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

made within the time allowed for re- demption, the payment required by law for the redemption of such lands, or made tender thereof. and the amount of such tender has been paid into court for the opposite party, judgment must be rendered Tn his favor for the costs &C., cruins after such payment or tender, ex- eept as against the state
 Sec. 23S Unless otherwise provided, on the trial of any issue involving the sale of real estate for taxes, or the redemp- ton thereof. the books and records be- longing to the office of the judge of probate, tax collector or tax assessor, and required by law to be kept or certi- fled copies therefrom, shall be prima facie evidence of the facts stated therein.
 Sec. 2S9. No action for the recovery of real estate sold for the payment of taxes shall lie, unless the same is brought with in three years from the date when the purchaser became entitled to dem.--id a deed therefor; but if the owner of such real estate was, at the time of such sale, under the age of 2l years, or insane, he, his heirs, or legal representatives, shall be allowed one year after such disability
 is removed to bring suit for the recovery thereof; but this section shall not ap- ply to any action brought by the state provided, however, that the provisions of this section shall not apply to cases in which the owner of the real estate sold had paid the taxes for the payment of which such real estate was sold prior to such sale; nor shall they apply to cases, in which the real es- of the assessment, or the sale, subject to
 Sec. 24O. When the suit is against the person against whom the taxes were as- sessed, or the owner of the land at the time of the sale, his heir, devisee, vendee, or mortgagee. the court shall on motion Of the defendant, made at any time be- fore the trial of the cause ascertain the amount paid by the purchas ser at the sale, and of the taxes subsequently, paid by the purchaser, together with 10 per cent per annum thereon, and a reasonable attorneys fee for the plaintiffs attorney for bringing the suit and shall enter judgment for the amount so ascertained in favor of the plaintiff against the defendant, and the judgment shall be a lien of the land sued for. Upon the payment into court of the amount of the judgment and costs, the court shall enter judgment for the defendant and for the land and all title and interest in the land, shall. by such judgment. be divested out of the owner of the tax deed. REDEMPTION OF LANDS SOLD FOR
 TAXES
 Sec. 241. Real estate sold for taxes and purchased by the state may be redeemed at any time before the title passes out of the state or if purchased by any other purchaser may be re- deemed at any time within two years from the date of the sale by the own- CT, his heirs or personal representa-. tive, or by any mortgagee or pur- chaser of such lands, or any part there of, or by any person having an inter- est therein, or in any part thereof legal or equitable, in severalty or IS tenant in common including a Judgment creditor or other creditor having a lien thereon, or any part thereof. and an infant or insane per- son entitled to redeem at any time be- fore the expiration of two years from the sale, may redeem at any time with in one year after the removal of his disability; and such redemption may be of any part of the lands so sold, which includes the whole of the interest of the redemptioner.
 Sec. PAP. In order to obtain the re- demption of land from tax sales, where the same has been sold to the state, the party desiring to make such re- demption shall deposit with the judge Of probate of the county in which the laOd is situated the amount of money for which the lands were sold with interest thereon at the rate of 10 per etHl Pti dHHuul lGOIIl tne uaIe or Sdle, together with the amount of all taxes due on such lands since the date of sale with interest thereon at the rate or per cent per annum from the ma turity of such taxes and all costs and fees due to officers as set out in the following section:
 Sec. 24S. In order to obtain the re- demption of land from tax sales where the same has been sold to another than the state. the party desiring to make such redemption shall deposit with the judge of probate of the coun- ty in which the land is situated the amount of money for which the lands were sold, with interest thereon at the rate of 10 per cent per annum, from the date of sale, together with the amount of all taxes which have been paid by the purchaser, which fact shall be ascertained by consulting the rec ords in the office of the tax collector, with interest on said payments at s per cent per annum. If any taxes on said land have been assessed to the purchaser and have not been paid, and if said taxes are due, which fact may be ascertained by consulting the tax collector of the county, the probate Judge shall also require the party de- sring to redeem said land to pay the tax collector the taxes due on said lands, which have not been paid by the purchaser before he is entitled to redeem the same. If any taxes have been assessed against said lands and have not been paid by the purchaser because the same are not due. it shall be the duty of the party seeking to redeem such lands to deposit the amount of the taxes assessed for the current year with the tax collector, to be by him applied to the payment of such taxes when due, and the pur- chaser shall thereafter be relieved from any further liability on account of such taxes. In all redemptions of land from tax sales the party securing such re- demption shall pay all costs and fees due to officers and fee of $1 to the judge of probate for his services in the
 matter of such redemption.
 Sec. 244. When distinct lots or par cels of land have been included in one assessment and sold for taxes under one decree, any person other than the I ~rson against whom the decree was -ndered. whose interest in one or more of such lots or parcels is such as to ertitl" him to redeem, but who has no interest in the other lots or par cels sold under such decree, may re- deem the lots or parcels in which he has such interest. without redeeming those in which he has no interest.
 Sec. Al. person desiring to re- deem any separate lot or parcel of land. as authorized by the preceding secti ,n must file with the judge of probate application in writing, under oath, setting forth the date of the de- cree the name of the defaultlng tax payer against whom the same was rem dered, the description and character of each lot or parcel of land included in the decree and the assessed value fharanf if conara tel Na1llpd in the g.