The weekly clarion., 1880-03-24

ICHAPTER IK-Nsic Codel u
Continued from last week. Il
FORM AND EFFECT OF CONVEYANCE, ETC.
SEC. 81. Conveyances made by tax collec- s
tor, shall be in the form or to the effect follow
ing, towit: Il, A b., tax collector of ........
county, have this day, according to law, sold
the following lands. situated in said county,
to-wit here describe the Iand for the taxes
assessed thereon, or uhen sold for other tares
1t ShaU be 50 Stated, for the year ......-., when
+. +. became the best bidder, at the sum OF
$.....; | therefore convey said land to
the said L. F., his heirs and assigns, forever.
Given under my hand, the ....,.. day of ......,
A. d. ;" which conveyance shall vest in I
the purchaser perfect title to the land sold
for taxes, subject to the right of redemption i
and no such conveyance shall be invalidatedI
in any court of this state, except by proof that
the land was not liable to sale for the taxes, or
that the taxes for which said land was sold, had
been paid before sale; and, if any part OF thei
taxes for which such land was sold was illegal
or not chargeable on said land, but part was
chargeable. that shall not effect such sale, nor
invaidate such conveyance, unless it shall ap
pear that. before such sale, the amount legally
chargeable or such land was paid, or rendered,
to the tax collector.
PRIMA FAcIE EVIDENCE OF VALID ASSESSMENT AND
SALE.
SEC. IS. The conveyance made by the tax
collector TO individual purchasers of land, and
the list of lands sold 20 the state, aforesaid
shall be prin1u tacie evidence that the assess
ment and sale OF the land were legal and valid
FAILURE PURCHASER TO PAY BID.
SEC So If the purchaser of land at tax sale
shall not Immediately pay the amount OF his
bid. the collector shall offer the land again; /;
and if 10 person will then bid the amount OF
the taxes. it shall be struck off to the state,
in other cases; but the first purchaser shall be
liable for the amount of his bid. to be collected
by suit, in the name of the state, before any
court having jurisdiction of the amount; and
on the same being collected the tax list to the
state shall be cancelled to that land, and II
shall be conveyed by the auditor to the person
from whom such amount mas been recovered
SEC 60 If any land shall be sold for more
than the amount Of taxes due, and all costs.
the excess shall be paid to the owner on de
mand, or to the county treasurer, for the use OF
such owner, and shall be paid over to him by
the treasurer. on demand.
PENALTY FOR SALE OF LAND COLLECTOR
HAD RECEIVED TAXES.
SEC 81. If any tax collector shall sell any
land after he shall have received the taxes, he
shall forfeit to the purchaser three times the
amount bid and fifty dollars for each legal
subdivision to the owner, who may recover
on his bond all damages sustained thereby.
ASSESSMENT CERTIFIED TO OTHER COUNTIES IN
CERTAIN CASES.
SEC 81. When the collector shall not find
property in his county out of which to collect
the taxes due by any person, and such person
shall have property, real or personal, in any
other county, or shall have removed to any
other county, the collector shall certify the
assessment to the collector of the county III
which such person shall have property, or to
which he shall have removed; and such col
lector shall collect such taxes, with five per
cent. thereon for his trouble, as in other cases,
and pay the same over to the collector from
whom he received the assessment. If such
assessment shall not be received in time to
advertise and sell on the regular sale day. the
collector may sell at at any other convenient
time, giving the notice required in other
cases.
CoNvEYANCES TO INDIVIDUALS TO BE FILED, AND
LAND MAY BE REDEEMED, ETC.
SEC 90 The collector shall file all convey
ances of lands sold to individuals, in the office
of the clerk of the chancery court of the
county. on or before the first Monday of April,
there to remain for year from the day OF
sale, unless sooner redeemed; and the owner
of such land, or any person for him, may
redeem the same within the said year by
paying to the said clerk the whole amount OF
tax for which such land was sold. with all
costs and charges consequent upon said sale,
and twenty-ti per centum damages upon the
amount of said tax and all costs, and also all
state and county taxes that have accrued on
said land since said sale; and also five per
centum on the whole amount of such redemp
ton, for the compensation of said clerk for
making the same; saving to infants and per
sons of unSound mind, whose lands may be
sold Tor taxes, the right to redeem the same
within one year after attaining full age, from
any purchaser thereof, on the terms herein
prescribed, and on their paying the value of
any permanent Improvements on the land,
made after the expiration of one year from
the date of the sale of such lands for taxes.