Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1882-05-06
BY AUTHORITY.
Senate BIu No. ri.

Senate Bin No. ri.
A BILL TO be entitled An act to provide for the
| more efficient collection of back taxes.
sESIIos l. BE q eacefsf By q General Asssoly q
appointed BY the comptroller or judge or chair
man OF County mi, Court and agents or persons sp
TO collect back taxes, are hereby required out OF
the rents collected by then, from any property
bought In by theState. in their possession under
their control, first to pay all current taxes on the
s1ics . Stse m1niePaI an0 as Is
| applied first toward the payment of back taxes
! pal taxes, and secondly to municipal or Taxing
District taxes
Sec 2 Be Il further ellacted That IL is hereby
| made the duty of such county agents SOON as
| the time for redeeming lands sold at the Circuit
I sales mas ekpTed 70 take PossesSon OF the
LOT taxes and AT once or as soon as practicable
spp My 20 Of me eeFSs 1i the . efI Gonrt i0r
troll OF such delinquent property is hereby made
the duty of the sheris In the various counties to
execute such writs of possession when called en-
by the State and county agents, and to place such
agent IN actual possession OF the property men
| service will be the same as for the execution of
the time Of its execution. This section shall apply
70 lands heretofore sold, and when the time for
Sec. 8. Be 4 further enacted. That no Injunction
VIII be granted by any judge, chancellor or court
against the execution of any such writ, unless it
court that the tax for which said land was sold
mas been fully paid and satisfied, together with all
the taxes due thereon prior TO sIich sales.
sec. 4 Re faTt'ser endtted. That II at any time
II appears 10 any such back 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 ana back taxes it shall be his
duty to cause bill to be filed hereinafter pro-
vloed, for the purpose of having said property
lector OF agent shall be unable to collect back
taxes from property which has been bought in by
the state and is not in bis possession, shall be
notified by the comptroller of the State chairman
| OF the County Court, or mayor of a town or city
or president or other head Of taxing district to
ms I'm
his duty 70 bill to be iled such bin shall
be filed in the name of the State in ali cases in
costs for its own use and the use of the county
city. town or taxing -district in which said
property shall be situated. Only one bill shall
be filed against any one piece OF property or
against different pieces of delinquent property
this end II shall be the duty Of the officer or agent
whose duty it is 10 cause said bill to be filed
tention so to do, giving description of the prop
erty in the notice. After such notice no other bill
back taxes ieo On said pro Tene5 sha boz Se
filed by. petition in the same course
the BILL and in order 10 give time for the filing OF
sueh petitions no process shall issue or publica-
OF thirty days from the filing thereof so thai pro
cess or publication may require an answer TO all
back taxes are due the State as well as the county
municipality or taxing district, the bill shall be
conducted by the attorney selected for that pur-
pose by the comptroller or his agent. But If the
property the bill shall be filed in the name of the
county, municipality or taxing district claiming
behalf of itself and ali other claimants OF ia xes
Petitions to be filed under this act may be filed by
me attorney selected by the chairman or judge Of
president or other chief officer of taxing dis
tr,ct Bond for costs shall be given in all cases in
which the State is not interested 1t shall not be
muifarious TO include in the bill 70 be filed any
number OF delinquents holding different pieces of
property, and no bill shall be filed including less
taxes in amount than $500.
Sec. s. BE IL further enacted, That all bills filed
under the provisions of this act shall be filed in
the Chancery Court, and shall be conducted in
accordance with the practice of said court to final
the property proceeded against for all taxes inter
est and cost found due thereon such decree giving
ests and costs of the into court within thirty
days. and in default of such payment directing a
six months nor more than two years, without re-
demption, after advertising as required in other
ing Herewith and paying all purchase money
shall be entitled to decree resting the title in
liens for taxes of any nature whatever, which
could have been presented in the cause; provided,
population of 10000 or greater, the clerk OF the
Chancery Court shall De entitled to receive and
collect for each item of service in suits for the col
lection of back-taxes only one-half of what he is
now allowed by law.
Sec. 6. Be IL further enacted That the money de-
rived from such sale shall be appropriated first, to
the payment of the costs; secondly 70 the pay
ment OF the fee, not exceed ten per cent on the
amount of the SALE the amount paid into court
by the defendants to be divided among the attor
seem proper; thirdly, to the Stats and county
taxes in preference to others, and fourthiy to the
municipal or taxing district taxes The fee as
herein provided shall be the only fee to be paid
out of the proceeds of the sale, but any county,
tional compensation as may be deemed proper to
Its own attorney The proceeds of the sale due
Court into the treasury of tie State and that part
due the county and municipality to the proper
officer who has the keeping OF the revenue the
clerk taking duplicate receipts therefor And the
said clerk of the Chancery Court. upon the pay
tax collector or other proper officer having charge
OF such collection of such payment, VINO shall
Sec 7. Be Il further enacted That the comptroller
or his agent may cause bills to be filed under the
provisions Of this act in the name of the state by
chairman may select without leave Of the attor-
Sec. g. Be Il further enacted That when any
property in arrears for taxes is in litigation it may
act without awaiting the Termination of such lit
cation; but If any party to such litigation will pay
same at the termina Of the litigation togeth n
with interest thereon, and shall have lien on
may come, to be enforced as in other cases of
liens by bill in chancery.
sec. y ne fi1fher enacted, That in all cases in
which bills may have been filed prior to the pas
sage of this act to subject any particular property
either on behalf OF the State county municipality
or taxing district liens no other bill shall be
hled TO subject the same property to any other
taxes. but ali other claims for taxes against the
property shall be presented by petition in the
cause. and only one decree of sale shall be made;
and ia cases in which different bills may have
been filed heretofore to subject the same property
TO different tax liens such bills shall at once be
consolidated and only one decree of sale made on
the consolidated bills and petitions which may
be filed therein; and all sales under this section
shall, when complied with vest the title in the
purchaser free from all tax liens of every nature
which could have been presented in the cause.
Sec. 10. Be further enacted that any causes
now pending instituted by former revenue COM
missioners agents attorneys of the state will be
proceeded with under the direction and control
of said sgents, who will file petitions in such
causes, reviying same in the name of the State,
and will include therein all taxes due the prop
erty embraced therein up to the date of fling said
petitions, and said causes shall be prosecuted and
conducted to final decree in the same manner as
other causes provided for herein.
Sec. IL. Be further enacted, That this act shall
not apply TO the collection of taxes due to extinct
municipalities, excepting always the provisions
herein that all suits for bf ok taxes shall be
brought in suit, and that for the sale of prop
erty in such suits shall apply.
Sec II. Be II further enacted. That this act take
effect from and after its passage the public welfare
Passed April 70, 1852.
GEO. H MORGAN,
Speaker of the senate.
II. B. RAMSEY,
Speaker of the House of Representatives
w-..1a IL