Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-23

iected BY him.
sec. rs. Be it further enacted, That for
making actual demand on delinquent tax
payers the collector shall be entitled To-
receive a fee of so cents from each tax
payer on whom such demand Is MADE,
shall be charged against such tax payer
and collected for the use of the collector
in the same manner and by the same
means as taxes are collected. but he snail
charge only one fee against each tax
payer, although such tax payer may be
assessed a poll tax and also tax on
property. For making a levy ON and
sale of personal property for the collec-
fion of taxes, the collector shall be al
lowed a fse of 81. to be collected out OF
the property. and in addition thereof, he
shall be authorized to collect out or sucn
property the actual expenses of keeping
and moving the same to the place of sale,
provided that the collector may sell any
personal property levied on at any place
in the precinct, that he may Determine,
or may move the same to the court mousse
of the county for sal=. For the levy on
and sale of astract. parcel or lot OF land
assessed TO an owner, or to owner I'M
known, the collector shall receive a fee
of so cents in addition to the demand Zee
on such delinquent tax payer, the said
fees to be made a part of the decree Of
SALE and collected with the taxes due on
the land sold and levied on for sale.
Sec. &c. Be 1t further enacted, That az
ter the collector has completed his APP
pO1ntm-nIS ne must Ildhe pcISoildi
demand in writing, upon delinquent tax
payers, or their agents, charged with the
duty OF paying their taxes, wherever they
may be found, for the amount OF their
taxes and fe=s, and when unable to find
them, he shall leave such demand at their
places of business or residence, and 1t
shall be the duty of such delinquents
forthwith to pay the taxes and fees as
sessed and charged against them.
Sec. q. Be it further enacted. That on
all delinquent taxes there shall be paid
by the tax payer, as penalty interest
al the rate of eight per cent. per annum.
Sec. %. Be 1t further enacted, That the
proceeds arising from the sale OF personal
property, when sold for the payment of
delinquent taxes shall be applied to the
payment of expenses of sale and of the
taxes and fees due from such tax payer,
and any balance remaining shall be paid
TO the owner of the property, If present
at the sale, If not present, or if present,
and he refuses to receive the same, the
collector shall deposit such balance with
the county treasurer, or If th=re be no
county treasurer, with the judge of pro-
bate, taking receipt therefor, and the
same Shall be kept as a special fund; and
whenever such owner shall apply to the
collector for such balance, the collector
shall deliver to him the receipt therefor
and upon presentatio thereof by such
owner, the officer with whom such de-
post was made shall pay to him the
amount expressed in the receipt; but If
such excess is not called for in three
years after such sale by the person en-
titled to receive the same, upon the order
of the commissioners court or board of
revenue stating the case or cases, in
which such excess was paid, together
with the description of the land sold,
when Sold and the amount of such excess
the county treasurer shall pass such ex-
cess of money to the credit of the general
fund of the county, and make record of
the same on his books and such money
shall thereafter be treated as a part of
the general fund of the county
Sc. 20. Be 1t further enacted, That the
shares or interest in the stock of private
corporations are subject to levy and sale
for the payment of all taxes assessed
against the owner thereof. To accom-
plish such levy and sale, this tax collector
shall make out and certify to the Judge
of probate, a bill against such owner for
the amount of the tax due from him, and
any fee to the assessor or collector, and
upon the approval thereof by the judg5
of probate, in writing Endorsed thereon,
such bill shall operate as a fieri facias
and thereupon such shares and interest
may be, by the tax collector or his dep
uty, levied upon and sold for the pay
ment OF such taxes, fees and costs, with
out having or obtaining the possession
of such stock by Endorsement on the bill
approved by the judge of probate stating
the number of shares or other interest on
which the Ivy is made and givinc no
tice thereof to the custodian of the books
of transfer of such corporation if he
be known, and reside within the state,
or If he be unknown, or If he reside with
out the state, by posting at this court
house door of the county, and by publica-
ton for three successive weeks in q
newspaper, published at or near the prin-
cipal place of business of such corpora
ton; all transfers of stock, made in good
faith for a valuable consideration be-
fore notice of the levy is given, are valid
and operative, and must prevail over the
levy. The levy and the sale hereunder
may be made in the county of the resi-
dence of the tax payer, or in the county
in which the corporation has it's prin-
cipal place of business; and on making
the sale the tax collector must make to
the purchaser transfer in writing; and
the purchaser has the right to require
the proper officer to register such trans
fer on the books of the corporations, and
with or without such registry, is entitled
to all the rights and interest of the tax
payer, as whose property such stock was
sold.
SEC. 80. Be it further enacted, That
when no personal property can be found,
out of which the taxes of any delinquent
tax payer can be collected, or an amount
insufficient to fully satisfy such taxes
the real estate of such tax payer, or th4
real estate upon which such taxes are a
lien, may be sold for the payment there
of or of the balance due thereon, in the
manner prescribed by law; but the fail
ure of the tax collector ITO so exhaust such
personal property shall not invalidate
the sale of any real estate, but it shall
render the tax collector and the sureties
on his official bond liable for the costs
which he shall be put to, in redeeming
such real estate, over and above the
amount of the taxes, for the collection of
(which the sale is made, and interest
thereon provided for. in case of such re-
. demption.
Sec. 81. Be ii further enacted, That in
case of the sale of any real estate, either
for the collection of the taxes thereon, or
for the collection of other taxes due by
the owner thereof. said real estate shall
be described In all the proceedings Incl
dent TO the condemnation and sale there
of, and in the certificate and deed issued
to the purchaser, at said sale, in the man.
ner described in the assessment thereof,
and in case of the failure of the tax col
lector to SO describe said property in any
part of said proceedings, certificate or
deed by reason of which said deed may
be held insufficient to convey the prop
erty intended to be referred to- the said
tax collector and the sureties on his off,
cial bond shall be liable to the purchaser