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"List of property on the land book for the county of properly placed thereon, or not ascertainable, for the year

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And the sheriff or collector on returning such list shall, at the foot thereof, subscribe the following oath : “I, A. B., sheriff (deputy sheriff or colloctor) of the county of do swear that the foregoing list is, I verily believe, correct and just, and that I have received no part of the taxes for which the real estate therein mentioned is returned delinquent, and that I have used due diligence to find property within my county liable to distress for said taxes, but bave found none."

Secondly. A list of other real estate which is delinquent for the non-payment of taxes thereon, which shall be in the same form and with the same oath made and subscribed as in the above first mentioned list except that the heading shall read thus: “List of real estate in the county of delinquent for the non-payment of taxes thereon for the year

Thirdly. A list of such taxes so assessed other than on real estate, as he is unable to collect, which shall be in the following form :

"List of persons and property, other than real estate, in the county of delinquent for the non-payment of taxes thereon for the

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year-4"

Name of Person Charged with Taxes

No. of capitation.

Total value of personal

property charged.

State tax for State pur

poses unpaid,

State tax for school pur.

poses unpaid.

County tax unpaid.

Why returned delin

quent.

.District

And the sheriff or collector returning such list shall, at the foot thereof, subscribe the following oath : “I, A. B., sheriff (deputy sheriff or collector) of the county of - -, do swear that the foregoing list is, I verily believe, correct and just ; that I have received no part of the taxes for which the persons and property therein mentioned are returned delinquent, and that I have used due diligence to find property within my county liable to distress for the said taxes, but have found none.

19. The oath mežtioned in the preceding section shall be subscribed and taken before some person authorized by law to administer oaths, who shall certify the same.

20. A copy of each of said lists shall be posted at the front door of the court house of the county, at least two weeks before the session of the county court at which they are presented for examination.

21. The sheriff or collector of every county shall, at or before the session of said court at which the county levy is to be laid, present to said court three lists, mentioned in the eighteenth section of this chapter for examination. The court having become satisfied of the correctness of said lists, or having corrected them if erroneous, shall direct their clerk to certify copies thereof, with the amount of state and state school taxes, to the auditor, and the clerk of the county court shall, in making his next land book, leave off all the tract mentioned in said list. The original list shall be preserved by the clerk in his office, and the list of real estate delinquent shall be recorded by the clerk in a well bound book, to be kept by him for the purpose. After the said copies are so certified, the sheriff or collector shall not receive any of the taxes mentioned in said list, except as provided in section six of chapter thirty-one, but they may be paid into the treasury of the state at any time before the lands returned delinquent are sold for the non-payment thereof, or in the case of personal property, at any time before the list is placed in the hands of an officer for collection, as provided in the twenty-third section of this chapter. But no person shall be permitted to pay the state tax mentioned in any such list into the treasury, unless he, at the same time, exhibit satisfactory proof to the auditor that he has paid all the taxes and levies assessed and made upon such real estate in the several counties, districts and independent school districts in which the same was assessed.

22. The copies directed by the preceding section, to be certified to the auditor, sball be sealed up by the clerk of the court in an envelope, addressed to the auditor, and delivered to the sherift or collector by whom the lists were presented. The auditor shall credit the sheriff or collector with the amount of taxes mentioned in said copies, if the same be presented at his office before the first day of September in the year next succeeding that for which said taxes were assessed.

23. A copy of the third list mentioned in the eighteenth section of this chapter, when returned to the auditor, may be placed by him in the hands of the sheriff or collector of any county for collection, to be accounted for as other taxes, within one year thereafter; or, if the auditor see fit, he may place a copy of such list in the hands of a constable for collection, who, in such cases, shall have authority to collect, by distress or otherwise, the taxes mentioned in such copy, in like manner as the sheriff is authorized to collect taxes, and shall account therefor in the same manner; and he and his sureties shall be subject to all such remedies as are given to the state in like case against sherifts. The compensation of the officer, in whose hands the said copy is so placed for collection, shall not exceed twenty per cent. of the amount collected and paid into the treasury by him.

24. Any officer who shall return in any such list real estate, persons, or property as delinquent for the non-payment of taxes, when such taxes shall have been actually received by him, or where part of such taxes bave been paid, without giving the proper credits, shall forfeit, if the return was by design, ten times the amount of the taxes so actually received, and if the return was by mistake, twice the amount. And any such officer who shall return in such list real estate, persons, or property as delinquent, when he had either found, or might have found with reasonable diligence, sufficient property within his county liable to distress for the taxes for which such real estate, persons or property are returned delinquent, shall forfeit to the party injured á sum equal to five times the amount of said taxes. WHEN SHERIFF TO PAY INTO THE TREASURY; PROCEEDINGS IN

CASE OF FAILURE TO PAY.

25. The taxes collected under this chapter shall be paid into the treasury as follows: One half of such taxes shall be paid on or before the twentietb day of January in the year next after the said taxes shall have been assessed ; one fourth on or before the first day of May, and the remaining on or before the first day of August in such year, save only as follows: A sheriff or collector who may not have qualified, or who may not have received the land and property books before the first day of October, or who shall be prevented by legal process from collecting said taxes, shall be allowed six months from his qualification, or the delivery of said books to such sheriff or collector, or from the removal of such legal restraint, to pay the said first installment into the treasury; eight months for the second, and ten months for the third installment of the taxes with which he is chargeable.

