The Birmingham age-herald., 1915-10-23

cct 2eo. u small De the uuty Oi the tax collector, in making such sales, if practicable. to so offer such real es- tate for sale that only such portion thereof may be sold as Is necessary to satisfy the decree under which 1t is sold. and the expenses of the sale: but no sale shall be made for sum less than the amount of such decree and ex- penses.
 Sec 2o6. The person 10 whom any real estate at such sale is knocked off shall forthwith pay to the collector the amount of his bid. and on his failure to do so. the collector must proceed at once to again offer 1t for sale.
 Sec. POT. If no person shall bid for any real estate offered at such sale an amount sufficient to pay the sum specified in the decree for sale. and the costs andS expenses subsequently, ac- cruing. the judge of probate shall bid in such real estate for the state, at a price not exceeding the sum specified in such decree and such subsequently, accruing costs and expenses.
 Soc EOS. As soon after the sale as
 practicable, the tax collector must make out and deliver to each purchas- CT, other than the state, a certificate of purchase. which shall contain de- scription of the real estate sold, and show that the sum was assessed by the assessor, to whom assessed. the date of assessment for what year or year the taxes were due, the amount of taxes due thereon, distinguishing the amount due the state and county. and for school purposes and the fees and costs that it was advertised and how long. and that 1t was offered for sale, and at what time. and who be- came the purchaser, and at what price. | Sec. 209. For the real estate bid off for the state. in each case. the judge of probate shall make out a certificate of purchase to the state, of like i'm port to the one provided for in the preceding section, and deliver the same to the tax collector, who shall. on final settlement. deliver all certificates re- ceived by him from the judge of pro- bate to the state auditor, who shall cause the same to be recorded in a book kept in his office for that purpose and properly fndexed for convenient ref erence. Lands bid for the state shall not be thereafter assessed, except as hereinafter provided, until the same have been redeemed or sold by the state.
 Sec. 210. The cost of advertising the caption and conclusion Of notices for the sale of real estate for the payment of taxes, and so much thereof as per- tan to those portions of such real estate as are bid off for the state, must be paid by the state; and the state auditor shall, after every such sale, and after the collector has filed
 with the state auditor the certificates OF sales and purchases by the state. as provided in the preceding section, audit the account of the owner or pro- prietor of the newspaper in which such notices were published. and shall draw his warrant on the state treasurer in favor of such owner or proprietor for
 tho amount he may find to be lawfully duo him, and payable by the state and the treasurer shall pay the same but
 the state shall pay no other costs at-
 tcnGlng any tax sale
 Sec. 211. The cost of advertising the rpart of such notices pertaining to lands purchased by others than the state, shall be covered by the bids of collector as part of the purchase money,
 but for the use of the owner or pro- prietor of the newspaper in which such notices were published, and shall be by the collector paid over to him on demand; and for such portions of such costs, as well as for the cost of ad- vertising lands inserted in the notice by the mistake of the collector. sucn collector and the sureties on his of- ficial bond shall be liable to the owner or proprietor of such newspaper. . Sec. 212. The certificate of purchase. delivered by the tax collector to a pur- chaser at such sale, is assignable in writing or by indorsement: and an as- signment thereof vests in the assignee, and his legal representatives. all the right and title of the original pur- chaser.
 Sec. 213. If the assessor, collector.
 judge of probate or any member oi
 the county board of equalization, shall
 directly or indirectly, be concerned or
 interested in the purchase of any real estate sold for taxes. the sale shall be
 void. and he and his sureties on his official bond shall be liable to pen alty of not exceeding $500, to be fixed by the jury, which may be recovered in an action in the circuit court, or court of like Jurisdiction, brought on the relation of any taxpayer of the county, In the name of the state. one- half of the amount recovered to be paid to the relator. and the other half to the state.
 Sec. 214.. From any decree rendered by the probate court for the sale of real estate for the payment of taxes. the defendant in the cause or the state,
 in behalf of itself and the county, may appeal to the next term of the circuit court, or court having like Jur- isdiction of the county, within 30 days after the rendition of the decree. If the defendant appeals. he must exe- cute a bond In double the amount of the decree, payable to the state of Ala bama, with sufficient surety, to be ap- proved by the Judge or probate, and conditioned that he will prosecute the appeal to effect, and pay such judg- ment as the appellate court may rem der thereon; but the state shall not be required to execute any bond. The so- | licitor of the circuit or county shall represent the state on such appeal, and of the pendency thereof the judge of probate must give him notice in writ ing; and on appeal by the state. mo- tice thereof shall be given the de- fendant. as in other cases of appeal from the court to the circuit court. Such appeal must be tried de novo, up- on an issue made up under the direc- ton of the court If the defendant ap- peals, and the issue Is decided adverse ly to him. the court must render judg- ment against him and his sureties in favor of the state for the amount of the taxes, fees and costs, besides the costs of the appeal and such judgment shall be 8 lien upon the lands described in the decree from which the appeal was talk en which lien. with a description of the lands. must be declared in the Judg- ment.
 Sec. 215. Any money collected on such judgment, except for costs of court, must be paid to the tax collec- tor, who shall account for and pay the same over to the officers and per son entitled to receive the same.
 Sec. PIG. For each notice to a de- linquent landowner to show cause why a decree of sale should not be rem dered. the judge of probate is entitled to fee of 50 cents, and for each de- cree of sale. 50 cents; the tax col lector shall have 25 cents for serving t-W