Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-10

leCt0F SHail make out ara ceftlIy 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 col
lector. and upon the approval thereof, by
the judge of probate, in writing Endorsed
thereon, such bill shall operate as f1eri
facias, and thereupon such shares and
interest may be, by the tax collector or
his deputy, levied upon. and sold for the
payment of such taxes, fees and costs,
without having or obtaining the possess
sion of such stock by Endorsement on the
bill approved by the judge of probate,
stating the number of shares, or other in
terest ON which the levy is made and
giving notice thereof to the custodian of
the books of transfer of such corpora
ton, IL he be KNOWN and reside within
the state. or If he be unknown, or If he
reside without the state, by posting at
the court house door of the county. and
by publication for three successive weeks.
in a newspaper, published at or near the
principal place of business of such cor
pora ton; all transfers of stock, made in
good faith for valuable consideration
before 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 residence of the tax payer, or in
the county in which the corporation has
it's principal place of business; and on
mixing the sale. the tax collector must
make to the purchaser a transfer IN
writing; and the purchaser has the right
to require the proper officer to register
such transfer on the books of the cor
poration, and with, or without such
registry, is entitled to all the rights and
interest of the tax payer, as whose prop
erty such stock was sold.
Sec. 81. Be 1t 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 the
real estate upon which such taxes are
lien may be sold-for the payment thereof,
or of the balance due thereon, in me man
ner prescribed by law; but the failure or
the tax collector to so exhaust such per-
sonal property, shall not invalidate the
sale of any real estate, but 1t snail fender
the tax collector and the sureties on his
official bond liable for the costs which he
shall be put to, in redeeming such real es-
tate 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 redemption.
Sec 49, Be it 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
incident to the condemnation and sale
thereof and in the certificate and deed
issued to the purchaser at said sale, in
the manner provided for by law, whether
so described in the assessment thereof or
not and in case-of the failure of the tax
collector 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
property intended to be referred to, the
said tax collector and the sureties on his
official bond shall be liable to the pur-
chaser at said sale. Should, however,
the property be ipsufficiently described in
the assessment thereof, the said tax as
SCISSOR and~the -sureties on his official
bond shall likewise be responsible to the
purchaser or in case the said liability has
been enforced against said tax collector
then the said assessor and the suretieS on
his official bond shall be liable to the tax
collector. or his suretes, for whatever
sum he shall have been compelled to pay
to said purchaser ON account of said de-
feet.
Sec 49, Be 1T further. enacted That if
in any suit brought for the possession of
land sold for taxes, the title of the pur-
chaser at the tax sale shall be defeated on
account of any defect in the proceedings
| underwater the sale had. or on account
| of any defect in, or insufficiency of, the
| process by which the owner of the land
| was brought before the probate court, as
| is provided or in the service of said pro-
| cess, or by reason of the failure of the
| Judge of probate, on account of any neg
when called upon, sufficient evidence of
| the proper issuance and service of said
notice. or process, or by reason of any
| other defect or insufficiency in any OF
| the proceedings for the condemnation
| and sale OF said property, or If the certifi-
| cate or deed TO said purchaser, or any
| two or more OF said causes, the officer
| or officers, on account of whose omission
| or error said defect or insufficency, or
| defects or Insufficient shall have aris-
init ,, los hni
official bonds shall be liable to the pur-
| chaser, whose title shall be thus defeated,
| and to his assignees, for the full sum Of
| the purchase money paid by him at said
suit in which said title failed, and a
reasonable amount to cover the attorney s
fees which the said purchaser shall have
| incurred in attempting to maintain his
! title under said sale, together with the
| interest upon each of these amounts at
| the rate of II per cent. per annum
| Sec. "a, Be it further enacted, That no
| action for the recovery of real estate
| sold for the payment of taxes shall lie,
unless the same is brought within three
years from the date when the purchaser
| became entitled to demand deed there
| for; but if the owner of such real estate
was, at the time of such sale, under the
| age of Il years, or insane, he, his heirs
| or legal representatives shall be allowed
| three years after such disability is re-
| moved, DO bring suit for the recovery
| I0efeOI, OUT lnlS SeCllOn SHdlt not apply
| to any action brought by the state.
| Sec. 80. Be it further enacted, That an
| act entitled IAN act to dispose of lands
which have been or may hereafter be sold
| for taxes, and bid in for the state, and
| which have not been redeemed or pur-
| chased from the state. approved Febru-
airy g. 1S93," be and the same is hereby
| repealed. .J.. nj
| Sec. Sc. Be it further enacted, That
| licenses are required of all persons en-
| gaging in or carrying on any business,
| or doing any act in this section specified.
| for which shall be paid. for the use of the
| state the following taxes:
| /. For each auctioneer, in any city or
| town of $4,000 inha bitants or over, a Ii
| cense tax of $50 per annum in cities or
| towns of 5000 inhabitants, and less than
| 25 900, $40 per annum; in cities or towns