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Sec. 96. Persons paying taxes on lands advertised for sale for the taxes due thereon, previous to the sale, shall be required to pay the costs of advertising, and all other costs which may have accrued up to the time of such payment.
Sec. 97. If any purchaser of lands sold for taxes, shall suffer the same to be again sold for taxes before the expiration of two years from the date of his or her purchase, such purchaser shall not be entitled to a deed for the land, until the expiration of two years from the date of the second sale ; during which time the land shall be subject to redemption upon the terms and conditions prescribed in this chapter, except the person redeeming, shall only be required to pay for the use of such purchaser, the amount paid for the land, and double the amount paid by the second purchaser.
Sec. 98. No sheriff or deputy sheriff shall be eligible to the office of county treasurer, nor shall any county treasurer hold the office of sheriff or collector.
Sec. 99. If any collector, by himself or deputy, shall fail to attend any sale of jands advertised according to the provisions of this chapter, and make sale thereof as required by law, he shall be liable to pay into the State and county treasury, the amount of taxes and costs due upon the lands and lots so advertised, in the same manner as if they had been sold.
Sec. 100. If any collector or clerk shall fail to pay into the State treasury the amount of taxes or revenue due the State at the times and in the manner herein required, he shall be liable to pay ten per cent. per month upon the amount which he shall fail to pay as aforesaid, and for a failure to pay to the county, he shall be subject to the same penalty.
Sec. 101. If any collector shall fail to pay to his county the revenue due the same at the time and in the manner required by law, it shall be the duty of the county treasurer, to deliver or cause to be delivered to such collector and his securities, a notice in writing, informing them that at the next term of the circuit court of the county, a motion will be made for judgment against such collector for all sums due from him to the county at the time of making such motion, together with the damages allowed by law for default in not paying the same into the county treasury; and the circuit court of the several counties are hereby vested with jurisdiction to hear and determine all such motions, and to inquire into the amounts due from collectors, and give judgment for the same, together with the damages allowed by law; the said courts may compel the production of all books, papers, with vouchers in the possession of the collector, and pertaining to his office, to be used as evidence, if it shall appear to the court that any such books, papers or vouchers are, or may be, material evidence in the cause. The notice required by this section shall be served by any constable of the county, or coroner, at least five days before the motion is to be made.
Sec. 102. Upon the failure of any collector or clerk to pay money into the State treasury as required by law, it shall be the duty of the auditor to proceed against such collector hy motion in the supreme court; a written notice of which shall be served on the collector and his securities at least twenty days before the motion is to be made; such notice shall state that a motion will be made for judgment against the collector for the amount due from him to the State at the time such motion is heard, and all damages allowed by law for default in the payment of the same, which notice may be served by any sheriff or coroner in the State, or by any person employed by the auditor for that purpose. The supreme court is hereby
vested with full power and jurisdiction to hear and determine all such motions, and to give judgments and award executions.
Sec. 103. If any collector shall receive the taxes upon any land or real estate, and shall knowingly include the same land or real estate in the list of lands returned by him on which taxes have not been collected, and the said lands shall be sold for the taxes thereon, he shall be deemed guilty of a misdemeanor, and on indictment and conviction thereof, shall be removed from office, and shall, moreover, be liable to the party injured for all damages.
Sec. 104. Any treasurer who shall fail to perform the duties required of him as assessor, (except in cases of sickness, when he may appoint a deputy for whose conduct he shall be responsible) shall forfeit and pay three hundred dollars to the use of the county, to be recovered by action of debt in the name of such county, and shall, moreover, be liable to pay to the county and State, all damages sustained by either county or State by reason of such failure, to be recovered by action on the case before any court having jurisdiction thereof; and if any assessor shall die or resign, the county commissioners' court shall appoint one, who shall perform the duties of assessor until an assessor is elected according to law.
Sec. 105. No collector shall, either directly or indirectly, be permitted to take, buy, shave or receive, by himself or agent, any auditor's warrant or warrants, at less than the full sum due thereon to the holder of such warrant or warrants.
Sec. 106. Any collector, who shall violate the provisions of the foregoing section, shall be liable to pay double the amount made by purchasing or shaving said warrants at less than their face, in an action of debt, before any court of the proper county; one-half the amount so recovered, shall go to the person complaining, and the other half shall be paid into the State treasury, and his office shall be vacated.
