The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-07-10
ties Of the STATE for the collection Of


sold for taxes assessed and due there
on; end no deed Of trust or mortgages
upon goods or cilsttels 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.
Sc. 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 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.
81. There shall be lien on all
real estate and on each and every In
terest therein for the city taxes as
eessed 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-
linauent for the non payment of taxes.
to 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-l900. p. 944: city
code, 1910 p. 80. sec. 81
IS. The collector of delinquent
taxes shall. under the direction of the
a nf
and place of such sale to be publish
ed in at least two daily newspapers,
published in said city, mt 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 more than twenty DAYS
or less than ten days. previous TO such
sale. a list of the 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 OF assessment is imposed there
on, together with the name of tho per-
sons to whom each parcel is assessed
and the amount OF the tax or assess
9nert thereon. (lS9a-l900, =. a45)
SO. II such tax or assessment, and
the percentage. interest and expenses
aforesaid he not paid previous to the
day for which said sale was adyertis-
ID. tH@rC~
after, to which said sale may he adj
iourned. the collector OF delinouent
taxes shall proceed to make sale ac-
cordingiy OF the said several parcels
or real estate. or so much thereof a
may be necessary, to the highest bid
/ der, and the sale may he adjourned
from day TO day until il shall he com
pleted. On such sale the collector
or delinquent taxes shall execute to
tho purchaser "a certificate of sale. in
which the property purchased shall
he described. and the aggregate
amount OF the tax or assessm eut. with
charges and expenses specified: but
the collector OF delinquent taxes shall
not for himself. either directly or in
directly. purchase any real estate SO
cold. tISs5-s p 244D
"a. II at any such sale no bid shall
bs made for any such parcel Of land
or such bid shall not be equal To the
TAX or assessment, with interest and
charges, then the same shall he struck
OF To the city. As soon as practicable
after the complet Ion Of such sales the
collector Of delinquent taxes shall
make ont list OF all sales made to
the city. In which the. property pur-
chased shall he described and the
aggregate amount % tax or assess
snent with charges and expenses sneci-
fed, and shall deposit the same with
the auditor Of the city. GS9a-lsno
= 945)
~. The owner Of any real estate
80 SOD, his heirs or assigns or any
person having a right to charge such
real estate for a debt or any person
having interest in said real estate by
way of re~ers!op. remainder or other
wise may redeem the me bv pay
ment 10 the purchaser. his heirs or
assigns, Within two years from, the "a .
thereof. the amount for which the
same was sold. and such additional
p tAAes thereon as may have been paid
~ the purchaser his heirs or assigns
with interest on the purchase money
at The rate OF six per centum (scr)
per annum from the time the same
may have been paid: or If purchased
Nv the city with such additional sums
hs would have accrued fer taxes there
On, II the same had not been purchas
ed Tor the city. with interest or the
kafd purchase money and taxes ut the
rate OF SIX per centum tsrS1 per an
mum from the time that the same may
nave been so paid. or the same NAV
re PAID within the said two years 20
The collector IN any case in which tho
purchaser. his heirs. or assigns. NAV
gFetGse TO receive the same. or NAV NOT
reside or cannot he found in the civ
OF Richmond
~ Any infant. married woman
s1tlSane person. or person iupri.oned
whose real estate may have been sold
or his heirs, may redeem the same
nv paving 10 the purchaser his heirs
,er assigns. within two wears after the
sr"moval OF tho disa hility, the 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 been paid nv the pur.
Chaser. his heirs or assigns, and the
appraised value Of any Improvement
that may have been made thereon.
with interest on the said items at the
rate of six per ceutum tGcc) per
tAnnum. 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
sof the original owners, his heirs or
assigns, convey to him or them. by
deed with special warranty, the real
estate sold.
10, The purchaser of any real
estate. sold for taxes and not redeem
ed, shall, after the expiration of two