The Birmingham age-herald., 1915-10-23
THE AernERALD, SATURDAY, OCTOBER 2s, 1915

at the courthouse or the county TOT three weeks.
 Sec. 197. When any assessment is l made to an "owner unknown" notice must be given by publication once a week for three successive weeks, in a newspaper published in the county or if no newspaper Is published therein.
 by posting the same at the courthouse of the county for three weeks, sub s.artially in the following form: "The state Of Alabama, .......... county.
 To whom it may concern: Take notice
 that the tax collector has filed in my cffiee list of delinquent taxpayers. and of real estate upon which taxes
 are due; and therein reported as as- sessed to owner unknown the fol- lowing real estate, to-wit: (here insert descriptions). This is to notify you to appear before the probate court of this county, at the next term thereof, com-
 mencing on Monday, the ...... day of ........, then and there to show cause, if any you have, why a decree for the sale of said real estate should not be | made for the payment of the taxes as- sessed upon the same. fees and costs. ..... Judge of Probate" In answer to such notice, any person having an interest in or claim to such real estate may appear and defend against the proceedings seeking to con- demn the same to sale for the payment of the taxes assessed thereon. When practicable, all real estate so assessed for any one year. must be incorporated in ono notice a separate paragraph only. in addition to the caption and conclusion, being given to the descrip- tion of the real estate embraced in each assessment.
 Sec. 19S. The publication of notices under the three preceding sections is governed by the provisions of this act -.~1. A. l. ...x ~A sale of land, so far as the same may
 be applicable, and the tax collector may select the newspaper in which any mo- tice under this article shall be given, but all legal notices relating to the sale of land for taxes shall be inserted in
 the same newspaper for the tax year. Sec. 1g9. If the service of notice is perfected before the commencement of the term to which 1t Is returnable but not in time for trial at such term, the cause shall stand for trial at the next succeeding term. If any notice is not returned or is returned not served. other notices may bo Issued returnab1e to other terms of the court until serv- Ice has been had, and if two notices to the sane person are returned not served, notice by publication or post ing may be given as in case of non- | residence. For good and sufficient req son made known to the court. any cause may be continued from term to term. Sec. 900 It shall be the duty of the tax collector to attend the several terms of the probate court at which any of such causes are triable. and to
 have with him his tax book; and such tax book shall, in all cases. be accepted as pIima facie evidence of the amount of taxes and fees due. and that the sane have. been properly assessed and charged, and are unpaid.
 Sec. 201. If service of such notice is perfected 10 days before the com
 meneement of the term to which the same is returnable, tbe cause shall | stand for trial at such term; and if no defense Is interposed. or If interposed,
 and on tho trial thereof, the same is adjudged insufficient in law. or is not sustained by the evidence adduced, the probate court shall make and enter on such book or docket decree of sale, l substantially in the following form: Tt appearing to the court that taxes have been assessed against the person | mentioned in this cause Cor if the as- sessment is to an owner unknown that taxes have been assessed on the real es- tate mentioned in this cause), to the amount of ......... for the year ........ and that the same are still due and un- paid; and it further appearing that notice of this proceeding has been given as required by law, and no valid defense has been interposed against the sale of such real estate for the pay
 meat of the taxes. 1t Is, therefore, or | dered docreed and adjudged by the court, that the state of Alabama has a | lien for the payment of said amount and for the additional sum of $....... ! for fees, charges and costs in this be- half lawfully incurred. on the follow | ing described real estate, to-wit: (Here
 insert description. It is further or dered, adjudged and decreed by the court that said real estate, or so much
 thereof as may be necessary, be sold for the payment of said delinquent taxes, and of said fees, charges and costs. and of the expenses of such sale" Such decree, when entered, shall be signed by the judge of probate, and shall have, when Jurisdiction of the
 court is shown, the effect of judgments in other cases.
 -Sec. POP Immediately at the end of any term of court at which any decree for sales of real estate for the pay ment of taxes are rendered, or as soon
 thereafter as practicable. the tax col 1ectcr shall proceed to enforce such de- crees by sales of real estate ordered to be sold. and to this end he shall give notice for 30 days before the day of sale, by publication for three suc- cessive weeks in some newspaper pub lished in the county, or at least three weeks before the day of sale shall post a notice at the courthouse in his county.
 and at some public place in the precinct In which the real estate Is situated that at the time specified therein, he
 will rroce ed to sell such real estate separ ratei,, describing such portions as
 are embraced in each decree, and stat ing the amount for which each decree
 was rendered (without stating the
 items of which said decree is com-
 posed), and the person against whom the taxes embraced in such decree were assessed, or if assessed to 'owner un-
 known" stating that fact The rate to
 be charged for publishing such notice in newspaper shall not exceed 1R cents per word for the first insertion.
 and 1 cent per word for each subse-
 quent insertion; but no allowance shall
 be made for the publication of any
 matter other than Is required by law;
 and if no newspaper is published in the
 county, or if the publication of the
 notice cannot be had in the county at
 the above rate, the posting of the mo- tIce at the courthouse. and. at a public
 place ih the precinct in which the real
 estate is situated, as required by this
 section, shall be sufficient notice of
 such sale.
 Sec. 20a. lD all advertisements and notices of the proceedings in the pro-
 bate court for the sale of the lands Tor taxes and of such sales, and in all en- tries required to be made by the judge of probate, tax collector. or other off, cer initial letters. abbreviations. and figures may be used to indicate town
 ships, ranges. sections, parts of sec- tions, blocks and lots. and dates and amounts and in estimating the costs
 of publication. each amount, date or II y-Ax l.