The Birmingham age-herald., 1907-08-29


 as the case may be. shall hear such O. 1 jections and correct and determine tli ! assessment.
 After assessment taxes shall becoms
 due on the 1st day of December and de- l linquent on the lst day of January foi-
 lowing, and shall after becoming delin- quent bear the legal rate of interest. Sec. 10S. After the assessment has been 1 corrected by the council or board, it has
 the force and effect of a judgment against l the property, or against the person own- i ing the same, and after delinquency, may 1 be enforced by an execution issued by 1 the clerk to be levied upon the personal 1 property of the person against whom
 such taxes were assessed, or against the
 property which was so assessed for tax ation. The execution may be in form
 provided by the council and may be levied by the chief of police or other person designated by the council. and the prop erty so levied may be sold by such off, cer upon notice required by law for the sale of personal property by the sheriff, at time and place designated in the mo- tlce.
 Sec. 1O9 Cities and towns shall have
 a lien for taxes upon all property as
 sessed for taxation, which shall be supe- rior to all other liens except for taxes held by the state and county. The purchaser of personal property sold under an execution issued by the city or
 town clerk, shall receive title clear or all encumbrance, except or liens held pN the state and county.
 Garnshments may be issued by justices of the peace upon such assessments as upon judgments in such courts, for the collection of such taxes, upon affdevit being made. as in other cases by an ofi-s cer of the city.
 When property. other than real, Is as sessed to an unknown owner. the taxes due may be collected by levy of execu-
 ton upon such property and sale thereof.
 Cities and towns may provide for a per sonal demand of taxes due, and are au-
 thorized to make a charge therefor not
 exceeding fifty cents. to be naid as costs,
 but such demand shall '-"' = 'ocessarN or essential to the validity -'eeeGlngs to make collection by law,
 Sec 110 Within three months after taxes shall have become delinquent list shall be made out and certified by the ely or town clerk, describing each piece of pro perty separately, with the name or the owner if known and the amount of taxes
 due by such owner upon personal property which also may be collected by sale
 of the realty as for taxes due thereon
 Such lists shall be filed with the reg
 ister in chancery, or like officer or
 court of the county having equity Jul
 risdiction therein, hereinafter called
 register The register shall cause to
 be docketed. in such court, in we'll
 bound book kept for that purpose, cause for each assessment of property
 of the city or town against such prop erty so assessed. Said docket shall show the amount of the taxes sought to be collected, description of the property and the name of the owner, 1T known. Upon the filing of the certfn- cate. the register Is directed to issue A summons as in chancery cases con taining a description of the property, notifying each owner of the filing of the proceedings against his property. only one summons, however. shall be necessary If two or more pieces Of
 property are assessed to the same owner. Such summons shall forthwith be executed by the sheriff and return ed to the register within ten days.
 Tn the case of property of an un- known owner or when the sherin re-
 turns Not found" after ten days. as
 to owners for whom he has a sum mons the register is directed to cause publication to be made for thirty days
 of the fact of the filing of such tax
 list. giving a list of the property as
 sessed to owners unknown, and to per
 sons for whom a summons has been
 returned by the sheriff Not found
 If no pleading setting up a defense
 shall be filed by the owner of the prop
 erty, within thirty days after publica-
 tion has been perfected or within thirty days after service of the notice
 by the sheriff. then without further
 proof a final decree shall be made by
 the chancellor or judge of such court,
 adiudging such property liable for such
 taxes and directing the register to sell such property for the paymen of the taxes, charges, penalties, interests and costs, that are charged thereon, unless
 the amount due and costs shall have
 been paid to the register before other chancery cases and need not be con
 firmed by the court The chancellor or judge may consolidate cases against
 to
 and may designate the property which shall be sold to pay the taxes, charges. interests, penalties and costs charged to all. And if any defense is made by
 the owner the court shall proceed to
 give relief under Its own rules of pro
 cedure, the certificate, however. filed in said court being prima facie evil dence of the facts contained therein.
 Sec. III. If any assessment for street improvements, or otherwise, are due and unpaid, the amounts assessed against such property may also be cer titied by the city town clerk, to the register and may be collected out of
 the proceeds of the sale of such prop erty, as in the case of taxes, but no sale of property by the city for taxes
 shall relieve the property of the lien
 for assessments due the city, and no
 sale for assessments shall relieve the property of the lien for taxes due the city unless the same shall have been paid.
 Sec. 112. All proceeds arisig from sales for taxes, or assessments. shall
 be paid over by the register. after de- ducting the costs and expenses of such cause, to the treasurer of the city or town who shall hold for the owner, upon his official bond. the surplus after
 deducting the amounts due the city or town, the costs in each case. however. in no event, to exceed ten dollars eX- elusive of advertising fee.
 Sec. 113. The city or town may be- come the purchaser at such sale and the officer making the purchase shall bid sum sufficient to pay the full amounts due for taxes, assessments filed, interest and costs, and the amount due the city on account of the manner of assessment for any other reason than that the taxes assessments thereon have been paid, but if for any
 reason the proceedings in the chan= cery court shall not be sufficient to pass the title, the lien of the city taxes or assessments shall pass to the pur- chaser and may be enforced by him in
 court of equity, or may be collected by 'the municipality in any other case against the same property. and if col lected said sum shall be paid over to such purchaser.
 Sec. IA. At any time within five xaa al hao