Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1882-05-05
PUBLIC LAWS.
Published by Authority

Oh tne oIaIe, 10 Collect Dack IdAeS,
are hereby required, out of the rents col
lected by them from any property bought
in by the State, in their possession or under
their control, first, to pay all current taxes
on the same, State, County, Municipal and
Taxing District, and whatever balance may
remain shall be applied, first, towards the
payment of back taxes due the State and
county in preference to municipal taxes
and. secondly, to Municipal or Taxing Dis
trct taxes
SEC 2. Be it further enacted, That 1t
is hereby made the duty of such county
agents as soon as the time for redeeming
lands sold at the Circuit Court sales has ex-
pired; to take possession of the books show
ing such delinquent taxes on lands sold for
taxes and at once, or as soon as practicable
apply to the Clerks of the Circuit Courts for
a writ of possession and take immediate
control of such delinquent property. 1t is
hereby made the duty of the Sheriffs in the
various counties to execute such writs of
possession when called on by the State and
County agents, and to place such agent in
active possession of the property mentioned
in the writ. The fees of the Sheriff for
such service will be the same as for the exe-
cuton of other writ, and will be paid him by
said agent at the time of its execution. This
section shall apply to lands heretofore sold
and when the time for redemption has ex-
pired.
Sec. 3. Be it further enacted, That no in
junction will be granted by any judges
or court against the execution of
any such writ unless it shall be first shown
to such Judge, chancellor or court that tie
tax for which said land was sold has been
fully paid and satisfied together with all
taxes due thereon prior to such sales.
Sec. 4. Be it further enacted, That if at
any time it appears to any such back tax
collector or agent that any property bought
in by the State under his control, will not
in two years from the rents thereof, pay
current and back taxes, it shall be his duty
to cause bill to be filed as hereinafter pro-
vided, for the purpose of having said prop
erty sold for taxes, SO also if any such. back
tax collector or agent shall be unable to col
lsct back taxes from property which has
been bought in by the State and is
rot in his possession, or shall be notified
by the Comptroller of the State Chairman
of the County Court, or Mayor or
President or other head of
of town or city, or Taxing District, to
proceed against such property by bill, 1t
Shall be his duty to cause a bill to be filed.
Such bill shall be filed in the name of the
State in all cases in which the back taxes
are due, without bond for cost for its own
use and the use of the county, city, town,
Taxing District in which said property
shall be situated. Only one bill shall be fill
ed against any one piece of property or
against different pieces of delinquent prop
erty belonging to the same owner or owners,
and to this end it shall be the duty of the
officer or agent whose duty it is to cause
said lien to be filed, to notify all
Back Tax Collectors or agents of his in
tention so to do, giving a description of the
property i'll the notice. After such notice
no other such lien shall be filed, but all
other claims for back taxes on said prop
erty shall be filed by petition in the same
cause within thirty days from the fling of
the lien, and in order to give time for
the filing of such petitions, no process
shall issue or publication be made on such
lien until the expiration of thirty days from
the filing thereof, SO that process or publ
cation may acquire an answer to all petit
tons as well as the bill In any case in
which back taxes are due the State as well
as the County, Municipality or Taxing Dis
trict the bill shall be in the name of the
State and shall be filed and conducted
by the Comptroller or his agent.
But if the State has no back taxes due it on
any particular property, the bill shall be
filed in the name of the County, Municipali-
ty or Taxing District, claiming the taxes by
it's authorized attorney or agent in behalf of
itself and all other claimants of taxes. Pc
titions to be filed under the act may be filed
| by the attorney selected by the Chairman OF
Judge of the County Court, Mayor of the
Municipality, President Or other chief Off
Ger of Taxing District. Bond for cost shall
be given in all cases in which the State il
not interested. 1t shall not be multifarioui
to include in the bill to be filed any number
of delinquents holding different pieces O.
property, and no bill shall be filed including
less taxes in amount than three hundred
dollars.
| SEC. 5. Be it further enacted, Tha
all bills filed under the provisions of thi
act shall be filed in the Chancery Court anC
shall be conducted in accordance with tn,
practice of said Court to final decree, an(
the Court shall make decree to sell tn,
property proceeded against for all taxes
interest and cost found due thereon, sucl
decree giving the defendants the right t,
pay such taxes, interest and costs of tn,
case into Court within thirty days, and il
default of such payment directing a sale O
the property on a credit of not less than sil
months nor more than two years withou
redemption, after advertising as required il
other cases. The purchaser at such sale
after complying Herewith and paying al
purchase money, shall be entitled to a de
cree yesting the title in him absolutely
against the owner and against all liens TO
taxes of any nature whatever, which coul
have been presented in the cause, provided
that in all counties having, by the census @
1880, population of 1000 or greater, til
Clerk of the Chancery Court shall be en-
titled to receive and collect for each item {
service in suits for the collection of bac
taxes on'y, one-half of what he is now a.
lowed by law.
oE,. 6. be it further enacted, That til
money derived from such sale shall be az
proriated first, to the payment of the cost
secondly, to the payment of the fee not
exceed ten per cent. on the amount of Il
case, or the amount paid into court by Il
defendants, to be divided among the alto
! neys conducting the cause as to the cou
, may seem proper; thirdly, to the State al
county taxes in preference to others, al
, fourthly, to the Municipal or Taxing Dl
trict taxes. The fee as herein provid
shall be the only fee to be paid out of the p
ceeds of the sale, but any county, cit
town or taxing district may pay such ado
tional compensation as may be deem
proper to its own attorney The procee
: of the sale due the State shall be paid
. the Clerk of the Chancery Court into t
Treasury of the State, and that part due t
, county and municipality to the prop
officer who has the keeping of the revenl
the clerk taking duplicate receipts thereto
J, And the said Clerk of the Chancery Cou
j upon the payment to him of any tax, sh
certify to the Back Tax Collector or oil
!. proper officer having charge of such coll
ton each payment, who shall enter su
. payment upon his books
= SEC. z. Be it further enacted, That
Comptroller or his agent may cause bills
be filed under the provisions OF thus act
- the name of the State by such attorneys
he and the County Judge or Chairman N
select, without leave Of the Attorney Ut
eral and without asking his name.