of the female's reputation for the want of chastity at and before the time of the commission of the alleged offense shall be admissable in behalf of the defendant, but this proviso shall only apply when the female is over fourteen years of age; provided, further, that nothing in this Act shall authorize or warrant a conviction when the female over twelve years is at the time and before the carnal knowledge a bawd, lewd, or kept female. SEC. 2. Be it further enacted, That this Act take effect from and after its passage, the public welfare requiring it. Passed April 11, 1911. N. BAXTER, JR., Speaker of the Senate. A. M. LEACH, Speaker of the House of Representatives. Approved April 13, 1911. BEN W. HOOPER, Governor. CHAPTER 37. SENATE BILL No. 545. (By Mr. Cox.) A BILL to be entitled "An Act to provide a more effective method for the collection of delinquent taxes." SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That in all cases where real estate has been sold for delinquent taxes by a Trustee in any of the counties of this State and the same has been bid in by the State, or in the name of the Treasurer of the State, for the amount of taxes, costs, penalties, interest, etc., due and accruing thereon, and the time for the redemption of such property has expired, the Comptroller of the State is hereby authorized through the revenue agents appointed by him to proceed against such property and the owner thereof by a bill in equity for the purpose To enforce lien of either having the State's title to such property Bills filed in declared and possession thereof taken, or to enforce the lien for delinquent taxes against such property; and it shall not be multifarious or a defense to such bill that such alternative relief is prayed or sought therein, nor that it is sought by said bill to obtain possession of the property and rent out the same to the end that the rents, issues, and profits of said property may be applied to the extinguishment of said taxes due thereon, the penalties, interest, and costs accrued upon selling the property in the first instance and the costs and expenses of filing said bill and obtaining the relief sought thereby. SEC. 2. Be it further enacted, That said bills, so authorized by the first section of this Act, shall be in the name of the State for itself and for the use of name of the the county, municipality, or taxing district wherein the property is situated; and said bill shall be in substance and form the same as other bills filed in the Chancery Court, and shall show by proper averments and exhibits the name of the party or parties State to whom the property was assessed for the year or years, for which the taxes claimed are delinquent, and shall show the respective interests of the parties, the State, the county, and the municipality in said taxes, together with all such costs, fees, penalties, and interest as have already accrued thereon. Such exhibits are to be true copies from the books or statements furnished by the County Trustee to the Clerk of the Circuit Court showing the sale of said property and the taxes, costs, penalties, fees, and interest due thereon, and shall be prima facie evidence of the facts contained in said exhibits, and shall be signed by the Revenue Agent or his attorney, which shall be deemed proper and sufficient authority for the filing of same in said courts, and no bond shall be required on the filing of same. Said suits shall be conducted in accordance with the practice in Courts of Chancery in this State, except that no copy of the bill shall be issued by the Clerk, but to a defendant demanding such copy and paying therefor; and upon final decree, in case the State is not declared to be the owner of such property and placed in possession of same, or sufficient rents have not been collected to pay and discharge the taxes, costs, fees, penalties, and interest due thereon, the court is authorized, if such relief is warranted by the law and the facts, to enforce the lien for taxes by a sale of the property upon a credit of not less than six months and in bar of the equity of redemption; and the purchaser at such sale, after complying therewith and paying all the purchase money, shall be entitled to a decree vesting the title in him absolutely against the owner and against all liens for taxes of any nature whatever which could have been presented in the cause. If any other suits for delinquent taxes are pending against any particular piece of property, such suit shall be consolidated with the suit brought under the provisions of this Act; and to the end that all of the taxes, for which any given piece of property is liable, may be included in the final decree, a reference may be taken in each case and notice shall be given to all officers whose duty it is to collect delinquent revenue and all such revenue as may be Enforce lien by sale of property delinquent, together with all the costs, fees, penalties, and interest thereon, shall be ascertained and included in the Master's report. And in all cases the courts in which such bills may be filed are authorized to appoint receivers to take charge of the property which is the subject matter of the litigation and collect the rents and profits thereon, to the end that the net amount of such rents and profits, after paying the receiver reasonable compensation, shall be applied to the taxes, costs, penalties, and interest involved in such suits and incident thereto. Only one bill shall be filed against any particular property or the owner or owners thereof; but bills filed under this Act may include as many different properties belonging to different owners as may be convenient, and the joining in the same bill of different tracts of lands and different owners of different tracts of land as defendants, shall not be a defense thereto on the ground of multifariousness or misjoiner of parties. Any party to a suit brought under the provisions of this Act shall have the right to appeal to the SuRight to appeal preme Court or have said cause reviewed by writ of error; but an appeal or writ of error by one defendant shall not affect the suits as to other defendants; provided, however, no appeal or appeal in the nature of a writ of error, or writ of error, shall be allowed, except from or to a final decree. Clerk to bid And no Revenue Agent or other official, either charged with or interested in the collection of delinquent revenue, shall be a purchaser at any sale of property for delinquent revenue under the provisions of this Act. In case of sale the Clerk of the court shall bid, on behalf of the State, the full amount of all taxes due on the property sold, together with amounts of costs, penalties, and fees accrued against said property at the time of the sale; provided, in such case the Chancellor shall order a resale. SEC. 3. Be it further enacted, That the money derived from a sale of property under the provisions of this Act, or the rents and profits of real estate collected under and by a receivership under the provisions of this Act, shall be applied: 1. To the payment of the costs of the suit, including a fee of five ($5) dollars to the Revenue Agent costs, fees, etc. or attorney filing the bill for each parcel or tract of land involved or sold, which said fee shall be taxed as part of the costs of the cause. 2. To the payment of ten per cent of the amount of taxes realized to the Revenue Agent or attorney conducting the cause. 3. To the State and county taxes in preference to others. 4. To municipal or taxing districts taxes. 5. The remainder, if any, shall be paid to the owner or owners of the land thus sold. The fee herein provided shall be the only fee paid to the Revenue Agent or attorney conducting the cause in so far as the taxes of the State may be involved; but any county, city, or taxing district may pay such additional compensation to such attorneys as may be agreed upon. The proceeds of sale due the State shall be paid by the Clerk and Master of the Chancery Court into the treasury of the State, as other taxes are paid; and that part due the county and municipality to the proper officer charged with the duty of collecting county or municipality revenue, the Clerk taking duplicate receipts therefor. And from time to time said Clerk and Master of the Chancery Court shall certify to the County Trustee or the Clerk of the Circuit Court the payment of taxes, State, county, or municipal; and such payment shall be duly noted by said Trustee or Clerk of the Circuit Court upon the proper record, showing the delinquency of said taxes. SEC. 4. Be it further enacted, That this Act take effect from and after its passage, the public welfare requiring it. Passed April 11, 1911. N. BAXTER, JR., Speaker of the House Approved April 19, 1911. A. M. LEACH, BEN W. HOOPER, |