Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1881-04-16

eentum commission on the amount BY him
col ected. which fee and commission shall
be paid by the taxpayer.
Sec. 81. Be it further enacted. That 40
much of thu 57th section Of an act entitled
An act to provide more just and equita-
BILE laws for the assessment and collection
of revenue for State and county purposes, !"
&C., passed March %. 1873, and approved
March 25 1873. as imposes penalties for the
non-payment of taxes be, and the same is
hereby repealed, as to all taxes hereafter
| levied, except as herein provided.
Sec. 62. be it further enacted, That the
county trustee, ia addition to the settle
| ment now required to be made by him,
shall make the same settlements, and with
the same oth GERS. at the same times and
| places, and IN the same manner, as the
| revenue collectors, and other collectors of
property and poll-taxes. State, county and
munIcipsl, are required by law.
| Sc 6o Be 1t further enacted. That on
the first Monday after delivering state
| ments to constables and sheriffs, and on
the first Monday in each month thereafter
next following the making out Of said GER
| tilted statements, the chairman of the
county court for his county, and the mayor
or other proper authority of each munici>
palty IS have taxes collected by the truss
tee, shall settle with the county trustee,
/ and ascertain what balance is due from
| him to the county and municipality. re-
spectively, and said mayor or other proper
authority of such municipality, shall de-
| mand the balance due his municipality.
| and If the same Is not paid, shall forth viii b
move against said trustee on his official
bond for such balance. In making said
settlement, the chairman and said proper
municipal authority, respectively, shall
allow the trustee all credits the revenue
|
| pensation.
Sec. 64 Bs it further enacted, That the
quarterly court shall appoint committee
or three or more of their own Der to
| examine all settlements made by the caun>
ty judge or chairman with the various
revenue officers of the county for the quar-
ter Immediately preceding said term OF
the court, which said committee, shall ex-
| anime all such elements, and report a.
once. or during said term of the court
Provided, That they receive no more than
| So each as compensation for making
| each settlement.
| Sec 80. Be 1t further enacted, That the
settlements made by said chairman and
| committee of the court, snail be spread
| upon the minutes of said chaIrman's court,
and shall spe ify every credit allowed said
trustee for insolvencies. removal, double
taxat on and such other credits now allow
| compensation; aud a certified transcript :
under the seal of lid court, shall entltle
sad trustee to credit for the State proper.
tion of such credits, in settlem 5nt with the
comptroller.
Sec is. Be it further enacted, That the
| motlons given against the sherlf5 and con
stables in this act on their bonds, may b.
made by the trustee, in case he / as to &C
| count for any tax justly due from sny
| nd m CAIs ha Hk
by tue county. taxing district, State oil
| munir lpatIty. IN CASE the trustees bond
should be Insufficient, from insolvency OF
other wise, to satisfy any recovery thereon
in favor of the municipality, county OF
| State, or taxing district.
Sec. 81. Be it further enacted, That iI
| all cases where taxes remain due and IN
| id on the first d y Of June of the yea
folio wing the year for when the taxes are
due. the tax-eollector shall make out I
complete list Of all unpaid taxes on rea
estate, buildings and improvements, anC
SHALL add to aid taxes Il per Cent. pen
atty.
Sec. 60 Be it furlhar enacted, The col
lector shall advertise ALL real estate to be solo
for taxes for thirty day before the day o
sale, in manner following. He shall re
pare notice as follows: Delinquent
Take Notice. % the FIRST Monday in July
next, at the courthouse door in (here nam
| the county town. | will offer for publ,
sale sill the real estate belonging TO delin
q ent tax payers, "a description of which
real esta can be seen upon my books il
my Office [Signed by the collector. - Thi
notice shall be inserted once per week 70
four weeks in some newspaper publishet
in tho county, and if none b. o published
then publishe at the courthouse door 70
four weeks by hand bills
Sec So. Be it further Enacted, That sail
sale shall be made at the courthouse of III
county in which the lands lie, on the frs
Monday of July Of tn year succeeding tn
year for which the taxes are due, and tn
next ensuing day or days, if necessary, IN
til the sale is completed.
Sec. 10 Be it further enacted, That n
tract lot or parcel Of land all be sold 70
less than the amount of taxes, penaltis
and costs due thereon.
Sec II. Be it further enacted, That if n
person, company, firm or corporation BIZ
the amount of taxes, penalties and costs
the tax collector shall bid the same off, i
the name of the treasurer of State, for tn
use of the State and county; said use t
be for the amount of taxes, penalties an
costs duo to the Stste and county respect
, lively.
Sec. Y. Be sit further enacted That in a
cases of sale of any lot, tract or parcel
land of said advertised property to an
| person, company or nrm on the receipt c
, the amount due, and cbargeable on th
property so sold, the tax>coilector shall Civ
the purchaser certificate of said purchase
Sec. 70. Be it further enacted, That whe
So d sales shall have been completed, az
within thirty days after the first Monday G
| July of sail year, the tax~colecGor sbal
certify all of said sales to the circuit cour
OF his county. Said Court, if in session, o
if not in session, then at the next term 0
said court. shall enter said sales of RECORD
as valid judgment, Vesting title to the prop
erty SO sold IN the purchaser thereof; ant
writs of possession shall, in all cases. b
granted t, tn purchasers during said term
or st any time on demand, whether ssit
pur haser she'll be any person, company
firm, or corp ration, or the treasurer OF tn
State.
Sec. IA. Be it further enacted, That n
sale shall be invalid because the number 0
acres. or the size and dimensions Of an,
tract, lot or parcel of land has not beeI
precisely named, or the amount of tn
valuation or tax not precisely gwen, no
be ause the property has been assessed AM
advertised 10 be name of person who di
not own thu same, nor because the sam
was assessed and advertised to unknown
| owners, nor because q distress warrant dit
not issue, nor on account OF any objection
or inf 'rmality merely technical. but al
sub sales shall be good and valid if tn
taxes, p~naltles and costs were actually du
and uni aid, and the ADVERTISEMENT sal
and certificate of sale to the circuit cour
shall have been made. as provided for i
This act; and the judgment of the cour
v sting title in the purchaser, or certfe
copy thereof, or the deed of the count