Year: 1872

Valid.


An act to amenil act 70 provide for


thE sale of lands wilIcbi have been


sold for taxes due the State and


bought in By the Collectors Of


Revenue, passed December 9th,


1871.


WHEREAS, the State OF Tennessee,
through its Treasurer as Superin-
tendent Of Public Instruction, has
from year to year become the pur
chaser Of large quantities CT land, by
bidding in the same at the price OF
the taxes due thereon; and, whereas,
by reason Of the irregularity and
void character of said sales, the
State has been defeated for many
years in the collection Of large
amountTof taxes; now, therefore, for
the purpose Of affecting an early
! collection Of the said taxes by an
enforcement Of the State lien upon
said lands for the Sane.


SECTION /, Be it enacted by the
General Assembly of the State of
Tennessee, That the County Court
shall elect q suitable person as Com
missioner Of Revenue in each cOun-
ty Of the State, whose duts. shall be
TO collect all unpaid taxes due the
State in accordance with the proyis-
ions of this act.


SEC. 9. That the Comptroller shall
furnish within ninety days after the
passage of this act, or as soon there
after as practicable, 20 the Commits
siOners elected by the County Court,
a descriptive list of all lands in their
TesPcctiyes counties, which have
been condemned and sold for taxes
due the State, since the year 1865,
inclusive, and bought in by the Col
lcctors in the name of the Treasurer
as Superin endent of Public In
struction, and not redeemed, togeth-
er with the amount of taxes due
thereon.


SEC. 3. That each Commissioner
upon receiving said list shall, with
out delay, proceed to collect the
taxes due upon the respective par
GELS of land described therein, and
for this purpose he may file his bill
in the Chancery Court for the cOun-
ty where tae lands lie, in his own
hamc, as Commissioner Of Revenue,
for the use Of the State, and against
the parties owning or claiming the
lands at the date Of fling the bill,
who shall alone be necessary parties
defendant, and if in any case it shall
appoar that 2 tract or parcel of land
has been divided into two or more
parcels, and sold 70 different per
sons since the assignment of taxes
due upon it, then in such case it
shall be lawful for the Commission
er to proceed for the entire amount
against the whole tract, or any one
or more Of the parcels making the
parties claiming the portion pro
ceeded against, only defendants to
the bill, and the Commissioners may
employ an attorney, il found neces-
saTy, TO file the bills in the Chancery
Court, and the compensation of the
attorney shall be fixed by the court
in which the bill is filed, aud shall
be paid ont of the proceeds of the
lands sold, and taxed in the bill
of costs, and the defendants whose
lands arc sold shall in all cases pay
all costs. 90


i Jurisdiction of the person OF the
defendants shall be by service of
process or publication in all respects
as provided by law in other cases.
The bill shall, as nearly as practica
bic, describe the lands as originally
assessed and the date thereof, and
the amount remaining unpaid, and
if the proceeding Is against a part
only Cf the original tract, the bill
shall, Unlike manner, describe such
part. The bill shall allege the State
lien upon said lands for unpaid tax
es assessed against it, and shall pray
for an enforcement of the same by a
sale of said land and an application
Of the proceeds to the payment Of
said taxes.


SIC. 4. That upon the decree of
sale being pronounced the COmmis-
siOner shall expose to public sale at
the Courthouse door, in the county
where situated, so much of said land
as shall be sufficient to discharge the
taxes adju ged against it and all
costs to the highest bidder for cash,
notice of such sale being given by
the publication usual in such cases.
When said lands are not susceptible
Of division for the purpose ef sale
without injury to their value, the
Commissioner shall sell the entire
tract or parcel, and the surplus Of
proceeds, ifLhere BE any arising from
the sale, shall be paid ints Court for
the benefit Of the owner of the land.


SEC. 3. That the Commissioner
shall return his report of sale in
each case to the next succeeding
term of the Chancery Cours, and
upon the confirmation thereof a de
cree for title shall be pronounced,
and a writ of possession shall issue
in favor of the purchases, subject,
however, to the equity Of redemp
ton, as it exists under the laws Of
this State provided houesper, that
the party redeeming shall pay to the
purchaser the amount OF his bid,
with the legal rate of interest there
on. and also the sum Of fifteen per
cent upon the amonnt Of the bid as
damages; aad PToviaea further, that
in no case. shall the purchases be
held to account for the rents and
profits to the party rejeeming.


SEC. S. That it shall be lawful for
the Commissioner 20 unite in one
bill any number Of assessments
against the same or distinct persons,
and in no case shall bill be dismis-
sed because Of multifaFiousness or
misioinder Of parties defendant


SIC. z. That all necessary juris-
diction is hereby conferred upon the
Cltancery Courts OF this State to
fully execute and carry out the OBJ
iects aud purpose CT this act in each
and every partieplar.


SEC. s. That the Comptroller shall
employ the NECESSARY clerical labor
to prepare the descriptive lists pro-
yided for Ia this act, to be paid out
of the State Treasury: Pr0uidsd,
that such lsbOr shall not cost the
STATE mors than scyeaty-iive dollars