26. If any sheriff or collector fail to pay, as required by the last section, the auditor may proceed against him for the collection of the amount due, as provided in the thirty-fifth chapter of this code.

27. Every sheriff or collector who fails to pay, as required by the said twenty-fifth section, shall be charged with interest on the amount in arrears from the time it ought to have been paid into the freasury, at the rate of twelve per cent. per annum.

SHERIFF'S COMPENSATION. 28. Every sheriff or collector shall be allowed a commission upon the amount of state taxes with which he is chargeable, if he pay the same into the treasury within the time required by law, as follows: Upon any sum not exceeding ten thousand dollars, seven and a half per cent.; upon any sum exceeding ten thousand and not exceeding twenty thousand dollars, five per cent.; upon any sum exceeding twenty thousand and not exceeding thirty thousand dollars, four per cent.; and upon all sums exceeding thirty thousand dollars, three per cent. Upon all taxes so chargeable and not paid into the treasury within the time required by law, he shall only be allowed a commission of two and a half per cent. But no commission shall be allowed upon the taxes returned delinquent, except when such real estate is sold for nonpayment of such taxes. If the sheriff or collector pay any taxes into the treasury before he has collected the same, he shall nevertheless have the same remedy for the collection thereof by distress or otherwise, as if the same had not been paid to the State, except that he shall not have a lien on the real estate on which said taxes were assessed therefor.

CHAPTER XXXI.

(Acts 1882, p. 387.) SALE OF REAL ESTATE FOR TAXES; FORFEITURE FOR NON-PAYMENT AND NONASSESSMENT OF TAXES ; TRANSFER OF TITLE VESTED IN THE STATE,

REDEMPTION THEREOF; DEED TO PURCHASER.

LIEN FOR TAXES; RECORD OF DELINQUENT LAND; HOW TAXES THEREON MAY

BE PAID

1. There shall be a lien on all real estate for the taxes assessed thereon from the day fixed by law for the commencement of the assessment of such taxes in each year, and the interest upon such taxes at the rate of six per cent. per annum from the first day fixed by law for the payment of such taxes into the treasury until payment.

2. The auditor, under the direction of the governor, and at the expense of the State, shall adopt proper measures to obtain accurate and authentic returns (where he is not already in possession of such returns, of all real estate in this State which, since the tenth day of March, one thousand eight hundred and thirty-two, has been returned delinquent for non-payment of taxes to the state of Virginia or this state; except real estate which before the twentieth day of June, one thousand eight hundred and sixty-three was returned delinquent for the non-payment of taxes, to the State of Virginia, where the taxes, exclusive of interest or damages do not exceed twenty dollars.

3. Of the real estate mentioned in the preceding section, except as therein excepted, and of all real estate hereafter returned delinquent for non-payment of taxes, a record shall be kept by the auditor in his office. And until a sale thereof as hereinafter directed, any person having a right to redeem the same may pay into the treasury the taxes on any such real estate as hereinafter provided.

OF THE PROCEEDINGS FOR THE SALE OF DELINQUENT LAND.

any tax for

4. On or before the first day of November, in the year one thousand eight hundred and eighty-three, and in every second year thereafter, the auditor shall cause to be delivered to the sheriff or collector of the taxes for every county two lists of the real estate therein, which at the time said lists are made out, shall have been returned delinquent for the non-payment of the taxes thereon for any previous year and not previously sold therefor, and on which the taxes and interest, or any part thereof, shall remain then unpaid and not released or otherwise discharged, with a statement of the several amounts due for state and state school taxes; county taxes for all purposes; school district and independent school district taxes; Other district taxes for all purposes, and municipal corporation taxes for all purposes, on each tract or lot for each year, with interest on each amount from the twentieth day of January in the year succeeding that in which such taxes were levied, until the first day of November in the year such lists are delivered as aforesaid to the sheriff or collector, at the rate of twelve per centum per annum added thereto. But if the real estate has been sold for the non-payment of taxes, the same shall not be charged with, or again sold on account of

any year previous to that for the taxes of which the sale was made; except, that if for any cause a previous sale of real estate purchased by or in behalf of the state, has been or shall be set aside by any court, and the taxes for which it was or shall be sold, have not been paid, the auditor shall inciude in such lists all such real estate, and the same shall be sold for the taxes and interest due thereon for the years for which it was previously sold, in like manner and with like effect as the other real estate mentioned in said lists.

5. Wben by the formation of a new county or the change of the boundary between two counties, any tract or lot returned delinquent for non-payment of taxes in one county shall, after such return, be included in another, the clerk of the county court of the county in which such land was included, shall certify the same to the auditor before the first day of June, in the year one thousand eight hundred and eighty-three, and before the same day in every second year thereafter, in order that the same may be entered in the list to be delivered pursuant to the preceding section, to the sheriff or collector of the county in which the said tract or lot is situated.

6. (Acts 1883, p. 85.) Within ten days after receiving such lists the sheriff or collector shall make out and cause to be published, once in each week for four successive weeks, in some newspaper

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