Daily globe., 1881-03-19

appr0veu py the state auditor, showing the date
of entry or sale of such lands, ifany, the amount
paid on such sale and for subsequent taxes
levied prior to such entry or sale, shall be re-
funded to the tax purchaser or his assigns,
with interest as herein provided; and If
such lands were bid in by the State OF Mime
sofa, the State auditor shall cancel such sale
and satisfy the tax judgment. This proviso
shall also apply to sales of real estate upon
which satisfactory proof shall be made to the
county auditor that the taxes had been paid
prior to sale, or that the property was other
wise legally exempt from taxation, or that 1t
was taxed on a'duplicate assessment. Provided,
further, that the provisions of this section
shall apply to all sales of land for taxes made
prior to the passage OF this act
Sec. 20. That section one hundred and
eighteen Q1Sl of said act be and the same is
hereby amended SO that the first sentence OF
said section shall read as follows:
Sec. 11S. On or before the first day of April
In each year the auditor of state shall obtain
lists of all government and railroad lands be-
coming taxable, and he shall compile from
such lists and from the record of sales OF
State land complete lists of all such lands,
and on or before the fifteenth day of April in
each year he shall certify the same for taxa
tion to the auditors of the counties in which
said lands may be situated.
Sec 81 That the said act be and the same
is hereby amended by adding the following
section:
Sec. 14S Whenever the holder of any tax
certificate of sale, who is not in possession by
himself or Others of the real property de-
scribed therein, or any part thereof, shall
petition the board OF county commissioners OF
the county where the lands are situate, set
ting forth facts claimed to invalidate said
certificate within the meaning OF any decision
of the supreme court of this State, said CON-
mssioners shall inquire into the truth OF the
facts alleged in said petition, and if they are
satisfied that all the facts affecting the case
are fully and fairly stated they shall so certify
to the State auditor, and the latter officer if he
is satisfied, upon consultation with the attor-
ney general, that the facts stated render the
certificate void within the principal OF any de-
cision of the supreme court, shall authorize
the refunding of the amount paid for said GER
tificate, with interest, together with the
amount of all other subsequent taxes paid on
said property by the holder of said certificate
with interest from the payment thereof, upon
the surrender of said certificate if the same
has not been recorded, or upon the delivery of
an assignment thereof to the State, duly exc
cuted, acknowledged and recorded as by law
provided for the execution, acknowledgment
and record of instruments conveying real prop
erty; aud thereupon the aounty auditor shall
draw an order for the sum SO authorized to
be refunded on the treasurer of said county,to
be countersigned and paid as other county
orders. The several funds-State, county,
town, city, village, school and
other-shall be charged with their
several proportions of the amount
so refunded, and the same proceedings shall
be had for re-assessing said property for said
taxes or again selling the same as provided
by law in other cases of void assessment or
sales.
Sec. o. Section thirty seven (37) of chapter
six (6) of the general laws of one thousand
eight hundred and seventy-seven is hereby re-
pealed.
Sec. 49, This act shall take effect and be in
for from and after its passage.
Approved March ?, 1881.