Auditor to ascertain all real estate

quent for the non-payment of taxes since

etc.

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 returned delin. 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 thouMarch 10, 1832, sand eight hundred and thirty-two, has been returned delinquent for nou-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.

Exception.

Record thereof auditor's office.

to be kept in

May be

redeemed before sale.

the sale of delinquent

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.

4. On or before the first day of November, in the year Proceedings for 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 ered to sheriffs. time said lists are made out, shall have been returned de

lands

Lists to be made out and deliv

What lists to specify.

linquent 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 muncipal 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 Rate of interest collector, at the rate of twelve per centum per annum to be charged. added thereto. But if the real estate has been sold for Lands sold for the non-payment of taxes, the same shall not be charged be again sold for With, or again sold on account of any tax for any year previous to that for the taxes of which the sale was made;

taxes shall not

taxes due for a

previous year. except, that if for any cause a previous sale of real estate purchased by or in behalf of the state, has been or shall

Exception.

be set aside by any court, and the taxes for which it was or shall be sold, have not been paid, the auditor shall include 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.

the formation of

clerk of the

5. When by the formation of a new county or the when lands are change of the boundary between two counties, any tract transferred by or lot returned delinquent for non-payment of taxes in a new county. one county shall, after such return, be included in another, the clerk of the county court of the county, in which such Duty of the land was included, shall certify the same to the auditor be- county court in fore the first day of June, in the year one thousand eight relation thereto. 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.

quent lands to

list.

6. Within ten days after receiving such lists, the List of delinsberiff or collector shall cause such list to be pub- be publisned lished at least once in each week for four successive weeks prior to sale. in some newspaper printed in the county, prior to the day Notice to be of sale, with a notice appended thereto, that the real es appended to tate mentioned in such list, or so much thereof as shall be sufficient to satisfy the taxes, with the interest on the same, and a commission of five per cent. on the whole amount to the sheriff or collector, will be sold at when lands to public auction, between the hours of ten in the morning be sold. and four in the afternoon on the first day of the next November or December term of the circuit or county court of the said county, whichever may be held first after the posting of said list and the publication of said notice as herein required, or if no term of either court be held in said county in November or December, then on the second Monday in December next thereafter, unless the said taxes, interest and commissions are sooner paid to the sheriff or collector, or into the treasury of the state. He shall also as soon as such list is published the first time in a news. List to be paper as herein required, post one of the copies thereof re- house. posted at court ceived from the auditor on the front door of the court house with a like notice appended thereto. If the lists When sale to be herein named be not received by the sheriff in time to pub- certain causes. lish such notice and make such sale in the month of November or December, as herein provided for, said sale shall be commenced on the first day of a circuit or county court for such county, whichever may be held first in the suc ceeding year next after the publication of such notice of sale, which notice shall state the time and place of sale in such succeeding year. For each tract of land with the for name of the owner, and the other particulars in relation sale in newsthereto, which are stated in said lists delivered by the au-paper. ditor to the sheriff, which is correctly printed in such news

postponed for

Fee publish

To be fixed by
To be charged

county court.

against each tract. When tract purchased by state, feelo be

paid by auditor Tracts not cor

rectly printed

paper, the proprietor of such paper shall receive not exceeding the sum of one dollar to be fixed by the county court and added to the sum for which such tract is sold, and the same shall be paid from the proceeds thereof by the sheriff or collector making the sale, except that when any tract sold at such sale is purchased by the state, the sum due for such publication shall be paid out of the treasury of the state upon the certificate of the auditor of the amount so due. But if any one or more of the tracts or lots of land are, in any respect, not printed in such newspaper as the same is stated and set out in the list furnished by the sheriff for publication no compensation shall be paid for the publication of such tract, and no sale of any such real estate as is sold by such sheriff, as aforesaid, or deed therefor Mistake in pub- to the purchaser thereof, shall be, in any way or manner afing not to affect fected by reason of any mistake in the publication or posting validity of sale. of such list or notice, or of the notice mentioned in sec

not to be paid

for.

published in

to accept compensation, sherid to post notice.

such case.

