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

been deposited with the judge of pro. pa1e the state auditor shall indorse his approval upon the application and re- turn the same to the judge of pro- pate, who must allow the redemption put without the approval of the state auditor, the judge of probate must not allow the redemption, and must re- turn to the applicant the money de- posted by him for that purpose. When such application is made within the time allowed by law for tho redemption the same may be perfected as herein 1 provided, notwithstanding the expira- ton of such Limitations; provided, that Where the land sought to be redeemed has been purchased by an individual and not by the state, it shall not be necessary to submit the matter to the state auditor.
 Sec. 247., Upon the payment of the amount required by law for the re- demption of the lands sold for. taxes by person entitled to redeem, the Judge of probate must issue such per son certificate of redemption de- scribing the lands, setting forth the facts of the sale, substantially as con tained in the certificate of purchase, the date of redemption, the amount paid, and by whom the lands were redeemed, and he must make the proper entries in the book of sales in his office and immediately give notice of such re- demption to the county treasurer, or custodian of the county funds and the certificate must then be presented to such treasurer, or custodian of county funds who shall countersign the same, and unless so countersigned, no certifi- cate shall be held as evidence of re- demption. And it shall be the duty of the judge of probate to keep a book of certificates of redemption and every blank shall have stub attached thereto, on which shall be printed such matter as the state auditor may prescribe with appropriate blank spaces to be filled by the judge of probate upon the issuance of any certificate of redemption. The state auditor shall take and file in his office a proper receipt from the judge of probate for the certificates of re- demption so furnished him. If such lands were bid in by the state, the per son redeeming shall present to the state auditor the certificates of redemption and the state auditor shall give to such person a certificate releasing all claims to the land acquired by the state at the tax sale.
 Sec. PAS. If the lands redeemed were bid in by any person other than the state, the redemption money must be deposited by the judge of probate in the county treasury, and there kept separate and apart from the general
 
 probate shall notify the purchaser of such deposit by mailing notice to the residence or place of business of the purchaser, or to such address as the pur- chaser may furnish the judge of pro- bate at the time he secures his certi- ficate of purchase and upon the de- mand of the purchaser, his personal representative or assignee, and the sur render of the certificate of purchase the judge of probate must give him an order on the treasury for the same.
 Sec 249. When lands which have been bid in by the state are redeemed, the Judge of probate must during the month in which said redemption is made, remit to the state treasury, at the expense of the state, the proportion of the redemption money belonging to the state, and pay into the county treasury the proportion of such money belonging to the county, and to the proper authorities the. proportion be- longing to the school fund, if any; and upon all such money so paid over dur ing the month of collection, he is en- titled to commission at the rate of 21a per cent, which he may deduct therefrom, but he shall not be allowed any commissions on any money not so paid over; and on the last business day of each month the judge of probate shall certify to the auditor and to the county treasurer, upon blanks to be furnished by the auditor, full and correct statement of all real estate bid in by the state, and redeemed, show ing separately the amount of state county and school taxes and penalties and costs received by him on such re- demption, and if no lands have been redeemed, he shall report that fact
 Sec. 250. Within five days after the redemption of any real estate bid in by tine state. the judge of probate shall notify the tax assessor and tax col 1ector of his county thereof, and shall on demand pay to them the costs and fees to winch they are respectively en- titled; aDG the assessor shall enter such real estate and the name of the person redeemlng the same on an ap- propriate list, to be kept by him for assessment. f...s~ -i+
 Sec. s51. Neither the purchaser nor anyone claiming under him. who ma y have lawfully obtained possession of any real estate purchased at tax sales shall te liable upon tho redemption of such real estate, to account to the own CT for any rents. issues and profits; he shall be held and considered the rightful owner of sach real estate, un- less sncl owner at the time of tho sale was a minor, a person of unsound mind, and had no guardian or his guardian was not lawfully served with notice of the proceedings had in the court CT probate for the sale of such real estate, in which event such pur- chaser, or other person in possession, shall be liable for rents, issues and profits, as in other cases provided that neither such purchaser nor any one claiming under him shall have the right to cut standing timber from land so purchased at tax sales until he shall have received deed for the land from the probate judge, anyone in pos session shall have the right to the growing crops planted by him.
 Sec. 252. It shall be the duty of the state auditor to cause to be prepared suitable book in which shall be en- tered a description, as accurate as can be obtained, of all the lands which have been bid in by the state, with the amount of state and county taxes due thereon, the date when such lands were bid in and when two years shall have elapsed from the date of sale, such portions of such lands as have not been redeemed shall be subject to sale by the state; and the state au- diror, with the approval of the eover- nor, may sell the same at private sale to any purchaser who may pay there- for ill cash to the treasurer such sum of money as the state auditor and state treasurer, with the approval of the governor, may ascertain to be suffi- cicnt to cover and satisfy all claims of the state and county, which sum shall not be less than the whole amount of taxes, interest, costs and off, ficers' fees as provided for and re- uuired to be paid in case of the re- demption of such lands. Sec. 25s. When application is made to the state auditor by any person to 1., I- s,, ,tAln xrtx