San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1896-02-25

tinue 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
Element with the city; provided further.
mat In all cases where any dealer in
merchandise, wares or goods Of any kind
subject to advalorem or occupation taxes,
or botn. under the provisions OF the or
dlnances OF this city, shall after rendi-
ton or assessment of such wares or goods
Tor 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 10 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. II the delinquent Is not pos
sessed of a sufficiency 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 10 making
sales of real estate for taxes. az
the time and place appointed sell
/ at auction, so much Of said real
| estate as may be necessary to pay the
| taxes aud penalties, and costs due from
the delinquent, and shal 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
| or town lot and designate the same 10 a
1 square as nearly as practicable.
| Sec. 10. Should the city collector fall
| to make sale Of any real estate for want
K OF a purchaser, he shall bid the same of
| to the city OF San Antonio, for the taxes
and penalties and costs accruing thereon
l 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
II d
| the property, approved by the city attor-
| ney, mayor and city council, be entitled
l 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 Did off to the
/ City Of San Antonio. The amount of taxes
l represented by said deed shall be verified
Il r. he
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
l 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
/ it, 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 III correct he shall deliver the
Il said record TO the collector, after ascer-
Il tanning the values of the same as well as
the penalty and costs charged therein.
Sec. 90. 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. 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
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 accruing against IL. .
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 accruing 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
auditor, who shall Issue redemp-
ton certificate, to be signed by the