tion forty-nine of this chapter, in any newspaper in which the same is published, or by the sheriff or collector posting the same, as to the name of the owner, the quantity or location thereof, the amount for which it is to be sold, the year or years for which it is delinquent, or otherwise. If no newspaper If there be no newspaper published in the county, or if no county, or pub- newspaper therein will publish said list and notice for the lisher unwilling compensation herein provided, then the sheriff shall set up one of the lists so received by him as aforesaid at the front door of the court house of his county, with the How posted in notice of sale therein provided for attached thereto, at least four weeks before the time stated in such notice, at which such sale will commence, and shall post a written or printed copy of such notice (but not of such delinquent list), at some public place in each magisterial dis. trict of his county, at least twenty days before said sale. In such case the notice shall state that the delinquent list has been posted at the door of the court bouse of the county. Such taxes, interest, costs of publication and Taxes, interest, commissions may be paid to the sheriff or collector at any time before such sale, and be shall make a list of the real estate within the county, the taxes on which were paid to him as aforesaid, and return the same to the auditor. After such sale as in the succeeding section is Taxes, interest, mentioned, if any such real estate be not sold as therein to be paid when required, it shall be presumed that such taxes, interest real estate not and commissions were paid, in the absence of proof to the

costs. etc., may be paid to sherid before sale.

etc.. presumed

sold.

If taxes, inter est, etc, he not

paid, sheriff to make sale.

contrary.

7. If the said taxes, interest, costs of publication and commissions be not previously paid, the sheriff or collector shall proceed to make said sale, and if the same be not completed on the day named in the notice thereof, it shall be continued from day to day (Sundays excepted), between the hours aforesaid until it shall be completed.

When it shall appear to any sheriff or collector that any When sheriff to real estate inserted in the lists delivered to him as afore. suspend sale. said, ought not to be sold for the amount stated therein, he shall suspend the sale thereof and report his reasons therefor to the auditor, who shall thereupon make such order in relation thereto as may be just. If the real estate, the sale of which is suspended as aforesaid, ought to be sold for the same or a greater or less amount, it shall be inserted in the next list delivered to the sheriff, charged with the proper amount of taxes, interest and commissions due thereon, and sold therefor in like manner as the other real estate contained in said list.

How proceeds

8. The sale shall be of each tract of land, or city, vil- What to be sold. lage or town lot, or of such separate quantities or parts of of sale disposed such tract, or of such undivided interest in such lot as of. shall be sufficient to satisfy the whole of the taxes, interest and commissions mentioned in the fourth section of this chapter, remaining unpaid, and the proceeds of such sales shall be accounted for and disposed of as follows: That portion thereof which was assessed for state and state school purposes, or for any other state purpose, with the interest thereon, shall be paid into the state treasury within sixty days after said sales are closed, and added to the irreducible school fund; and that portion thereof assessed for county, school district, independent school district, and other district purposes, shall be accounted for and paid over by the sheriff or collector as other county, school district, independent school district and other district taxes are accounted for and paid by him; and the part thereof assessed for municipal purposes shall be accounted for and paid over to such officer or person as the council of the city, village or town to which they belong shall di

rect.

officer making

purchaser of

9. No sheriff, deputy sheriff, collector or other officer, Sheriff or other who shall return any real estate delinquent for the non- return or sale, payment of the taxes thereon, or who shall receive a list not to become thereof under the provisions of the fourth section of this real estate sold. chapter, or who shall sell by himself, his deputy or agent, or who shall be the deputy of any officer making such sale, shall directly or indirectly purchase any real estate so sold, or be in any way directly or indirectly interested with any other person in such purchase. Every person violating this section shall forfeit one hundred dollars for Penalty. each offense, and the sale shall be absolutely void, and the title to the real estate sold shall remain in the person in whose name the same was sold.

Receipt for Purchase Money-Return of Sales.

10. The sheriff or collector on receiving from any pur- sheriff to give chaser the amount of purchase money shall grant to him honey. a receipt for the same to the following effect:

chase money.

Form of receipt. On this day of

"Memorandum of real estate sold in the county of day of eighteeneighteen, for the nonpayment of taxes charged thereon, in the said county, for the year (or years) eighteen.

Received of

the above sum of, it being the

whole amount paid by him for the purchase money of the real estate mentioned in this memorandum, including costs of publication and the fee for this receipt.

A- B——, Sheriff (or Collector.)”

11. For the receipt provided for in the next preceding Fee for receipt. section the sheriff or collector shall be entitled to a fee of twenty-five cents, to be paid by the purchaser.

List of sales to

be returned by

sheriff, etc.

List of Sales to be Returned by Sheriff, etc.

12. The sheriff or collector who made the sale, shall forthwith make out a list of sales so made, with a caption thereto in form or effect as follows:

"List of real estate sold in the county of Form of return. month (or months, as the case may be,) of

-

-- in the - eighteen

for the non-payment of the taxes charged thereon, in the said county, for the year (or years, as the case may be), eighteen---" Underneath shall be the several columns mentioned in the tenth section of this chapter, with a liko caption to each column.