The weekly clarion., 1880-03-24
RIGHT OF PURCHASER AT TAX SALE.

SEC 68 The amount paid by the purchaser
Of land at any sale thereof for taxes, and
twenty-five per cent. on said amount. and in
terest on the sum paid at the rate of ten per
cent. per annum, and all expenses of the con
vevance and registration, and all sums paid
for taxes on said land. after its sale and pur
chase as aforesaid, and ten per cent. per an
mum interest, shall be lien on said land in ia
vor of the purchaser, and the holder of the le-
| gal title under him by descent or purchase, II
the taxes for which such land was sold were
due. although said sale was illegal on some
other ground, and the purchaser and the
holder of the legal title under him by descent
or purchase, may enforce SAID lien by bill In
chancery, as in other suits in the chancery
courts, and may obtain decree tor the sale
Of said land, in default of payment of said
amount, within some short time to be fixed
by the decree; and in all actions of ejectment
the defendant, holding by descent or purchase,
mediately or Immediately, from the purchaser
| at tax sale of the land in controversy, may set
off against the plaintiff the above described
claim, which shall have the same effect and
be dealt with in all respects as provided for
claim by defendant, for improvements in an
action Of ejectment.
SEC 60 If land shall be sold for taxes when
no taxes were due on it, or it was not liable
to be sold for taxes, the sum paid by the pur-
chaser for the amount of his bid, and the costs
OF the sale and conveyance, with six per cent.
interest per annum, shall be refunded to him.
or to the holder under him, by descent or pur-
chase. Immediately or mediately, by the state
and county respectively, in proportion to the
amount rec, wed by each; and in such case
the claim against the state shall be audited
and allowed by the auditor of public accounts
on due proof, with the approval of the gov
ernor, and the attorney general, and he shall
draw his warrant Oh the treasurer for the
amount shown to be due; and the claim
against the county, in such case, shall be al
lowed by the board of supervisors of the
county, and paid out of the county treasury
If, in such cases. the money paid by such per
chaser. was not paid into state and county
treasures, the collector shall be liable on his
official bond to the said purchaser for the
amount so paid, and twenty-five per cent. in
terest per annum, on such sum, and the state
and county shall not be liable.
SEC 10 The purchaser Of Land at a sale for
taxes, after one year from the date of his pur-
chase, and within two years from such date.
and his vendee, shall be entitled to bring the
action of " unlawful detainer" for the recovery
of possession of such land and a judgment in
his favor in said action shall be a bar to any
action in any court brought after one year
from such Judgment, to controvert the said
title to said land.
SEC. II. Actual occupation for three years
after one year from the day of sale of any
land held under a conveyance by a tax col .
lectOr, in pursuance Of sale for taxes shall /
bar any suit to recover such land or assail such
title because of any defect in the sale of said
land for taxes, or in any precedent step to said
sale, saving to minors and persons of unsound
mind the right to bring any such suit within
such time, after the removal of their disabili-
ties, and upon such terms as is provided for
the redemption OF land by'such persons.
INSOLVENCY..
SEC 70 The collector shall present to. the