The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1903-06-26


authorized by law, or because of lack
of form, but the court shall correct
these errors.
LANDS MAY BE SOLD FOR TAXES.
Taxes are payable on December
20, and all who dc not pay on or be-
fore that day are delinquents, and the
taxes thereafter bear interest at from
seven to twelve per cent. All the
taxes may be collected by sale of chat
tells of the delinquent, or by taking
his body.
"All unpaid taxes on real estate are
made first lien on the land on and
after December 20, which lien is par
amount to all prior and subsequent
alterations and descents and liens, ex-
cept subsequent taxes. If the taxes
remain unpaid until the following
first day of September, the land, or
necessary portion thereof, may be sold
for the shortest term for which any
person will take the same and pay the
tax and interest; or it may be sold in
fee, where no one will bid for shorter
term. A certificate of sale is issued
to the purchaser, who may, at his OPP
ton, record it in the office of the
county clerk, and he shall be entitled
to immediate possession of the lands
sold and the rents thereof for the term
of the sale or until redemption. The
owner, mortgage, or other person
having interest in the land, may re-
deem the same at any time within
two years from the date of sale, or at
any time thereafter until the right of
redemption has been cut off. The per-
son redeeming must pay interest at
twelve per cent. The purchaser may
at any time within twenty years from
the date of sale give notice to all per-
sons interested to redeem the land.
If the land is not redeemed within
sixty days after notice the right of re-
demption is gone. Tax certificates are
void after twenty years from their
date, unless the purchaser enters into
actual possession or forecloses his
right to redeem by notice or by pro-
ceedings in equity.
. Every assessor is to deliver his
papers and books to his successor in
office. Compensation of assessors, col
lectors and members of the Board of
Assessors is to be fixed by the taxing
districts, except where fees are al
lowed.
" Where there is no assessor in a dis
trict the Governor can appoint one.
"ThiS act is followed by chapter
209, repeating a great number of ex-
listing laws respecting taxation. In
fact, the entire law on the subject
hereafter to be consulted by taxing
officers will be found in the revised
act of 1903. The act is arranged in an
orderly way, is compact and simple
and plain, and if it is left alone and
not spoiled, as previous acts have
sometimes been by frequent tinker
ing and amendment, it will probably
prove to be very easily under
stood and smoothly working stat
ute. One very great advantage will
be the uniformity which it will intro
duce, not only in the methods of pro-
cedure, but in the times when taxes
are to be levied and collected and
when they are to become and remain
liens and all such matters which have
heretofore been so confusing and
doubtful. Almost every city and town
has been working under a special
charter and there have been almost as
many rules and dates as there have
been charters In the transmission of
land titles every lawyer knows that
the differences and doubts as to dates
of tax liens raises many a disagreeable
question when title is passed. All this
ought to be avoided under the new
law, and with the admirable provis-
ions bringing the municipal taxing
system into harmony with the State
Board of Taxation the whole taxing
system of the State ought to work
much more smoothly than heretofore
and to give much less cause for COM
plant. The uniformity secured will
undoubtedly tend toward more uni
form valuations and will make it easier
for equalization to be made as between
taxing districts, some of which have
been in the habit of trying to be too
smart for their neighbors. If the legis-
lature will leave the law alone for few
years it will almost inevitably under
the wise direction of the State Board
of Taxation, work out very beneficial
results. Newark News.