The Roanoke times. (Roanoke, Va.) 1897-1977, 1897-11-14
SOME FACTS ABOUT THE
DELINQUENT TAX LAW.
iHt RESPONSIBILITY VERY CLEARLY SHOWN TO Be WITH THE
GENERAL ASSEMBLY OF 1893 ga.
Inc Legislative Assembly of 895'96 Modified The Act of the
PREVIOUS Assembly, and But For the Action the Finance
COMMITTEE Of the Senate, Would Have Repealed 1t.


tlemen in Roanoke who have a very high
esteem for expediency and who put very
low estimate en- facts, have been very
vigorously censuring the senator from
the Roanoke district for voting for the
delinquent tax law that is now giving
the people of this city so much trou Bile,
When campaign is on these same dozen
energetics are pleased to tell the voters
that an independent member of the Vjr
ginia legislature can do nothing, but
since they have learned how unpopular
the delinquent Law referred to is they
cheerfullS give the independent member
credit for large share in passing this
act. Now for the facts. The general
assembly of 1S93-'g4 passed the follow
ing act:
Chapter g. An act to amend and re-
enact section 6G6 of the Code OF Virginia
In relation to delinquent lands purchased
in the name of auditor, approved March
5, 1894
BE 1t enacted by the general assembly
of Virginia, That section 666 of the Code
be amerded and re-cnacted so as to read
as follows:
666, When and how lands purchased
in the nnme of the auditor and unre-
deemed to be sold-Where real estate so
pUrchaAed in the name of the auditor is
not redeemed bv the previous owner, his
heirs or assigns, or some person having
the right to charge the same with "a debt,
within two years from the date of such
person, any person may buy it by paying
TO the clerk of the county or corporation
court or the county or corporation in
which such real estate Is situated the
amount for which the sale to the com
monwealth was made, together''with such
additional sums as would have accrued
from taxes and levies il such real estate
had not been so purchased by the com
monwealth, with interest on the amount
Tor Which said sale was made, at the rate
OF ten per centum from the day of sale,
and on the additional sums from the fiji
teenth day of December in the year in
which the same would have accrued The
purchaser shall at his expense have re-
port made to the county or corporation
court Dt the county or corporation in
which said real estate is situated by the
surveyor OF such county or city, or where
there is no stirvtyo OF such county or
city, then by some person appointed by
such court for thet purpose, specifying
the metes and bounds of the land so sold
to him, the names of the owners of the
'tNJOAhihfS IihOho VI lOlS, hutl giving Suc0
luther description of the land as will
identify the same; and the county or cor
poration court, unless it sees some obiec-
lions to such report, shall order the same
TO he recorded After such report shall
have been recorded the purchaser shall
OBTAIN from the clerk of the county or
corporation court Of tue county or city in
which said real estate is situated a deed
conveying the same in which shall he set
t"rth n'l the circumstance appearing in
the clerks Jffce in relation to the sale,
and reference be made to said report For
every deed executed under this section
the clerk shall he entitled TO one dollar,
which the purchaser shall pay him on
the delivery of the deed.
II the clerk refuses to execute such
deed the court may compel him to do so
upon the petition of the purchasers
Every snch deed shall be with covenants
OF special warranty. II no such deed he
made under this chapter within one year
after the purchase of The land by the
party entitled to the deed, the owner of
the land at the time it was sold for taxes
and county levies and bought by the
commonwealth, his heirs or assigns, may
after such year, and before such deed is
made, redeem the land by paying the
purchaser the amount paid therefor by
him. with such taxes and levies rs he..may
nave paid thereon since his purchase, with
Interest at ten per centum upon such
payments from the date they were re-
specttively--mad
The provisions of section G6l OF the
Code shall apply TO deeds made under
authority of this section and the pro.
visions OF section Coz shall apply to real
estate sold under authority OF this sec
tion. No real estate which was purchased
by the commonwealth prior TO the first
day Of February, 1894, at sale of lands for
taxes and levies delinquent thereon, shall
be sold under the provisions OF this act
until the expiration of two years from
this date
This act shall be in force from its pas
sage
This act became the law at the 1898
and vi session of the general ass .mbly
and passed the senate without a recorded
vote on February 26, 1894. The senate
passed the bill unanimously or with
slight opposition
| sembly, 1S05-'96, MI. Hundley introduced
| in,the house bill, known as house bill No.
2l4, to repeal the vicious act of 1893 '9i
above quoted, which passed tire house on
January 90, 1896, by vote of rs to 3
| The bill reached the senate on January
u and was referred to the committee Oil
| finance and banks, composed of Senator's
| Wickham, Lovenstein, Jordan, Jones,
Fairfax, Green, Keezel, Hay, Echols.
Morris. Barnes, Treadway and McCune.
On January % this committee repo, ted
to the senate a substitute for the Humid
len bill, which after icing amended passed
the senate by the following vote: Ayes
-Boykin, Brown. Buchanan, Clay tor,