The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-07-08
tiss 81 the state sor the collection o.
States taxes.

II V'v - - -
tiss-o 81 the STATE sor the collection o.
States taxes.
u. All goods and chattels. where
socser found. may he distrained 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- tie
Erantor in such deed while such goods
and chaftels remain i'm 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 10 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, end where any tax is paid by
fiduciary on the interest or profits of
moneys of an estate invested under an
order of the court or otherwise. the
tax shall be refundei 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-
linquent 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 az they
may prescribe for charges. Such real
estate shall he sold and may he re-
deemed under the provisions herein
after made. (lS991a00. y. a44 city
code, 1910 p SO, sec. a.
6S. 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. at 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 or assessment IL imposed there
on, together with the name of the per-
sons to whom each parcel is assessed.
and the amount or the tax or assess
50. II such tax or assessment. and
the percentage, interest and expenses
aforesaid he not paid previous to the
day for which said sale was advertig-
ed. or on some day Immediately there
after, TO which said sale may be ad.
: journed, the collector of delfnuiient
taxes shall proceed 10 make sale ac-
cordingly of the said several parcels
OF real estate. or SO much thereof as
may be necessary. to the highest bid
der: and the sale may ne adjourned
from day to day until ii shall he com
rleted 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 hut
the collector OF delinquent taxes shall
not fog himself either directly or In
directly, purchase any real estate so
sold. tlsS5-s, n, @ii)
10. II at any such sale no bid shall
he 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 be struck
OF TO the city AS soon AS practicable
after the completion ~ such sales the
REFLECTOR of delinquent taxes shall
make out a list of all sales made 10
the city in which the property pur.
chased shall be described. and the
aggregate amount OF tax OF assess
rnent with charges and expenses speci-
fed and shall deposit the same with
the auditor or the city. O8s9-is00.
T.. $3.50
II. The owner ~ any real estate
y" sold. his heirs or assigns. or any
person having "A right 10 charge such
real estate for debt or any nersuo
havins interest in said real estate by
way or r~Nersion, remainder or other
wise. may redeem the same by pay
ment To the purchaser. his heirs or
assigns, within two years from the sa lie
thereof. the amount for which the
same was sold. and such additional
taxes thereon as may have been natd
ny the purchaser, his heirs or assigns
with interest on the purchase money
at the rate Of six per ceutum t6c,)
per snnum from the time the same
may have been paid: or, IL purchased
shp me city, with such additional sums
as would have accrued for taxes there.
on, II the same had not been purchas.
cd Tor the city. with intereS, nm tho
SAID purchase money and taxes at the
rare OF SIX per cenium $50 per an
mum from the time that the same may
.asN'' ''Fii NN pau. OF inc same NAV
ne paid within the said two years TO
The collector In any case in which the
purchaser. his heirs. or assigns. NAV
lrefuse 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 paving 10 the purchaser. his heirs
or assigns. within TWO years after the
,removal of tho disability. the amount
Tor which tho same was SO sold with
tine necessary charges incurred by 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 by the pur
chaser, his heirs or assigns. aud the
appraised value of any Improvement
that may have been made thereon.
with Interest on the said items at the
rate of six per centum tGct) per
annum from the time the same may
have been paid. Upon such pay
nnent within two wears after the re-
rroval Of such disa bility the purchaser
his heirs or assigns shall. at the cost
OF the original owners. his heirs or
assigns, convey to him or them. hv
u ,..sst 4.