The times. [volume] (Richmond, Va.) 1890-1903, 1897-12-01
Tax Titles in Virginia.

Sir.-TJntn a very recent date tax tues
In Virginia have been regarded as Almost
worthless, owing 10 the very strict CON
structlon placed upon all laws passed Tor
the sale OF lands upon which the taxes
had not been paid to the Commonwealth
Heretofore our courts have regarded 'he
purchaser of lands at tax SAFE as "
person seeking TO enforce penal statue
ard have laid upon him the inlposslp'e
burden Of showing an exact compnahce
with all the complex provisions or cur
statutes respecting such matters. Nh7Ie
lands were abardoned and title was
acquired by means Of A tax SALE II "oulu
suffice 10 furnish the purchaser sucn
color of title as would with the actuai
hostile possession in time ripcn INTO
good title: and this was the extent 10
which IL was considered such sales could
confer title. Heretofore under our miiu
system. If the taxes were net paid the
lands were sold as delinquent by the
treasurer az the courthouse door ana
were bought in by the Commonwealth
with now and then a private bidder. Inc
state never made any use Of the tax
title il thus acquired. never took posses
sion O., the land, and allowed the owner
10 redeem II at his leisure; and II Is
very recent thing for our laws TO author
ne the state 10 transfer this title to pri-
vate persons.
But this old system has now received
severe shock. For several years past
the Virginia Legislature has been pass
ing laws more and more liberal towards
tax titles. with a view to the better col
lection Of the revenue and now the COM
monwealth has thrown the thousands OF
tax titles she holds upon the open mar
ket. BY an act approved January %. 1896.
AS recently interpreted by our Court or
Appeais. there seems TO be no reason why
such titles shall not be regarded as SUD-
stantially good. The decision referred TO-
Thomas VS.. Jones. decided July -. 1891 is
so full Of interest and Importance TO our
people that we shall undertake TO give
history OF the case. In 1880 Jones sold TO
Clark a lot Of land In Bristol, Va, re-
serving the vendors lien for the unpaid
purchase money. Clark died and Keebler
qualified as his administrator. The taxes
were not paid. and after the expiration
OF the two years required by the statute
one Thomas served o notice on Keebler
the administrator. that he would apply 70
the clerk OF the court for a taX-title deed
from the Commonwealth. as the statute
now permits. Keebler paid no attention
"a the notice, for the lien held by Jones
on the land was for a greater amount
than its value. The taxes not having
been paid and there being no opposition.
the clerk made out a deed for the land 10
Thomas.
All this was done without any notice to
Jones. who held the vendors lien. Jones
filed his bill against Thomas 10 cancel the
tax-title deed and the case was carried
20 our Court OF Appeals. where II was
decided that tho deed 20 Thomas carried
with it a clear title and that the mort
gige held by Jones was wiped out.
It IS very evident that under the intiu-
enCe OF this decision the value OF land as
security for loans has been vastly dimin-
ished. Mortgages and ground-rents may
now be annihilated without any notice TO
the holder who must al his peril ascer-
tain annually that all the taxes are paid.
Under the statute above mentioned any
individual may 90 TO the courthouse.
look at the tax-rolls and find out what
lands have been delinquent for two years,
make out an application to purchase. ana
have a copy served on the person in
whose name the land stood at the time y
was sold 10 the Commonwealth for taxes
al the courthouse door. or II such person
be dead then on his personal representa-
tive. II such person cannot be found BY
the sheriff in the county, then the law
provides for a publication OF this appli-
cation in some newspaper. 1t will be seen
at a glance what q door TO fraud and OPP
preston this law opens and nothing can
justify It except the urgent needs OF the
revenue. This notice of application for a
deed need be served on the administrator
alone. who by fraud and collision may
permit the heirs to be deprived or their
Inheritance, no notice 10 them being re-
CURED. Ground-rents Of one hundred
years standing may now be annihilated
unless the holder will annually see that
the taxes are paid. We have been in
formed that one OF our nisi prius judges
declines 10 lend any more court funds on
land because Of this law and the ease
with which deed of trust can be gotten
rid Of Again, the notice is only required
10 he served on the person Cor his ad-
ministrator) in whose name the land stood
at the date OF the tax sale TO the Com
monwealth. so that II Brown was the
owner in 1853, failed to pay the taxes for
| 1855. in 1889 sold tho land 10 Smith, yet
Williams could now serve a notice on
Brown Of application for a tax-ttle deed
and without notice 10 Smith, the present
owner, get q deed that would obliterate
Smiths interest; II this view Is correct.
certainly il will tend TO shake titles in the
Commonwealth and no person will either
| purchase land or lend money on it with
out keeping q careful eye on all taxes
| present, past and future.
PUBLIC INTEREST.