San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1896-02-16
be by II found uncollectable by due dill


taxes and accrued costs due thereon and
shall sell at auction, so much OF said real
estate as may be necessary to pay the
taxes aud penalties due and all costs ac-
cruiDg thereon; ana 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 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
and designate the same in square as
near as practicable.
Sec. ~. Should the city collector fail
to make sale of any real estate for want
Of 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
aud filing with the city clerk a deed TO
the property, approved by the city attOr-
ney, mayor and city council, be entitled
10 a credit for the amount of taxes due on
said property and the amount expended
by him advertising said property; pro-
vided, the amount for advertising shall
not exceed % cents for each tract or par
eel of land so advertised and bid off to the
City of San Antonio. The amount of taxes
represented by said deed shall be verified
by the city clerk before being approved
by the city council and 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
II, amount of penalty aud 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 receipts and
II correct he shall deliver the said record
10 the collector after ascertaining 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 taxes, his heirs or
assignee or legal representatives, may
within two years from date OF sale re-
deem the estate by paying to the pur-
chaser, his heirs or legal representatives,
double the amount OF money paid for the
land, together with all subsequent taxes
that the purchaser has paid on the same
from the day Of purchase to the day OF re-
do ha oil Sh rfy
In such deed such description OF the land
as is given on the tax receipts In his hands
and such other description as may be
necessary TO the better Identification Of
the same.
Sec. 81. II at any such sale OF personal
property or real estate for taxes, no bid
shall be made therefor, the same shall BE-
struck of 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
under the provisions Of section Is the city
may become bidder and purchase any
property for which no offer shall be made
sufficient to pay the taxes, interests aud
costs rendered or accrulng against II.
Sec. %. Lands or lots bid in by the
collector for accounts OF the city as pro-
vided in section Is shall be continued on
the assessment roll by the assessor,
aud charged with all taxes accruiDg
or subsequent years until redeemed; pro.
vided that before advertising 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 counsel,
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 by paying
to the city collector the amount OF tax for
which the land was sold and all subSe
quent taxes together with 10 per cent
penalty and interest at the rate Of 8 per
cent per annum on the different amounts
OF taxes due on the property to be re-
deemed, which payment shall be certified
by the collector describing the property
TO the city auditor, who shall Issue re
demption certificate, to be signed by the
mayor and delivered to toe party desiring
to redeem, and the amount OF such re-
demption shall be by the auditor charged
to the collector.
Sec. %. When the purchases at such
sale shall have paid the amount bid by
him. the collector shall deliver the prop.
erty so sold to him, and shall execute and
deliver TO said purchaser certificate OF
purchase, and the proceeds OF the same
shall be appropriated TO the payment OF
the taxes for which the same was sold,
and all costs incurred In making said sale;
and il there be residue after payment OF
said taxes and costs the same shall be
paid over to the person whose property
was sold or deposited in The city treasury
subject to his order.
Sec, "a. That in addition to the re-
ports by Section 1870, Article ~, Of the
Charter, the collector shall make at the
close OF each municipal or fiscal year, a
final report Of all moneys collected by
him from all sources during the municipal
year, specifying thereon the amount col
lected for each class OF taxable property,
and the amount collected from all sources
for account Of the city. aud shall In turn
ing over moneys to the city treasurer
take a duplicate receipt therefor, the
original Of which shall be FLED with the
auditor to be credited on his account with
the city, which receipt shall show to
what fund the money paid over belongs,
and he is further required to make such
other reports as may be deemed necessary
by the mayor and city council. And with
in ninety days after the expiration OF the
fiscal year he shall file with the auditor
for credit on his account all credit papers
of every description that have been APP,
proved and allowed by the city council
and nav over whatever amount due the