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move any property by virtue of this act, the extra ex- how defraypences attending such process, shall be discharged by ed. the commonwealth, but in all executions upon judgments hereafter to be obtained such additional expen. ces shall be paid by the owner of the property, and taxed in the costs of the prosecution. XIV. And be it further enacted, That no person
: How long, & whatsoever shall be capable to serve or execute the of- .
W on what con. fice of under sheriff or deputy steriff for any longer ditions depu. time than two years, in any period of four years, unless ty sheriff'may he shall produce to the court of his county satisfactory serve. proof of his having collected and accounted for the taxes assigned to him by lois former principal. Provided, That nothing herein contained shall be construed to prevent any under sheriff now in office from serving the time that his principal shall be in office.
XV. The clerks of the respective county and cor- Clerks, when poration courts within this coumonwealth shall on
lists.of fines. or before the first day of July transmit to the solicitor general a list of the several fines which may have been imposed by their respective courts since the first day of January in the year one thousand seven hundred and eighty two; and if no fine shall have been imposed by any of the courts within the said period, the clerk's shall so certify. Every clerk failing to perform the aforesaid duty shall forfeit and pay fifty pounds, to be recovered by the solicitor on motion in the general court, and applied to the use of the commonwealth, Provided, ten days previous notice be given in writing of every such motion,
act of assembly as authorises the
Certificates 1. WHEREAS it is just and expedient to repeal so
cole for militia ser much of every act of assembly as authorises the audio formed du.
ring the late tor of public accounts to issue certificates for militia
15 service performed during the late war; Be it therefore er to be igsu. ed.
enacted, That so much of all and every act of assem. bly, heretofore passed, as authorises the auditor of public accounts to issue certificates for militia service per. formed during the last war, shall be and the same is hereby repealed.
ner of selling lands for the pay.
(Passed the 7th of January, 1788.]
I. WHEREAS the manner of selling land, as here. Mode of sell. of ing lands for 10
tofore practised by the various sheriff's and collectors, payment of for the payment of the public taxes due thereon, has
in many instances, produced great oppression; for rescribed
medy whereof, in future, Be it enacted, That all sales of land for paymeni of taxes shall be on the premises, and any sale made thereof otherwise shall be void.
II. No sale shall be made of land for payınent of tases if other property sufficient belongmg to the pers son chargeable with the land tax can be found in the county.
lll. Before any sale shall take place of any land for payinent of taxes, notice thereof shall be given at least eighit weeks in llie gazette of the public printer, and shall be advertised at the court-house of the county where the land lies on the first day of two several couris previous to such sale, and proclamation shall also be made thereof at the door of the court-house, on the said days, between the hours of twelve and four.
IV. All sales of land so made shall be conducted by the high sheriff, where the sheriff has entered into bond for the collection of the taxes. And if any other person hath been or shall be appointed by the court to collect the taxes, the sales of land made to discharge
the taxes shall be conducted by the said collector and not by a deputy.
V. The said high sheriff or collector of taxes shall give to the commissioner of the land tax in his county at least thirty days notice previous to any sale of land as aforesaid, and the said commissioner shall attend the said sale for which he shall be allowed six shillings, lo be paid by the person chargeable with such land tax: And if the land so offered for sale will not yield a price in the opinion of the said commissioner, equal to one half of the value thereof, taking for his guide, in esti. mating the value, the price at which such land is charged by the act for equalizing the land tax, and having regard to the quality of the particular part of the land so offered for sale, then the said commissioner shall bid for and purchase the said land on account of the public, and shall give to the sheriff or collector a certificate thereof, expressing therein the amount of taxes for which such land hath been sold, which certificate being by the said sheriff or collector paid to the treasurer, he shall have credit for the same in part of the land tax; and the person who was chargeable originally with the said land tax, may discharge the same and be entitled to all the estate he held in such land in as full aad ample a manner as if the said sale had never been made: Provided payment be made of the said taxes, agreeable to the certificate of the commissioner, into the public treasury at any time within six months after such certificate shall be delivered to the treasurer together with twenty five per centum damages on the a. mount thereof; or if payment be made at any time, not less than six months nor more than two years thereafter, the same may be discharged by payment of doua ble the amount of the said certificate: But provided payment shall not be made thereof within two years from the time that such certificate shall be paid to ihe treasurer, then and in that case the governor shall appoint such person or persons, as may to him with advice of council seem proper, to sell the said land and convey the same to the purchaser thereof, and to pay the amount of the debt due to the public, with the damages and expences of sale in the first instance from the money arising from the sale thereof, and to pay the surplus, if any, to the person who may have been proprietor of the land at the time the commissioner of the taxes may become purchaser thereof on public account, or to the legal representative or representatives of such proprietor.
VI. All sales of land for taxes, where the sheriff or collector, or any deputy sheriff or collector, or any person in trust for them or either of them, or in partnership with thein or either of them, is the last bidder for such land, shall be considered as held in trust for the payment of the taxes for which such land is offered for sale, and may be redeeined by the proprietor thereof by payment of the taxes due thereon, and the charges of sale, with interest thereon at ihe rate of six per centum per annon, and ten per centum damages.
VII. Provided always that nothing herein contained shall be construed to authorise any commissioner to purchase any land on account of the public to a greater amount than the sum due to the public for the taxes thereof.
VIII. In all cases of landlord and tenant, wherein the tenant shall covenant for the payment of the taxes by law imposed upon the land by him tenanted, the property of every such tenant thereon being shall be in able to the payment thereof; and to ascertain the same, the clerks of the several county courts shall, annually, before the first day of April, certify to the commission. ers of the lax in his county an abstract of all deeds or leases for the tenancy of lands lying therein which shall have been recorded within twelve months last preceding, and the said commisssioners shall enter the same in their return of taxable property for the guidance of the sheriff or collector
IX. So much of every act or acts of assembly as comes within the purview of this act shall be, and the same is hereby repealed.
X. And be it further enacted, That where any deed or conveyance for land lying within the district of Kentucky, hath been, or shall be recorded in the general court of this commonwealth, and the legal tax thereon shall have been paid, and the same deed or conveyance shall be transmitted with a certificate thereof to be recorded also in the said district, such deed or conveyance shall be adınitted to record in any of the courts thereof, wherein the same ought by law to be recorded, without payment of any further tax thereon.
from the payment of county levies
(Passed the 21st of November, 1787.]
1. BE it enacted by the General Assembly, That the County courts of the several counties within this common- courts may wealth are hereby empowered and required, upon ap- exempt from plication, to exempt from payment of county levies and
meni oi county seves and levies & poor ppor rates, all such persons as from age or infirmities rates. are, or may hereafter be entitled to an exemption from the payment of public taxes; and that all those persons who have been exempted heretofore from the payment of public taxes, shall be and are hereby exempted from the payment of the said levies and poor rates.
ment of the expences accruing from
[Passed the 3d of January, 1788j 1. WHEREAS no certain adequate mode is fixed Criminal by law for the regular payment of the expences attend- char
county courts ing the examination and trial of criminals in the coun- how certified ty courts, and it is necessary that the same should be and paid. provided for and regularly paid by the public; Be it therefore enacted by the General Assembly, That the several county and corporation courts within this commonwealth, having jurisdiction in such examinations and trials, shall, annually in the month of September or October, cause to be certified to the auditor of pub