The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-07-12
ties Of the State for the collection Of
states taxes.


c5. All goods and chattels. where
rocyer found. may be distratned and
sold for taxes assessed and due there
on; end no deed OF trust or mortgage
upon goods or cnattels shall prevent
the same from being distrained and
sold for taxes assessed agains- the
grantor in such deed while such goods
and chattels remain in the grantor's
possession, or shall not have been re-
moved therefrom more than thirty
days: nor shall any such deed prevent
the goods and chattels conveyed from
being distrained and sold for taxes as
sessed thereon, no matter in whose
possession they may be found.
ss. Any payment of taxes on real
estate made by the tenant, unless an
express contract contained in his lease
provides otherwise, shall be a credit
against the person to whom he owes
the rent, and where any tax ia paid by
d fduciary on the interest or profits of
moneys of an estate invested under an
order of the court or otherwise, the
tax shall be refunded out OF such es-
tate.
ST. There shall be a lien on all
real estate and on each and every in
terest therein for the city taxes as
sessed thereon from the commence
ment of the year for which they arc
assessed. The city council may re-
quire such real estate in the city. de-
linquent for the non payment of taxes,
90 be sold for said taxes, with inter-
est at the rate of six per centum per
annum, and such percentage as they
may prescribe for charges. Such real
estate shall be sold and may be re-
deemed under the provisions herein
after made GS99-I900. p. ga; city
code, 1910 p. 81. sec. 81
es. The collector OF delinquent
taxes shall. under the direction OF the
city council, cause "a notice of the time
and place of such sale to be publish
ed in at least two daily newspapers,
published in said city, ut least ten DAYS
previous to such sale, and he shall al
so cause to be published in one or
more OF said daily newspapers on
some day, not moro than twenty days
or less than ten days, previous to such
sale, list of tho several parcels OF
real estate SO to he sold In the same
manner as the same is described in the
assessment rolls in which the said
tax or assessment Is imposed there
on. together with the name Of the per
sons TO whom each parcel Is assessed
and the amount ~ the tax or assess
ment thereon, tba9~leD0, D. a45l
SO. IL such tax or assessment. and
the percentage interest and expenses
aforesaid he not paid previous 10 the
day for which said sale was advertiS-
ed, or on some day imm ediateiy there
after. 10 which said sale may he ad-
1ourned. tho collector Of dclinqufut
taxes shall proceed 30 make sale ac-
cordi0gly OF the said several parcels
or rohl estate, or So much thereof as
may be necessary. TO the highest bid
der and the sale may hp adjourned
from day 10 day unfIi h; shall be- com
nfEfpH A4I Ia hn
or delinquent taxes shall execute to
the purchaser certificate Of sale Tn
which the property purchased shall
be described. and the aggregate
amount of the tax or assessment with
charges and expenses specified; hut
The collector ~ delinquent taxes shall
rot for himself either directly or in
directly. purchase any real estate so
sold tSS5-G. p. S44)
~, If NJ any such sale no hid shall
he made for any such parcel Of land.
or such bid shall not be equal to the
tax or assessment. with interest and
charEos, then the same shall ho struck
OFT 10 the city AS soon as practicablp
after the completion OF such sales. the
collector Of delinquent taxes shan
make out "a list Of ali sales made TO
the city. in which the property pur-
chased shall be described and the
snent with charges and expenses specI-
fed. ana shall deposit the same with
the auditor OF the city (lsss-le00.
,. o45D
II. The owner Of any real estate
80 sold. his heirs or assigns or apv
person having = right To charge such
real estate for = debt, or any person
having Interest tn said real estate nv
way or reversfon, remainder or other
"a L.
ment 20 tho purchaser. his heirs or
assigns within two years from the soIa
thereof. the amount for which the
same was sold. and such additional
taxes thereon as may have been paid
ny the purchaser, his heirs or assigns
WIN interest on the purchase money
at the rate OF six per centum t6cc1
per annum from the time the same
may have been paid; or, IL purchased
10y IN" CITY. with such additional sums
rs would have accrued for taxes there
on, n the same had not been pure has
ed Tor the city, with interest on the
SAD purchase money and taxes nj the
rate or six per centum (soc1 per an.
mum from the time that the sarae may
NaFo heeu so paid, or tho same NAV
De paid within tho said two wears tn
fhe collector In any case IN which tho
purchaser. his heirs. or assigns. may
refuse 20 receive the same. or NAV not
reside or cannot be found In the CITY
OF Richmond
- Any infant. married woman
insane person. or person Imprisoned
whose real estate may have been sold
or his heirs. may redeem the same
by paving to the purchaser. his heirs
or assigns. within two wears after tho
.renoval OF tho disa hiitv. tho amount
dor which the same was so sold. with
the necessary charges incurred hv the
purchaser. his heirs or assigns. in
obtaining tho title under the sale
and such additional taxes on the estate
as may have heen paid by the rur
CHASER HIS heirs or assigns and the
appraised value OF any Improvement
that may have been made thereon
with Interest on the said items nj the
rate of six per centum {fcc) Der
sAnnum. from the time the same may
have been paid. Upon such pay
ynent within two years after the re-
enoval OF such disability the purchaser
Sis heirs or assigns shall, at the cost
81 the original owners, his heirs or
assigns. convey TO him or them. by
seed with special warranty. the real
eetafs sold
"a Tho purchnsar or auy raay