That said
advertisement shall be substantially in the
following form:
State of Tennessee, - County, s. s.
BY virtue of the power and authority
vested IN me as Tax Collector of-Coun-
ty, will on the first Monday ofJuly next,
IT. being Of Sniy r 0r s1 for
town lots, and parts of town lots, the same
having been assessed for taxes for the
year IS, which taxes are due and remain
unpaid, together with penalties and costs.
Following this, shall be given by districts
the entire list of uncollected taxes, with
the names OF owners, description of the
property, valuation and total taxes, as the
same appears on the tax book, and the
penalties and costs, on each separate as
sessment, added as separate item.
Sec. g. Be it further enacted, That said
advertisement, If published in a newspa-
per, as hereinbefore prescribed, shall be
published once week, for three consecu-
tive weeks, previous to the day of sale; and
each and every lot, tract or parcel of as
sessed real estate. and the buildings and
improvements thereon, on which the tax
eS, penalties and costs are not paid, before
the day of sale shall be sold, or so much
thereof, as shall be sufficient to satisfy TIE
taxes, penalties and costs thereon.
Sec. 81. Be it further enacted, That said
sale shall be made at the courthouse of
the county in which the lands lie, on the
first Monday of July, of the year succeed
and the next ensuing day or days, if nee
essary, until the sale is completed.
Sec. IS. Be it further enacted, That no
tract, lot or parcel of land shall be sold for
less than the amount of taxes, penalties
and costs due thereon; and that bidder
shall be the purchaser who will pay the
amount due for the least quantity of said
lot, tract or parcel of land to be run off
from the beginning corner, and running
with at least one line of the tract. II the
beginning corner OF a tract OF land SOLD
lies out of the county in which the sale is
made, the beginning of the parcel sold
shall be made on the county line nearest
the beginning corner of the tract.
Sec. 66. Be it further enacted, That if no
persons, company, firm or corporation bid
the amount of taxes, penalties and costs,
the Tax Collector shall bid the same off, in
the name of the Treasu' er of state, for the
use of the State and county; said use to be
for the amount of taxes. penalties ana
costs due to the State and County respect
lively.
Sec. 81. Be it further enacted, That in all
cases of sale of any lot, tract or parcel of
land ofsaid advertised property to any per
son. company o. firm on the receipt of the
amount due, and chargeable on the prop
erty so sold, the Tax Collector shall give
the purchasers certificate of said purchase
Sec. 6S. Be it further enacted, That when
said sales shall have been completed, and
within thirty days after the first Monday
of July of said year, the Tax Collector shall
certify all of said sales to the Circuit Court
of his county; and in counties where there
are more than one Circuit Court, the Tax
Collector shall certify said sales to the
first Circuit Court of said County. Said
Court, il in session, or if not in session,
then at the next term of said Court, shall
enter said sales of record as valid judgment,
vesting title to the property so sold in the
purchaser thereof; and writs of possession
shall, in all cases. be granted to the pur-
chasers during said term, or at any time
on demand, whether said purchaser shall
be any person, company, firm or corpora
ton, or the Treasurer of the State.