Collector prohibited from purchasing lands sold for taxes, etc. Collectors to make pay- ty days after the day of sale. Compensa tion for collection and travel. not sell upon being offered for sale, for want of bidders, and the tax on the same not being paid, it shall be the duty of the collector to deliver to the auditor a transcript of such land,, not sold as aforesaid, within thirty days after such sale, under the penalty of fifty dollars, to be recovered at the suit of the auditor, in any court having jurisdiction thereof, within this state, for the use of the state; and no collector shall directly or indirectly purchase, nor be in any wise concerned in the purchase of any lands sold for the payment of taxes. Sec. 12. And be it further enacted, That it shall be the duty of every collector, within thirty days after the day of sale of lands for the payment of taxes, as directed by this act, to pay into the state treasury the full amount of all taxes that he may be charged with, after deducting the amount of the taxes and the penalty due on land not sold for want of bidders, and five per cent. as his commission, on the amount of all taxes, and on the twenty-five per cent. penalty by him collected, and six cents per mile for going to and returning from the office of the state treasurer, reckoning from the court house in his county, by the nearest road, of which payment the treasurer shall pass his receipt, whereupon the collector shall proceed neglect. as before directed; and if any collector shall fail Penalty for or neglect to settle with the auditor within the thirty days last aforesaid, and shall be indebted to the treasury, the auditor is required to proceed with such delinquent collector in the same manner as directed by the tenth section of this act; and the clerk of the court of common pleas and other officers, are hereby required to conduct themselves accordingly. How land taxes shall sold for be surveyed. Sec. 13. And be it further enacted, That the surveyor of the county, upon the receipt of the collector's certificate, shall, by himself or his deputy, proceed to survey the quantity of land agreeable to the said certificate, and charge the expense of making such survey and plat to the purchaser, or his assigns; and upon the plat and certificate of survey being presented to the collector, it shall be his duty to convey the How to be same to the purchaser or his assigns, by deed, in due form of law executed; which conveyance shall vest in the purchaser or his assigns, all the right, title and interest of the late proprietor, and in consideration of law shall also vest the possession of the land so deeded, in the purchaser or his assigns; but any collector may convey any lot or tract of land sold for taxes, 12-Vol. 2 conveyed. Proviso. whole tract is sold, demption allowed in certain cases. without having the same surveyed, when the whole lot is sold: Provided, That nothing herein contained shall extend to bar the right or equity of re- equity of redemption, which any infant person, non compos mentis, or in captivity, may have in the land so sold: Provided, the taxes and charges thereon, with interest, and an equitable compensation for improvements thereon made, taking into view the rent that might arise therefrom, be tendered within one year after such disability be removed. Duty of collectors in the sale of lands. Penalty. Sec. 14. And be it further enacted, That it shall be the duty of the collectors of the several counties, when they make sale of any land for the payment of taxes, to make a fair record of the purchaser's name, the quantity sold, with a description thereof, the name of the person the tax stood charged, with the amount of the tax and costs, and the day and year of the sale, and the year for which the tax was levied; which record he shall subscribe and lodge in the office of the clerk of the court of common pleas, within fifteen days after any sale made, under the penalty of one hundred dollars, to be recovered by indictment, in any court of record in this state; and it shall be the duty of the clerk to receive and preserve such record, and to trans fer said land to the purchaser, for the purpose of taxation. Sec. 15. And be it further enacted, That no tract of land that is listed agreeable to this act, shall be again listed, but shall stand charged to the person for whom it was listed, unless the person so charged shall sell or dispose of the whole or any part of the land so listed, then if he or the person or persons purchasing or obtaining such land, shall have a transfer made with the clerk of the court of common pleas in the proper county, the clerks respectively are hereby authorized to list the land in the name of the person or persons to whom sold, and such person shall be chargeable with the tax of such land or lands thereafter: Provided, That no transfer shall take place, so as to exempt any person from paying the whole amount of taxes due upon all or any lands listed, after the tax bill shall have been made out for that year. persons fail in a list, or giving a false list. Sec. 16. And be it further enacted, That any Penalty on person failing to give in his or her list, agreeing to give ably to the provisions of this act, or giving in a false list, or who shall, in such list, class his or her lands as being of a quality inferior to their real quality, such person shall be subject to a tax equal to double the amount of the tax érs, their duty. duty. for that year, on lands of like quality, which tax shall be annexed to his or her list, by the comCommission- missioners of the county in which such lands are or ought to have been entered for taxation, or by the auditor, if the lands lie within the Virginia military tract, and a copy of the same Auditor, his forwarded by the auditor to the collector of the tax on the said Virginia military lands, or by the commissioners to the auditor and the collector of the proper county, as the case may require; which collectors respectively shall be charged on the auditor's books with the amount of such tax; and in all cases where satisfactory proof of the fact shall have been made by the listers of the town where the lands lie, to the commissioners, or by the commissioners of the county within which the lands lie, (provided they are situated within the Virginia military Continued. tract) to the auditor, one moiety of such tax shall be paid over to such listers or to such commissioners, whose receipt for the same, certified by the clerk of the commissioners of the county, shall entitle the collector, on settlement with the auditor, to a credit equal to the sum paid; and it shall be the duty of the auditor to transmit to the county commissioners, as soon as his tax bill shall have been made out, a transcript of all entries of lands within the said |
