The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-07-09

ties of the State for the collection Of
States taxes.
e5. All goods and chattels, where
eoceer found, may be distrained and
sold for taxes assessed and due there
on; end no deed OF trust or mortgage
upon goods or chattels 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 grantors
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 is paid by
a fducfary on the interest or profits of
moneys OF an estate invested under an
order of the court or otherwise. the
tax shall be refunde1 out OF such es-
tate
81. 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 are
assessed. The city council may re-
quire such real estate in the city, de-
hnQuent for the non-payment or taxes,
to DO 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
- A. A{kN
code. 1910 p. 50. 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 newspa pers,
published in said city, at least ten days
previous to such sale: and he shall al
30 cause to be published in one or
more OF said daily newspapers on
some day. not more than twenty days
or less than ten days, previous to such
sale, list OF the several parcels of
real estate so to be 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 Of the tax or assess
ment thereon. GS99-Iso0. y. 445D
80. IL such tax or assessment and
the percentage. interest and expenses
aforesaid be not paid previous to the
day for which said sale was advertls-
ed, or on some day Immediately there
after. to which said saie may be ad
Journed. the collector Of delinquent
taxes shall proceed to make sale ac-
cordingly of the said several parcels
of real estate. or so much thereof as
may be necessary TO the highest bid IT,
der; and the sale may he adiourned
from day to day until ii shall he COM
pleted. On such sale the collector
Of delinquent taxes shall execute to
the purchaser a certificate of sale, in
which the property purchased shall
be described, and the aggregate
amount of the tax or assessment with
charges and expenses specified; but
the collector of delinquent taxes shall
not for himself. either directly or In
directly. purchase any real estate go
sold. ClsS5-6 p. 244)
10. II AT any such sale no bid shall
ne made for any such parcel OF land
or such bid shall not be equal 10 the
tax or assessment. with interest and
charges, then the same shall he strucl,
on To the city. IA soon as practicable
after the completion OF such sales. the
collector OF delinquent taxes shall
make out list of all sales made 10
the city. in which the property pur-
chased shall be described and the
aggregate amount of tax or assess
snent with charges and expenses speci-
fed. and shall deposit the same with
the auditor OF the city Gss9-19o0.
p. a45.)
IL. The owner Of any real estate
so sold. his heirs or assigns, or snv
person having a right 20 charge such
real estate for r. debt, or any person
having interest In said real estate by
way or reversion, remainder or other
wise, may redeem the same by pay
ment to the purchaser. his heirs or
assigns. within two years from the sale
thereof the amount for which tho
same was sold. and such additional
taxes thereon as may have been paid
10Y the purchaser. his heirs or assigns
win interest on the purchase money
NJ the rate OF six per centum tsec }
per annum from the time the same
may have been paid; or, II purcha sed
by the city. with such additional sums
as would have accrued for taxes there
on, II the same had not been purchas.
ed Tor the city. with interest on the
SAID purchase money and taxes at the
rate OF six per centrum (6cc) per an
mum from the time that the same may
have been so paid. or the same NAV
De paid within the said two years Ia
the collector in any case in which the
purchaser, his heirs. or assigns. NAV
reruse TO 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 MS heirs, may redeem the same
by paying to the purchaser his heirs
or assigns, within two years after the
removal OF the disability, the amount
Tor which the same was so sold. with
the necessary charges incurred by the
purchaser. his heirs or assigns. in
obtaining tho title under the sale.
and such additional taxes on the ssta Ia
as may have been paid by the pur
Chaser. his heirs or assigns. and the
appraised value OF any improvement
that may have heen made thereon.
with interest on the said items at the
rate OF six per centum (6Tr) per
annum. from the time the same may
have been paid Upon such pay
ment within two years after the re-
rnoval of such disability the purchaser
his heirs or assigns shall. at the cost
OF the original owners, his heirs or
assigns convey to him or them, nv
deed with special warranty tho real