The times. [volume] (Richmond, Va.) 1890-1903, 1897-12-08
OPINI0NSOF THE PEOPLE
n VICIOUS ACT wHICH sHOULD DE
REPEzLED.
fonth's Real Dangcr-iicensing Foot HAN
"A Wise Move-The Confederate Infan-
tryman-Oth subjects.
EDITOR Of The Times;

HlyStH or your columns 10 '"i 'nc AT
tcntion Of the Legislature Just assem-
bied TO some Of the wrongs and some OF
the pernicious effects OF the act OF jan
uary p, 1896. providing new mode OF
enforcing delinquent taxes. and trust
that my suggestions may have some ef-
feet in bringing about a prompt repeal
or the law or. more properly such a mod
fficatian OF 10. as may relieve the people
Of its terrible burdens.
For the state 10 impose a tax on prop
err, IS necessity 10 the maintenance
of society and civilization. To pay the
tax IS a high duty on the part OF the
citizen against whom the tax is asses
eel. and ID TIE duty is not fulfilled 1t be-
comes indispensably requisite mat the
state by proper laws should enforce 1t.
How this can hest be done Is one OF the
problems In government most difiicuIt TO
solve.
The whole system OF taxation In Vir-
Finia. both as tc its assessment and its
collection is bad. and Is not up TO date in
either particular The ingenuity and
fkiil OF our Auditor and late Attorney
General have induced some valuable rem
odial legislation. but much of the an
Gent and vicious machinery sim remains
and daily demonstrates it's inefhciency
and some laws have been engrafted upon
the statute book by the legislature which
are wrong in principle and morals which
are oppressive 10 the weak and unpro-
tccted and are a disgrace 70 our civili-
zation. To only one of these will l adj
dress myself.
on the 18th OF January. 1896. an act Of
Legislature was approved. the object OF
which was 10 amend No. G66 Of the Code
and To provide for the sale of delinquent
lands which had been purchased for the
state and which remain unrcdecmed II
IS unnecessary to quote the law In ex-
tense. IT will be found m the acts OF As
sembly 1886 %. y. PIG This act pro-
Vidcs:
l. That when lands have been bought
by the State. and have not been within
two years redeemed by the owner at
the time Of the delinquent sale. his
heirs. assigns. or some one having the
right 10 charge the same with a debt.
any person desiring 10 purchase such
land. shall file an application with the
clerk OF the county or corporation court
wherein such real estate is situated for
the purchase of the same tor the amount
for which the sale to the Commonwealth
was made. together with such addition
al sums as would have accrued from
taxes end leyies ard interest If such real
estate had not been purchased by the
Commonwealth. with interest on the
amount for which said sale was made
from the day OF the sale. and I'm the ad-
ditional sums from the 18th day of De-
cember In the year IN which the same
would have accrued.
2 THAT the clerk shall make two cop
ios OF the application, so Med. and de-
liver the same TO the sheriff or sergeant.
who shall serve one upon the person IN
whose name the property stood on the
day Of sale. or II he be dead. on his
personal representative. returning the
other copy 10 the clerk with a statement
of such service endorsed thereon. II
ror any reason no such service can be
made the return OF the officer shan show
81. II the return show no service. copy
OF the application shall be published for
four successive weeks I'm some news
paper published I'm the city or county,
and II none. then in the nearest news
paper.
g. That If the person i'm whose name
the land stood on the day of sale, or any
other person who had a right TO redeem
n before IL was sold. does not appear
within thirty days after such copy has
been served on him or the completion of
the published notice and redeem by pay
ing TO the clerk all the taxes. costs,
penalties. fees, etc. which have accrued,
then the person who made the applica-
ton to purchase. shall have the survey
the purpose. make q report 10 the coun-
" or CORPORATION court showing the metes
and bounds OF t'.e land he proposes to buy
and giving such description as indentifes
the same.
T. That the county or corporation court
upon the return OF this report of the sur
veyor, shall unless objection be made
10 the same. cause II 10 be recorded.
s. That when this report is thus re-
a L. .ls.I hr
erty TO the applicant. by a proper deed,
with special WgIrantS making reference
therein TO the recorded report and setting
out In full the various proceedings taken.
Should the clerk refuse 10 execute the
deed. he may be made 10 do so by the
court.
g. That no expense shall fan upon the
Commonwealth and the clerk shall re-
ceive one dollar for drawing the deed.
Z. That should the deed not be made
within one year after the purchase OF the
land by the party entitled 10 the deed
under this proceeding, the parties who
under the law and before the same ma
tured the right TO redeem such land. may
do 50 by paying 10 the purchaser all
he has paid. with interest thereon.
<. That the title thus acquired shall
he held subject To No. 66l and No. 652 of
the code.
9 That no zeal estate which was pur-
chased by the commonwealth prior 10
the LIST day # February, 1894. at sale of
lands for taxes ana levies delinquent
thereon shall be sod under provisions OF
this act. until the expiration OF the two
y surS from date
From this analysis even a non-profes-
sional reader can clearly understand the
intricacies Of this law. II must be remem-
bered also I'm reading il that the Court Of
Appeals has held that "A purchaser under
Il acquires title paramount TO the prior
lien Of a Vcndee. a MORTGAGE. judgment
creditor. or one secured by deed OF
trust. fSce Thomas vs.. Joncs)
Numberless objections 10 this law may
be pointed out but 10 is only necessary
20 name some of them that the injustice
Of us operation. tho injury TO the body
polite and the wrong II does tho ignorant.
the helpless and the improvident may be
disclosed.
The following are a few Of the ohjec-
tions:
l. The land OF delinquent taxpayer.
which has been purchased by the State
for the amount OF the unpaid tax. is re-
sold bv the State without one cent OF
profit except interest on the unpaid TAX.
To illustrate: A. is I'm default In the tax
on his farm for one year His farm Is as
sessed at 1900 and the tax is 81. At the
tax sale the state buys the $1,000 worth
OF land for 81 and the accrued interest
and cost amounting possibly 10 81 more.
At the end OF two years T. buys the pro-
perty under the provision Of this law for
the s. and the expenses incident 10 his
.nntgcatfop ard having done so takes an