The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1904-04-21
THE LAND GRABBBRS LAW!
IT'S 0PDR ALTON in HBNRlC0

IlOAs AAls8 AA1AS 49, ~ t
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!, the ;requirements :of this law. and their
failure Ato recognizey that ~ Is Opcrnte ed
! by persons who arc thoroughly advised
every advantage OF 1t, gu rpnsses comprc-
hension. stsSt III 88t 88i laii VIA
In proof Of this. It Is sale, that more
tax deeds have been execpt ted In Henrlco,
where personal service has been made
upon the parties, than where notice was
not required. stftase 8;5l33 III M HI
Tho correspondent assumes IN his fifth
| inquiry that notice Is a8renuired to be
given In every case. We r. have shown
| that prior to April e, y 902, personal ,gno-
| lice was not required at treasurcr's sales,
andttl:4' he Sims case w $ one OF llese.
| o AS to the connivnnccf OF the officers and
IS.Iand grab bersna his case does not war
rant such o. belief The records snow tila
every step was regularly. taken and that
the clerk Of the court refused In similar
cases to execute Il decd until compelled
by mnndamus. if
AS to tho facts in the case OF Mary w.
Sims, the writer knows nothing Of the
ability Of the treasurer to- collect her
taxes when they were current, The.
records show that on tho 2lst day OF
September, 1901 thirteen months after
Z her taxes were assessablc, the treasurer
presented y a list of delinquent lands,
which embraced her tract, which list
was sw orn to- by the treasurer and u his
deputies MS to their inability to collect
tho taxes therein embraced; that the
list was examined blythe board Of super
visors sand duly sworn to by thenl., ana
tEeh presented to the court; and BY the
court certified to tlle8audtorEas correct;
ana tho list was duly recorded That
after advertising by the treasurer, It,
was offered for sale and purchased by
an Individual on $the.13th day Of Janu-
airy, 1902; that such sale was reported TO
tho court, and mo cause shown against.
It, and the report was confirmed and
recorded That on the Goth day Of Janus,
airy, 1901, four years after the taxes Wero
assessablc, a deed was executed to the
pure haser, and only executed after the
clerk had forced the land-grabbers into
tho Court of Appeals, and the court had
decided that notice was not required.
The record Of these proceedings regularly.
had We're open to the inspection OF tho
public at all tines
I 1t is fair to assume that II Mrs. Sims
had paid her tax she would not have.
forgottensit, md that il 1t had been
collected by distress Of her tenant she
would likewise have known It.. Astnelther5
was the case, should she not have known
that her taxes were due. and If. after
-four years, Of neglect OF this matter,
she finds a deed executed to her prop
gerty. when an inquiry within this time
sattFthe proper Office. either iin@person or.
by letter, she could have known the
facts and saved her property, who is TO-
blame? .3
4 In 1854 the General Assembly provided
for tho sale OF delinquent lnnds, COM
.mencing with The year 1865, which, UP to
that time had been postponed. The agi-.
atatIon caused by this Legislation caused
the General Assembly to release all of
these taxes that had been assessed, prior
to 1876. THE right to pass such bill
was not contested and 1t led a great
many people to believe that by the fail
ure to pay their taxes that at some
time this character OF leg.s-E
lation would be repca ted. In this they
have been disappointed. ys
+ Tho decisions OF the Court of Appeals
prior to- the term of the present court
had uniformly been against tnx deeds,
and they were annuled upon the least
,retext. The present court. however,
has reversed the rulings Of Its prede-
2essor, and IN their decisions have shown
I. determination TO uphold tax deeds |
where the proceedings have been regu-
ar, which gives to thesc deeds validity.
II will he seen at once that the enforce
mont of the lien for taxes Is a serious
matter To persons who have failed to
pay their taxes and that unless they give
10 these matters such care as they would
IN the ordinary affairs of life then,
the result Is, they must suffer
tho irOn9enuences.f @
Commissioners OF The revenue are rn-5
auirad on the LIST Of February Of each
year 10 commence to ASCERTAIN in all
lands IN their county.Aand the persons to
whom the same are chargeablc with the
taxes.
on the completion of his land book, u
copy IS furnished the treasurer which is
usually don, In the months OF Auensr
and September and upon receipt OF those
hooks, the treasurer beglrs Tie coilec-
lions Cf the taxes He Ia not authorized
10 tc2in TO collect by distress, unt!l af-
tcr tie LIST day OF December. and on
hat day to all bills remaining unpaid,
hero il added q penalty Of 5 per cent.
He is given large powers In. tho colec-
ions Of these taxes and his duties are
correctly stated In n former communion
ion ~ our correspondent,
After the 18th dayaof June, following, |
period of fifteen months after the lands |
ne assessahlr, he reports such of them !
- he Is unable to collect, which list I
must be verified BY his oath and that
If bis deputies, as TO his inability to col
ect the taxes This list is examined |
ird certified bS the oatlls Of the super
Users, and II Is then transmitted to the |
cart Tor examination and approval Ibcl
supervisors and the court are authorized |
q strike from the list any traet or
raets OF lands, which. In their opinion,
,opld nave been collected, and the treas
lrei becomes chargeabie with the taxes