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

lands and shall be held and treated a, the assignee of all the taxes due upor such lands. or for which they were sold. and the penalties and all of the taxes that should have been under the law assessed upon the same. if they had been the property of private cit. izen of the state; and shall be clothed with all the rights, liens, powers ano remedies, whether as plaintiff or de fendant respecting said lands as an individual purchaser at the tax col- lector's sale would have in similar cir cumstapces; and all such liens and charges as the state had before such sale by the state auditor shall be en- forced in favor of such purchaser from him as under the provisions of law relating to individual purchasers al sales by the tax collector. such pur- chaser on failure of his title shall have his lien and charges assessed by the court or. by a Jury and may foreclose the same by proceeding at law in such suit.
 Sec. 255 Upon the consummation of such sale the state auditor must cer- tify the. same to the judge of probate, who shall make. entry thereof in the book of land sales in his office and the auditor shall furnish description of such lands to the assessor of the county in which they are situate, who shall
 
 sessment; but the time allowed infants and .lunatics in which to redeem lands sold for taxes shall in no wise be af- fected by any such sale and convey ance. er
 Sec. 256. When lands bid In by the state have been sold by. the state under any of the provisions of this act the state auditor shall draw his warrant on the state treasurer in favor of the judge of probate of the county in which the lands lie, for the county and school taxes, and the fees and costs due to the different officers of the county, specifying each separately; and if the same cannot be ascertained from the records and papers in shis office, the auditor of such redemption, or sale, must certify the same to him, and the judge of probate, upon the collection of such warrant shall pay. the same over to the officers entitled thereto, or au- thorized by law to receive the same.
 Sec. 257. The right to redeem any real estate bid in for the state shall be forfeited. unless such real estate is redeemed within the time prescribed that time, all the right, title and in terest of the owner of such real es- tate, and of the person whose duty it was to pay the taxes thereon, in and to such real estate, shall be trans ferred to and absolutely vested in the state. .-
 Sec. 25s. Any mortgagee lien holder or other creditor, or any person having an interest, but not the legal title, shall have lien on the lands for the amount expended by him in effecting such redemption. and if such re-. demption is by a tenant in common, he shall have like lien on the interest of his cotenant
 GENERAL DUTIES OF AUDITOR
 Sec. 259. It shall be the duty of the auditor to see that the returns, re- ports. payments and settlements re- quired by law to be made by any and all officers charged with the collection of revenues of the state under this act are promptly made by such officers at the time or times they are required to be made; and in default of the perform arcr bs any of them of any of sucn duties, he shall promptly direct such as may be by law authorized or directed.
 Sec. 260. The auditor shall cause this act to be properly indexd, and shall have not exceeding 2000 copies of the same printed in pamphlet form, and after retaining the number of copies which may be necessary for the use of the officers of the state at the capitol,
 
 the judges of the circuit and city courts, and the chancellors and judges of the supreme court. Judges of probate, solicitors, members of the legislature, members of the state and county boards of equalization, members of the courts of county commissioners, or boards of revenue, and assessors and collectors. and to bar libraries and justices of the peace, and shall cause the remainder to be deposited with the secretary of state, who shall be authorized to sell the same at 50 cents per copy.
 Sec. 261. It shall be the duty of the state auditor to cause suit to be brought in the name of the state against any and all persons by law charged with the collection of state taxes, or with any duty in regard to the state rev enue. and their sureties for failure to collect such taxes, or to perform such duty; and he may also in such cases, as in his judgment the interest of the state requires 1t, cauae suit to be brought against defaulting taxpayers for the taxes claimed from them by the state; and in cases in which a reasonable doubt may exist as to the or validity of the law under which taxes are claimed he may au- thorize an agreed statement of the facts of the case t, be made for the speedy adjudication of the matter in controversy. 3t.
 Sec. 262 The state auditor shall ap- point with the approval of the governor, an agent in each county in the state to look after, protect against trespass- ers and rent any real estate bid in by the state at tax sale; said agent shall be under the control and direction of the state auditor. who shall have the power to remove for any cause, any agent so appointed.
 Sec. 263. The state auditor by the approval of the governor may contract with some person or firm in each county of the state, to investigate sales of real estate for taxes and bid in for the state, to notify parties at interest in such real estate. of such sale, to secure redemption or sale of property sub ject to sale at private sale by the state.
 Sec. 264 For services rendered, un- der the two preceding sections. the auditor may allow fair compensation, which shall not exceed 10 per cent of the proceeds of such rent, sale or re- demption, and shall be paid from the fund so. received.
 Sec. 265. When the state auditor finds that he has failed to give any tax collector credit for commissions to which he is entitled. he Is author ized to correct such error in his set tleinent with such collector; and fl the account of such collector has been closed. and such commissions have been paid into the state treasury, the state auditor shall draw his warrant on the state treasurer for the amount thereof in favor of such collector.
 Sec. c66 The state auditor must draw his warrant on the state treas urer in favor of any judge. of pro- bate, tax collector county treasurer, y,rt <,f Nn r,s~ of1 pf-