Sec. 107. Hereafter, the interest on the school fund belonging to the several counties of this State, shall not be required to be paid into the State treasury ; but the auditor shall, as now required by law, ascertain the amount payable to each county, and certify the same to the collector, who shall thereupon pay over to the school commissioner of his county, such amount, and take his receipt therefor; and on settlement with the auditor, the said collector shall be credited with the amount specified in said receipt, in the same manner as if it had been paid into the treasury,
Sec. 108. The following fees and compensation shall be hereafter allowed to the following officers and persons herein named, for services rendered under the provisions of this chapter: To each assessor, a sum not exceeding one dollar and a half per day for every day necessarily employed in the performance of his duty as such assessor, to be verified to the county commissioners' court; one-half to be paid out of the Statė treasury, and the other half out of the county treasury: to each collector, for collecting and paying over taxes, tive per cent. on the first thousand dollars, and three per cent. on all additional sums paid over that amount ; the same to be paid by the State and county, in proportion to the amount paid over to each. The collectors of the several counties shall hereafter be allowed two dollars for every forty miles necessary travel in going to, and returning from the seat of government, for the purpose
of paying over the State revenue, which sum shall be paid out of the State treasury: to each clerk of the county commissioners' court, for making transcript of lands listed for taxation, and of delinquent lands and town lots, sold to the State for taxes and unredeemed, and for transmitting the list of lands sold for taxes, and. the list of lands unredeemed from sale to the State, to the auditor of public accounts, one cent for each lot or tract included in each list; one-half of the same to be paid by the State, and the other half by the county: for assisting the collector in selling
lands for taxes, ten cents for each lot, tract or parcel of land sold, for which a certificate is given, to be charged and collected as other costs : Provided, That no certificates shall be issued for lands or lots forfeited to the State. For adding to the transcript for assessors, the auditor's list of lands which may have become taxable during the preceding year, one cent for each lot or parcel of land so added, to be paid out of the county treasury. To collectors, for each tract of land or town lot sold for taxes, five cents, to be collected, as costs, but no costs shall be paid to collectors on lands sold to the State, until the same are redeemed. For each collector's deed, twenty-five cents, and when more than one tract or lot is included therein, five cents for each additional tract or lot, to be paid to the collector by the person receiving such deed. To each printer, for publishing advertisement of the sale of lands for taxes, four cents for each lot or parcel of land advertised, to be paid out of the State treasury, and afterwards taxed and collected as costs : Provided, No fees shall be paid on the delinquent list until collected by the State.
Sec. 109. The following acts are hereby repealed, viz: “An act concerning the public revenue,” approved, February twenty-sixth, one thousand eight hundred and thirty nine. An act supplementary thereto, approved, March first, one thousand eight hundred and thirty-nine; and “An act to amend an act entitled an act concerning the public revenue, approved, February 26, 1839, and “An act supplemental to said act," approved, March 1, 1839: approved, March sixth, one thousand eight hundred and forty-three.
Sec. 110. Taxes already levied, shall be collected under the provisions of the acts hereby repealed, liabilities existing or hereafter to exist on the part of sheriffs, collectors, clerks or other persons, under the provisions of said acts, shall be enforced in accordance with said provisions; and also, the rights acquired by individuals under any of the aforesaid laws.
Sec. 111. In all cases of erroneous sales of any tract or tracts of land for taxes, in any of the counties of this State, it shall be the duty of the clerk of the county commissioners' court, under the direction of said court, to correct said error or errors upon the books in his office, and to grant a certificate under the seal of said court, certifying that such tract of land was erroneously sold, which certificate being presented to the auditor of public accounts, it shall be the duty of the auditor to credit the collector of said county with the amount of said erroneous sale. The provisions of this chapter shall apply to all erroneous sales heretofore made in any of the counties of this State.
Sec. 112. The clerk of the circuit court in each of the counties of this State, shall have, for each tract of land against which judgment is prayed for delinquent taxes, the sum of three cents, and the clerk of the county commissioners' court, for making out abstracts and delivering the same to the clerk of the circuit court, the sum of two cents a tract: Provided also, That the clerk of the county commissioners' court shall be allowed one cent a tract for all other abstracts made out under the provisions of this chapter, one-half to be paid by the State and one-half by the county.
Sec. 113. So much of any act or acts, as makes the deed of the collector or sheriff, for lands sold for taxes, conclusive evidence that the land was advertised for the time and in the manner required by law, or of any other fact or proceeding, shall be and the same is hereby repealed, and said deed shall only be prima facie evidence of such fact.
APPROVED: March 3, 1845. (AMENDED -See Appendix, Acts Nos. 25, 26, 27 and 28.)
utes, to be published in one volunie.
the revised statutes, and now repealed. 4. General repealing clause, with its limitations,
&c. 5. Laws of present session not made part of the
revised statutes, to be bound therewith. 6. Previous acts when necessary, to be also pub
lished. 7. Ten thousand copies to be published. 8. Declaration of independence, &c., to be pub
lished. 9. Order and arrangement of publication: 10. Superintendant of publication, appointed. 11. Paper, type, size of volume, binding and let
tering. 12. Paper, how to be procured and paid for. 13. Errors, &c., may be corrected in publication. 14. Chapters, secretary of State to copy; also, laws,
&c. 15. Superintendant to furnish copy for printer. 16. Printer to deliver sheets, printed and pressed,
to binder; within what time. 17. Binder to bind and deliver work to secretary of
State, within what time. 18. Penalty for failure on part of printer and binder. 19. Revised statutes, how to be authenticated. 20. Printer and binder, how paid. 21. Revised statutes, how to be distributed. 22. Law of present session to prevail, is conflicting
with revised statutes.
