The Osceola times., 1881-04-16
,end as iollnws-io.wli.

4
citizen Of this State who shall give
security for cost may file a com
plaint in equity III tue name of the
State IN the court having equity
jurisdiction in the county in which
the lands lie, setting forth that tax
cs are due on lands TO be therein
described, or that for anv reas n
lands lying in the county have not
been assessed for any one or more
years, and praying that hen may
be fixed on said lands 10y decree
of tho court for snch unpaid taxes,
and that the lands may be sold for
the payment thereof. The county
court Of any county may direct such
complaint TO be filed in the name OF
the county, and when it shall be
filed in pursuance ofsuch direction,
it shall be prosecuted by the attor-
ney tor the county, or by some at
torney to be retained for that pur-
pose. But the owner of any land
or town lot heretofore forfeited to
the State, and which has not been
sold or otherwise disposed of by
the State, may redeem the same at
any time within ninety days after
the passage If this act, and not az
forwards, by paying to the treasur-
er of the State, upon the certificate
of the commi sioncr OF State lands,
the full amount of taxes, penalties
ard costs for which such lards or
lots were forfeited, together with
all taxes that would have accrued
thereon for all purposes, if the same
had not become forfeited, the tal,es
10 be certified by the commissioner
OF Stale lands. The taxes to be lev
led upon such lands or lots subsc
quent to their forfeiture, shall be
upon the valuation Of such land at
he iimr nt its forfeiture and at the
rtte tur III purposes Tor each year
Iat Wouli have been rhpr ga irI
ihe county or counties where sHch
i1rds may b., situated, aud all iaods
cr lots which have, in any county
oi this state, been forfeited TO Che
STATE, aud which, for any cause,
have not been by the clerk OF the
county court certified TO the com
missioner Of State lands as 50 for
ieited, by deed or otherwise, in the
manner prescri bed by law, the same
shall then be subject t. redemption
as herein provided. aud any tax
that may have been finally determ-
ined by any court Of this state to be
Illegal, and with which any such
lands or lots stands charged, shall
not be collected, but this shall not
apply TO lands to,fciled by any fail.
ure of any officer TO perform his du-
ties IN collecting, assessing or ad-
vcrtising but only to be unlawful
levies in excess of the amount by
the constitution authorlzed 20 be
levied, or IN excess of the amount
levied by vote OF any city, town or
district that by law was authorized
to levy tax by the vote of the
qualified electors of said city, town
or district. PROVIDED, II suit be
brought under this act before the
expiration Of the ninety days here
in allowed for redemption, the par
y seeking TO redeem, shail, in al
dltion TO the amount necessary 10
redeem such land as provided by
law, shall also pay, before said re
dcmpnon, all cost accrued IN said
sui,, and after the expiration OF the
ninety days herein described, the
lands affected by tins act shall be
subject 10 sale, donation or other
disposition as heretofore provided
py law,
SEC. 2 BE 1t further enacted, That
all acts and parts If acts inconsist-
ant with this net be and the same
are hereby repealed. Approved,
March %, 1881.
By the old law, where lands were
forfeited for taxes by failure TO pay
within given time; and the return
ing OF the delinquent list by the
sheriff to the clerk OF the county
court, it was necessary 70" the as
SCISSOR and collector to comply with
every requisite in the assessing, cot
lecting, advertising and every par.
iicular set forth by the law, and
strictly III accordance with it.
IuI tka ,a,t. L., al =,
Delinquent lauds are to be proceed.
ed against in court, procedure IN
REM. Under tbs procedure, how
ever irrcgulariy the officers have
acted in assessing the tax, it is no
defense II the defendant, and can.
aot be set up rs defense. Tho
only defense that can be set up is
/ that the taXes are IN excess OF the
constitutional limit. The dellu
qucnis have, as will be seen above,
ninety days from the possage o. The
tlll in which to redeem tHrir for
i,itct lands.
Itls interesting 10 observe the
relation Which The vetoed rcvenue
bill bore 10 the old law. fhe 2ls'.
section of that bill provided for the
cnre of the defect IN the Old law.
! BY it, II any tract of land had failed
II be assessed 10y the assessor with
in the time prescribed by law, and
had been left of The textbooks for
any cause whatever the assessor
was authorized a. any time until
the last day Of the collection ol