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

amount of their taxes and fees, and
 When unable to find them, he shall leave such demand at their places or
 business or residence or make demand
 by Registered letter directed to his last
 known place Of business or residence
 return card demanded. And it shall be
 The duty of such de1inquents forth With to pay the taxes and fees as-
 sessed and charged against them. bur failure to comply with the require
 ments of this section shall not in- validate the title to any property sold
 for taxes.
 Sec. 153. If the taxes are paid after they become delinquent, the taxpayer
 shall pay all costs. fees and charges,
 if any, that may at the time of pay ment have lawfully accrued. The tax
 immediately before said taxes become collector shall for the year 1915 make publication by three weekly insertions
 due in some newspaper published in the county of the time when the taxes become due and delinquent. But such notice shall not be published there- after.
 Sec. 154. All taxes after becoming delinquent, bear interest at the rate sk percentum per annum. and such interest must be added to and collected as part of the taxes. and reported in such manner as the state auditor may prescribe.
 Sec. 155. Upon the payment of taxes and fees and costs, if any. assessed and charged against him, by any tax payer, the collector shall give a re- ceipt therefor from the book mentioned in the next section, showing the name of the taxpayer, the date of the pay ment. the total assessed value of real and personal property, separately, and stating the aggregate of the state, county and special taxes collected, to-
 gether with the interest, costs and fees; and such receipt shall be prima facie evidence that such taxpayer has paid all his state and county taxes for that year on the real and personal property. and other subjects of taxation contained in his assessment list, and all fees and costs mentioned in such receipt. The tax collector shall receive from any person interested the taxes on any specific item of property, where separated on the assessment list and give a receipt therefor. describing the property for which said tax is paid.
 Sec. 156. The collector shall keep a book or books of receipts with dupli- cate sheets for each tax year from which all receipts given to taxpayers must be taken; and on payment by any taxpayer the collector shall enter on the duplicate from which the receipt is taken the name of such taxpayer, the date of payment, and the aggregate amount of taxes and the interest and costs so specified in the receipt pre- scribed in the preceding section, and such duplicate and the receipt taken therefrom shall bear the same number and correspond in all respects. Such book or books at the end of the tax year shall be delivered by the collector to the chairman of the court of county commissioners, or other court or board of like Jurisdiction, and the production thereof by the collector may be com pelled by the court of county commits sioners at any time before such deliv- cry.
 Sec 157. After the first day of Janu- ary of each year, the tax collector must proceed, without delay, to levy upon any personal property of delin- quent taxpayers for the payment of their taxes, and after having first given 10 days notice of the time and place of sale, with a description of the property to be sold, by posting the same at three or more public places in the precinct of the residence of such delinquent either at the time of assess ment or of the levy, or if he is 0 non resident of the county, in the precinct in which the levy was made, he must sell the same, or so much thereof as may be ssary to satisfy the taxes, fees and expenses of sale, including ex- penses of keeping the property and moving the same to place of snle in front of the courthouse of the county, or at the voting place, or, in case the amount of taxes does not exceed y5, at any other place in the precinct in which such notice was posted, at pulp lie outcry to the highest bidder for cash; and the property so sold shall not | be subject to redemption. For making such sale, the collector shall be all lowed a fee of $1. 10 be collected out of the property. But such taxpayer may, at any time before the sale, pay the taxes. interest, fees and expenses, |including the collectors fees for the sale, the same as if 1t has been made, Hand thereby discharge the levy.
 Sec. 15S. The proceeds arising from such sale shall be applied to the pay ment of the expenses of the sale and of the taxes, interest and fees due from such taxpayer, and any balance remaining shall be paid to the owner 1 of the property if present at the sale; | If not present, or if present, and he refuses to receive the same, the COL Hector shall deposit such balance with |the county treasurer; or if there be no Ecounty treasurer, with such other of fficer entrusted with the county funds. 8taking receipt therefor, and the same shall be kept as a special fund; and Whenever such owner shall apply to the collector for such balance, the ' Ncollector shall deliver to him the re- <ceipt therefor, and upon presentation <thereof by such owner, the officer with whom such deposit was made shall pay Ito him the amount expressed in the {receipt. But if such excess is not Ncalled for in three years after such *eale. by the person entitled to receive Sthe same, upon the order of the com- missioner's court or board of revenue, stating the case or cases in which such excess was paid, together with a Prescription of the property sold, when |sold, and the amount of such excess. tthe county treasurer shall pass such Xexcess money to the credit of the gen. Ieral fund of the county, and make 4record of the same on his books, and 3such money shall thereafter be treated as part of the general fund of the bounty.
 Sec. 159. No property, whether ex- empt by law from taxation or not, shall be exempt from levy and sale for Ethe payment of taxes and the fees and charges lawfully incurred in assessing and collecting the same
 Sec. 160. If the collector ascertains, or has~just cause to believe that any person is indebted to. or has in his pos bession or under his control any money, property, or choses in action belonging to any delinquent taxpayer in his bounty, he shall forthwith serve upon Xsuch person notice in writing to ap- Xpear before some court of the county 1having Jurisdiction of the amount in- Evolved, naming the court. to answer as
 sarnishee and under oath. whether he |was indebted to such taxpayer at the time of the service of the notice or at
 he time of making his answer, or MI |. |