Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1883-03-08
BACK TAXES
MUST BE PAID-A STRINGENT LAW TO THAT

MUST BE PAID-A STRINGENT LAW TO THAT
EFFECT.
The following is the text Of the bill, in.
troduced in the Senate by DR.. Porter, 10 en-.
force the collection of back taxes:
A Bill
To be entitled An Act to amend an act entitled
An Act TO Provide for the more Efficient Collec.
ton of Back Taxes, passed April 26, 1882 and
approved April 81 1882, chapter rs, Extra Session
1892, and to repeal so much of section of chap
ter AZ of the Acts OF 1879 as may be in conflict
herewith.
SECTION l. Be ii enacted By the General Assembly of
the State Of Tennessee, That the fourth section of
words, land in order 10 give time for the filing of
such petitions no process shall issue publication
be made such bill until the piraton of thirty
days from the fling thereof. that process orpub
lcauon may require an answer TO all petitions as
etto a. se ali e sse aS5 nrb
lication be made Immediately without waiting for
thirty days to expire"
OF said act be amended as to read IS follows:
That all suits instituted under the provisions of
this act be instituted in the Chaucery or Circuit
Court, which latter shall have as to these cases
concurrent jurisdiction with the Chancery Court,
and shall be conducted in accordance with the
practice OF the Chancery Court to final decree aud
the court shall make decree to sell the proceeded
sgainst for all taxes, interest ccsts and penalties
due up to the date OF filing sa bills, including
taxes upon which the time for redemption has
not expired, and If any taxes fall due before de
cree or confirmation OF sale, the same shall be
said decree Of sale shall give the defendant
the right TO pay such taxes, interest and of
the cause into court within ninety days, and in
default of such payment direct sale of the prop
erty on a credit of not less than six menths nor
more than two years without redemption after
advertising as required in other causes. The pur-
chaser at such sales after complying Herewith,
shall be entitled to decree yesting the title in
him absolutely and against all liens for taxes of
any value whatever, except the lien retained in
the decree of confirmation for purchase money
and costs and the purchaser at such sale, having
complied with the terms thereof, shall be entitled
to a writ of possession from the clerk which the
sheriff shall execute by placing him in possession
shall be issued or granted forbidding the sheriff to
execute said writ or said purchaser or his
assignee to take possession. Provided. that
IL the title OF such purchaser shall fail
by reason of the tax on the property having been
psid, or by reason OF defectn the proceedings for
said ssle. the amount of his said purchase shall
be refunded to him by warrant on the treasury
OF the state county, city or taxing district, for
each, upon certidoate of the presiding Judge of
the court trying the cause. to the of
the amounts respectively due. And provided fur.
ther that in counties having by the census of 1880
population OF 60,co0 or greater, the clerk shall
be entitled to receive and collect for each item of
service in suit for such taxes, only one-haIf OF
what he is now allowed by law.
Sec. g. Be IL further enacted That the certificate
of the clerk of either of said courts, the certi
ficste of any tax-colleetor or state agent or the
trustee of the couutyor any one of Them having
the custody OF the tax books, to the effect that he
has examined the tax books of the State county.
city taxingdistrict, and that the amount stated
in the bill and pctluonS Is correct, ahOwn by
said tax books, or If such amounts are not cor
rectly stated, stating the correct amounts due TO
the State, county City and taxing district or any
or all of Them, shall be sufficient prima ldce evi
dence upon which ,he court shall proceed at any
time after thirty days from the time the defend
ants are before the court, and twenty days
after the filing OF such certificate. without
reference to the clerk, to pronounce the decree
of Gales according to the provisions of this act; but
nothing herein contained is construed as forbid
ing the owner OF the property proceeded against
TO show by proof that the taxes had been pal II.
that q less amount is due than the amount claim
ed in ihe suit or in the certificate, or to make any
other legal defense to the cause, and such decree
of sale snail be made against each piece of prop
decree for sale under the provisions of this act
without waiting until every piece of property en-
brsced IN the suit is ready for such decree Ths
| purchase money after paying ali taxes, interesr
costs and penalties, Ii any remains shali be paid
TO the parties entitled under the order OF the
| court
| Sec4. Be it further enacted, That section IL of
said act be amended to read SIS follows: That the
receiver collector of taxfs due extinct munich
palties shall be required 10 file all claims for such
taxes against property embraced in suits instituted
under this set or that have been instituted under
| the act to which this is amendment in such
suits, whether such taxes be in Judgment other
wise. That said receiver back tax collector for
extinct municipalities shall be made a party de-
fendaut to suits under this act, or may be served
with notice of the suit, without being made a
party, and shall be required within thirty days
after the service of subpoena notice of the suit
hle petition in the cause, setting out the taxes