San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1896-02-22

tlnue from day to day OF which the
collector shall make proclamation at the
close OF each day, but shall be completed
before the time for making his final set
uement with the city; provided further.
that in all cases where any dealer in
merchandise, wares or goods of any kind
subject TO advalorem or occupation taxes,
or both, under the provisions of the or
dinances Of this city, shall after rendl-
tion or assessment Of such wares or goods
for taxation, or after becoming liable for
any occupation tax, become bankrupt or
makes an assignment of said merchan-
disc, wares or goods, then the collector
OF taxes shall at once present to the re-
ceiver or assignee of said dealer for pay
ment, the amount due for said taxes by
said dealer, and in case of failure OF said
receiver or assignee to at once pay the
amount Of said taxes, the said collector
shall levy upon and sell from the said
merchandise, wares or goods enough TO
satisfy the amount of said taxes, and
said taxes until paid shall constitute a
prior lien on said merchandise, wares or
goods in default Of said taxes.
Sec. Ia. If the delinquent is not pos.
sessed of a sufficency Of personal prop
erty in the city, subject to seizure and
sale, to satisfy all taxes due by him, the
collector OF taxes shall seize so much of
the real estate Of such delinquent situated
in the city as will be sufficient TO satisfy
such taxes, and all costs and the same sell
in accordance with the provisions of this
ordinance.
Sec. Is: The city collector in making
sales Of real estate for taxes, at
the time and place appointed sell
at auction, so much of said real
estate as may be necessary to pay the
taxes and penalties, and costs due from
the delinquent, and shall offer said real
estate TO the bidder who will pay the
taxes and penalties and costs Of sale and
execution of deed, for the least amount of
said real estate, who shall be deemed the
highest bidder. Should a less amount Of
said real estate than the whole tract or
parcel levied upon be sold for the taxes
and penalties due and all costs of sale and
execution of deed the collector shall in
making his deed to the purchaser begun at
some corner Of said tract or parcel OF land
or town lot and designate the same in
square as nearly as practicable.
Sec. 10. Should the city collector fail
to make sale Of any real estate for want
of a purchaser, he shall bid the same off
to the city of San Antonio, for the taxes
and penalties and costs accruing thereon,
and make due return thereof under such
forms and directions as the city council
may furnish and direct, and shall on final
settlement Of his accounts with the city
and filing with the city clerk deed to
the property, approved by the city aLtor-
ney, mayor and city council, be entitled
to credit for the amount OF taxes due on
said property and the amount expended
by him advertising said property; pro-
vided that the amount for advertising shall
not exceed % cents for each tract or par
eel of land so advertised and bid off to the
A. IL 4, 6
represented by said deed shall be verified
| by the city clerk before being approved
| by the city council aud ordered credited
/ to the collector. The amount for adver-
/ Using shall be verified by affidavit OF the
/ collector, stating the number, tracts or
parcels OF land bid off TO the city and
price paid for advertising each. And the
/ collector shall Immediately after the tax
/ sale heretofore provided for, record all
| tracts or parcels OF land sold to the city
| In book to be kept by him for that pur
pose, which record shall be kept accord
| ing TO the city block numbers Of the prop
erty, beginning with the smallest city
block number sold TO the city and run
ming In numerical order Of said property
and showing to whom the same was as
sessed, the amount of tax assessed against
i IL, amount of penalty and costs of adver-
Using and sale, which record shall then
be delivered to the city auditor, together
with the unused tax receipts, who shall
compare the record with the unused tax
receipts and II correct he shall deliver the
said record TO the collector, after ascer-
tanning the values OF the same as well as
the penalty and costs charged therein.
Sec. 20. The owner OF the real estate
sold for the payment OF city taxes, his
heirs or assigns, or legal representatives,
shall have the right TO redeem same at
any time within two years OF the day
and date of sale thereof, upon paying to
the purchaser, double the amount of taxes
for which the same was sold, together
with the cost of such sale, and double
the amount Of :all taxes paid by the pur
chaser since such sale.
Sec. 81. If at any such sale Of personal
property or real estate for taxes, no bid
shall be made therefor, the same shall be
struck off the city, and thereupon the city
shall receive in the corporate name deed
or bill OF sale, as the case may be, for said
property, and shall be vested with the
same rights as other purchasers at such
sales, and shall have power TO sell and
convey the same. And at any sale made
for city taxes, the city may be-
come bidder and purchase any
property for which no offer shall be made
sufficient to pay the taxes, interests and
costs rendered or accrulng against 1t.
Sec. 90. Lands or lots bid In by the
collector for accounts OF the city as pro-
vided In section 10 shall be continued on
the assessment roll by the assessor, aud
charged with all taxes accruiDg or sub
sequent years until redeemed; provided
that before advertising for each year
the collector shall strike from his delin-
quent list for that year all the lands pre-
viously sold to the city and not redeemed,
and make special report to the council,
aud shall be entitled to credit for the
amount Of the taxes charged to said lands
and said lands shall not be advertised for
such year, and the right Of redemption
shall be secured to the owner in the
same manner as II sold to an individual.
In case Of redemption, the payment shall
be certified by the collector, de-
cribing the property to the, city