The weekly clarion., 1880-03-24

tax collector In office at the time of such sale.
SEC 81. The said clerk shall transmit to
the auditor of public accounts a certified
statement of what such list of uncollected
taxes, furnished by the tax collector whose
term of office has expired. shows to be un-
collected Of state taxes on or before the first
day OF February after it has been filed; and
such collector shall within five days after the
expiration of his term of office, pay into the
state treasury all taxes collected by him pay
able into such treasury, and into the county
treasury all taxes collected by him and paw
able into such treasury. and on failure to do
so shall be liable on his bond for interest at
the rate of ten per cent month on such sums,
in addition to the other penalties prescribed
by law for any failure to pay over taxes col
lected.
REDEMPTION or PURCHASE OF LAND SOLD To
THE STATE.
SEC 90 The owner or any person interested
in any land sold to the state, aforesaid,
may redeem 1t, or any part of it, where it is
separable by legal subdivisions of not less
than forty acres. or any undivided interest IN
it, at any time within one year after the day
of said sale 10 the state and after the eXpira-
ton of one year from the day of such sale to
the state, any person may purchase such land,
in any quantity not less than forty acres, if il
is part OF greater quanty sold to the state in
one tract, or by purchasing the whole, If 1T Is
less than forty acres. by paying to the auditor
of public accounts the amount of all taxes for
which such land was sold. and all the costs
incident to such sale, and of all taxes and
costs accrued thereon since such sale, and
twenty-five per centum OF all taxes for which
such land was sold added thereto, and upon
such payment to the auditor Of public ac-
counts. he shall execute TO the person redeem
ing or purchasing such land conveyance of
the title of the state thereto, which convey
ance shall be attested by the seal of the audi.
tors office, and shall not require an aeknowl-
edgement of its execution before any officer,
but shall be entitled to be recorded without
such acknowledgement, and when duly exc
cuted as herein provided, shall pass all claim
or title of the state to such land as it conveys.
SEC 81. The auditor shall make statement
on each conveyance so made by him, of the
amount of state taxes, and damages thereon,
and OF the amount of county taxes and
damages thereon, and of any other taxes and
damages thereon, and of the amount of his
fee and commissions, in the transaction, and
shall present such conveyance, thus prepared,
to the state treasurer, who shall enter in "a
we'll bound book, to be kept as a record Of his
office, the description in the conveyance of
the land conveyed, and the name of the
grantee, and the amount of state and county
or other taxes and damages, and the fees and
commissions of the auditor, as stated on said
conveyance and said treasurer shall mark
such conveyance "registered" " and subscribe
such marking with his official signature and
seal, and return such conveyance to the audi
tor, and such conveyance shall not be valid
unless it has been dealt with as herein re-
quired.
SEC. 95. The auditor shall make monthly
settlements with the treasurer on account Of
money received in the redemption and pur-
chase of land and shall pay into the state
treasury all money received by him in such
redemption or purchase except his fees and
commissions, and the treasurer shall place
to the credit of the common school fund the
amount of the state taxes for which such land
was sold to the state; and the amount of
county taxes for which the land was sold to
the state. and the damages on such taxes; and
the county taxes accrued subsequently, to the
sale for taxes shall be placed to the credit OF
the proper county, and the levee tax if anv
shall be placed TO the credit of the proper
levee board and the remainder Of the money
shall be put to the credit of the general fund
Of the state.
/ SEC. 90. At the end of each three months,
commencing with the beginning of each
political year, the state treasurer shall forward
/ to the county treasurer Of each county a state
ment Of the amount of money to the credit
of such county in the state treasury arising
from the redemption and purchase of land. as
Iaforesaid; and at the same time the auditor Of
public accounts shall forward to the clerk OF
the chancery court of each county a state
ment of the amount of such money in the
state treasury to the credit Of such county
and upon the application Of the said clerk or
county treasurer, the said auditor shall draw
his warrant on the state treasurer for the sum
due, aforesaid TO such county, and shall
obtain the proper warrant from the said clerk,
and pay to the county treasurer Of such county
the money so due to such county
SEC 81 The auditor shall be entitled to
charge the grantee in any such conveyance
fifty cents for executing the conveyance, and
two per cent on the amount required to
redeem or purchase the land. for his compen-
sation; and the state treasurer shall be en-
titled to receive from such grantee fifty cents
for his compensation, for the duty imposed on
him in reference to such conveyance.
SEC. 9s. All lands heretofore sold to the
state for taxes, and now held by the state.
may be redeemed or purchased as above pro
Vidpd and on the Same farms