Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1880-03-12
BAeK rAxEs.., 4,


ssase,s Lien viii b y sEnforc~d--g
auuse n. ain Enla from
the Comptroller
Comptroller Gaines has issued the
follow ng I'M portant circular o circuit
court clerks aud other officers charged
lwithuhec3lect of back taxes sE.
\ CoMPTRoLLER's OFFICE, l'H NASH.
VILE, Tenn, March D, lSSQ,-Special
at!en ion Is called to the decision of
the suprcm court, at lts present term,
in the case of Sta e et ais vs.. Martha
w. DsucAn ct ais y a4irmlpg The de-
cree OF Chancellor Merritt, OF the Da'
wilson clunty chancery division. For
your inform 4,ion and guidance an ab-
stract1 or analysis of the decision is
here with published : ...l -47l. 1as
The state has lien on the land Of the
delinquent tax payer for all taxes due and
unpaid, This lien will be enforced by
courts of chancery on the filing of a bill to
which all parties having An interest in the
property are made parLies defendant. The
court will allow the original tax, with six
per cent. interest from the date of the tax
sale, and all the costs up 10 and Including
the costs of entering up judgment of con-
demnation in the circuit court, viz: Clerks
fee and the fee of collector or other officer;
printer,s srfee on each tract of land not al
lowed. The court also dlsallowed all PEN
aties on the ground that the legislature had
repealed tho penalties The court further
decreed that the defendants haye sixty
days time in which TO pay the amount OF
the Judgment including the costs OF the
cause; on failure to make payment within
this time, the clerk and master was ordered
to sell theland ono, IL y, and "A months
time, without the equity of redemption.
The decision states in effect that this relief
i, not granted under any statute, but that
the court has Inherent jurisdiction TO en-.
force liens, as it enforces mortgages, ven-
doris liens, etc -. t-.g,g.,
The bill was filed on the idea that, be-
cause of irregularities in the proceed dings
for cond lem nation, advertisements, tc,,
the annual tax sales by the collector or
trustee. 1t is further alleged and set forth
in the bill that the state really does not
want the property, but only desires the
promnt pavneEt of taxes. The billis filed
only 10 enforce the speedy payment or
'coIiectfont of what ia justly due, to collect
which a,l other remedies have been ex
hausted; and i'm ordert TO avoid even the
appearance of harshness or lDJustice to the
defendants, an opportunity 10 offered them,
under the very terms OF tue Dill, TO come
forward ana pay Juese JNst uuoS Huu tneTe
by cause all proceeding9to TO be di missed,
,al You will please kive nolice at once,
bv publication or herwise, 10 all de-
i nauent tax payers, wlthinyour eoue-
Nv. whose property, has been sold for
taxes, that you will .aecspt payments
made in acc5r,lince with the tbbve
dec ons, and that you will issue GER
tifieates of redemption on payment of
the origin al taxes and the fees OF clerk
and collector, together with interest at
the rate of ak per cent. per annum
from the date of the tax sale. )
4 In all cases where land has been
sold for taxes, and the two years al
lowed for redemption has expired, II is
proposed at an early date, say within
the next thirty or sixty days, to file
bills In chancery to enforce the states
lien. This circular 10 issued with the