how to be taken and construed. 28. Words importing the masculine gender, shall be
deemed to include the feminine. 29. Signification of the word “person” or “per
sons" defined and enlarged. 30. “ Heretofore” and “hereafter,” how to be
understood. 31. “ Insane person,” &c., what included under
style of. 32, 6 Month” and “year,” legal construction of. 33. “Oath” to include an affirmation, &c. 34. “ States” to include the Territories, and the
District of Columbia. 35. The term “laws now in force," defined. 36. Rules of construction herein prescribed to pre
rail, unless, &c. 37. Revised statutes, when to go into effect. 38. No civil rights impaired by the repeal of acts
herein enumerated. 39. Crimes, not hereby affected, save in mitigation
of punishment. 40. No suit or prosecution pending, to be affected or
abated by such repeal. 41. Laws for the limitation of actions, &c., not af
fected. 42. School and revenue laws to be incorporated as
chapters in the revised statutes.
Section 1. The several chapters passed at the present session of the General Assembly, entitled as follows, to-wit:
Abatement; Account; Advertisements; Aliens; Amendments and Jeofails; Apprentices; Arbitrations and Awards; Attachments before Justices; Attachments in circuit court; Attachments of Boats and Vessels ; Attorneys and Counsellors at Law; Attorney General and Circuit Attorneys; Auditor and Treasurer; Bail; Bank notes; Bastardy; Births and Deaths; Castor Beans; Census; Chattel mortgages ; Chancery; Charitable uses ; Congress ; Conveyances; Corporations ; Costs; Counties and county commissioners' courts ; County treasuries and county funds; Courts ; Criminal Jurisprudence ; Cumberland road; Detinue; Divorces; Dower; Drovers; Ejectment; Elections; Escheats ; Estrays; Evidence and Depositions; Fees and Salaries; Ferries and Toll Bridges; Forcible entry and Detainer; Frauds and Perjuries; Fugitives from Justice; Gaming ; Guardian and Ward ; Habeas Corpus; Horses; Idiots and Lunatics; Inclosures and Fences; Insolvent Debtors; Inspections; Interest; Jails and Jailers; Joint Rights and Obligations ; Judgments and Executions ; Jurors; Justices of the Peace and Constables ; Landlord and Tenant ; Lands; Laws; Library State ; Licenses ; Liens; Limitations ;
Mandamus ; Marks and Brands; Marriages ; Militia ; Mills and Millers ; Ne Exeat and Injunctions; Negotiable Instruments ; Negroes, Mulattoes, &c.; Notaries Public; Oaths and Affirmations; Officers; Official Bonds; Partitions ; Paupers; Penitentiary ; Petitions ; Practice; Printing and Binding ; Probate Court; Quo Warranto; Records and Recorders; Replevin; Revenue; Revised Statutes ; Right of Property ; Right of Way ; Roads ; Saltpetre caves; Seat of Government; Secretary of State ; Securities ; Schools and School lands; Sheriffs and Coroners ; Shows and Jugglers; Slander; Steam Boats; Surveyors; Trespass ; Venue ; Warehouses; Warrants of towns and cities; Weights and Measures; Wills; Wolves; shall be published in one volume, to be denominated “THE REVISED STATUTES.”
Sec. 2. The following acts and parts of acts are hereby repealed, subject however to the restrictions, limitations and provisions of this chapter contained, that
is to say :
An act relative to pleas in atatement, and the abatement of suits by the death of parties-approved, December, 30, 1826.
An act to regulate actions of account-approved, January 11, 1827.
An act concerning the publication of advertisements-approved, December 28, 1836.
An act concerning amendments and jeofails—approved, January 11, 1827.
An act to apportion the representation of the several counties in this State approved, January 14, 1836.
An act regulating arbitrators and referees-approved, January 6, 1827.
An act to amend an act entitled "An act regulating arbitrators and referees”approved, March 1, 1833.
An act concerning attachments—approved, February 12, 1833.
An act to authorize the seizure of boats and other vessels by attachment in certain cases—approved, February 13, 1833.
An act to regulate proceedings by attachment before justices of the peace-approved, February 27, 1837.
An act relating to the attorney general and state's attorneys-approved, February 17, 1827.
An act to amend an act relative to the duties of the office of attorney general of this State—approved, February 5, 1833.
An act to amend an act entitled “An act relating to the attorney general and state's attorneys-became a law, February 7, 1835.
An act concerning attorneys and counsellors at law-approved, March 1, 1833.
An act to consolidate the acts relative to the auditor and treasurer and election of attorney general-approved, March 2, 1833.
An act in relation to bank collectors-approved, February 7, 1835.
An act to provide for the taking of the census or enumeration of the inhabitants of the State—approved, January 13, 1829.
An act prescribing the mode of proceeding in chancery-approved, February 13, 1833.
An act to provide for issuing writs of ne exeat and habeas corpus, and for other purposes-approved, February 11, 1835.