Herald and tribune. [volume] (Jonesborough, Tenn.) 1869-current, 1886-03-18
BARRED BY STATUTE.
COLLECTION OF BACK TAXES
a saiutary Law and Its Eject, hi,I.
Filed In Chaneery, Sales ana Titles.

During the last session of the Tennes
see legislature numerous acts were passed
relative to the levying of assessments and
the collection of taxes. Among Others
was a bill entitled "An act to bar the col
lection of back taxes" The obicc, Of
! this bill was to benefit the State by en-.
forcing the payment of the revenue due
1t from property holders; to benefit tho
owners of real estate by forcing the pay
ment OF taxes as they became due and
not waiting until interest and costs have
more than doubled the original amount
Especially in the case of the property Of
minors in the hands of administrators
upon which taxes have been allowed 10
accumulate from year to year. either
through criminal negligence or careless
ness, until, when the heirs come into DOS
session of their rights the property is not
worth the taxes, costs and interest that
have been added each succeeding year.
Another benefit to be derived from from
this law is that it removes from innocent
purchasers for back taxes beyond Il Ger.
tain number of years, and when title is
to be examined it will not be necessary 10
look through court records to find out
whether the great grandfather of the exc
! cutor, or the ante -bellum proprietor of
the desired property, settled up annually
with the State, county and city for the
purpose of being freeholder. The act
in question was passed March 81 and an.
proved April 3, 1885, the first section of
which reads as follows:
'Section /. Be it enacted by the gene,
al assembly of the State Of Tennessee.
that all State, county, city, school and
railroad taxes and all taxes on privileges
and polls now due the State, counties or
municipalities, for the collection of which
no suits have been commenced, shall be
barred and all liens for said taxes be can
celed, unless the same are collected or
suits for the collection of the same be IN
stituted, first in case of taxes of 1878 and
previous thereto, within one year from
the date of the passage OF this act; second
in the case of taxes for the year 1879.
and up to and inclusive of the wear 1884
within six years from the time they fell
due"
In accordance with the above law. the
collection of all taxes due prior to and
for the year 1878, whether for State,
county, municipal, school, railroad or
special purposes, for which suits are not
filed by the 31st Of this month, is forever
debarred. Six years is the limit now
established for the collection of back
taxes, and If no other benefit is derived
from this law it will serve to spur these
whose duty it is to enforce the collections
to be more strict in attending to this
work. The collection of back taxes.
where ten or twelve years have elapsed,
has always been an incubus upon the
taxpayer and Of but little profit to the
State, and the sooner the public become
aware that unless the taxes are paid with
in specified time the title to the plo
perty will pass beyond redemption the
better for both the property holder and
the State
With the exception of Shelby, Knox,
Hamilton and Davidson counties, the
amount due for taxes for the past six
years is but small consideration, but in
cities like Nashville, Memphis and Chat.
tanooga the sum involved is considerable,
and in each of the counties mentioned AT,
torneys have been busy for the past six
months in filing bills in chancerv against
all delinquents.
The practice Of annually selling before
the court house door all property upon
which the taxes had not been paid was
looked upon as farce and amounted to
nothing. 1t added a couple of dollars to
the costs, but as the property could be
redeemed within certain number of
years the State was the only purchaser.
This order of things is changed, and
when bill is filed in the chancery court
the matter is referred to the clerk and
master, an examination made of the cx.
act amount due for taxes, interest and
costs, and decree entered foi the
amount against the property. The own
er is then notified and given time to
answer, and when the time expires, if no
answer has been made, the property is
advertised, sold, without the equity of
redemption, and clear title vested in
the purchaser. The validity of such
title has already been decided by the SUI
preme court, and those who allow their
property to be sacrificed at chancery sale
in the belief that it can afterward be re.
deemed by the payment of interest and
costs will find themselves badly msak
en.-NdshUille Union.