the said county of City or town tax deed. Tax deeds in &c. county court of the said county of this day of in the year of our Lord one thousand eight hundred and L. S. County Clerk. SEC. 18. The clerk of any city or incorporated town shall make the deed for all lands sold in said city or town for the nonpayment of city or town taxes, and not redeemed, substantially in the same form as provided in the foregoing section. SEC. 19. All tax deeds shall be issued in the name of the State, name of State, shall be signed by the county clerk, shall be witnessed by two witnesses and the seal of the county court attached thereto. The county clerk shall be entitled to receive one dollar for each deed issued, and ten cents each for every description of lands thus conveyed. Clerk's fee. Limitation. Infants. Sales under this act for back taxes. Assessor's commission. Collector's commission. SEC. 20. No suit or proceeding shall be commenced by a former owner or claimant, his heirs or assigns or his or their legal representatives, to set aside any deed made in pursuance of any sale of lands for taxes, or against the grantee in such deed, his heirs or assigns or legal representatives, to recover the possession of said lands, unless such suit or proceedings be commenced within one year after the recording of such deed in the county where the lands lie, except upon the grounds that the said lands were not subject to taxation or that the taxes were paid or tendered, together with the expenses chargeable thereon before sale, and the recording of such deed shall be deemed such assertion of title or such entry into possession by the grantee, his heirs or assigns, as to authorize such suit or proceedings against him or them as for an actual entry; Provided, That infants, persons. of unsound mind or under guardianship or imprisoned, may commence such suit or proceedings within one year after such disability shall cease. SEC. 21. That any lands upon which the taxes have not been paid remaining with the Tax Collector or Collector of Revenue, and not turned over to the County Treasurer of their respective counties, in conformity with an act entitled "An act for the Assessment and Collection of Revenue," approved June 24, A. D. 1869, shall be sold by the Tax Collector or Collectors of Revenue in conformity with the provisions of this act. SEC. 22. The Assessor shall be entitled to receive the following commissions upon the amount of taxes collected, to wit: on the first thousand dollars, ten per cent.; on the next thousand dollars, five per cent.; on the next two thousand dollars, threeper cent.; on the Lalance two per cent., which shall be allowed to him by the Comptroller and paid to him by the Treasurer as other Comptroller's warrants are paid. SEC. 23. The Collector shall be entitled to commissions uponthe amount of State taxes collected by him as follows: on the first thousand dollars of State taxes, ten per cent.; on the next SEC. 24. The State Treasurer shall pay out all moneys which he may receive from the different Collectors of Revenue of this State in the following manner: Disposition by urer of money First. Interest upon all seven per cent. bonds issued under an Collectors. act passed January 26, A. D. 1871, entitled "An act relating to the finances of this State." Second. To pay the interest or the coupons upon all the State bonds not hypothecated and issued heretofore, excepting therefrom bonds issued for railroad purposes. Third. In the payment of all Comptroller's warrants as they are presented issued for services rendered after the first day of January, A. D. 1872. terest and SEC. 25. Any year in which a tax levied to pay the interest Investment of upon the public debt and for sinking fund shall more than equal excess of inthe interest upon the public debt or bonds past due, the State Sinking Fund Treasurer shall invest such sinking fund in the purchase of bonds Tax. issued under the act passed January 26, A. D. 1871, entitled "An act relating to the finances of this State." All assessments Future assessmade and taxes levied after the passage of this act, shall be in ments. pursuance of the provisions of this act. Became a law February 29, 1872, without the approval of the Governor. CHAPTER 1888.-[No. 26.] AN Act to provide for the Collection of State and County Taxes for the year 1871. Whereas, under section three of An act to Equalize Taxation, Preamble, approved January 27, 1871, a joint committee of both branches of the Legislature of this State was appointed by the previous officers of the respective branches for the purpose of revising and determining the relative valuation of the real estate in the Ratification of mittee. several counties; And whereas, said joint committee have made report to the Legislature of its doings in the premises, and filed a copy of said report with the Comptroller, under date of February 2, 1871; And whereas, the Comptroller, in pursuance of section 4 of said act, did apportion upon the assessed valuation of the real estate and the personal property of the several counties, a tax sufficient to cover the appropriations made by the Legislature in the year 1871, for the then current year, and also to pay the interest upon the bonds of the State, and the amount required for sinking fund, and the school tax, as required by law, for that year; And whereas, the officers of the several counties did levy and apportion upon the taxable property in their respective counties, the amounts so appropriated by the Comptroller for the purpose of collection; And whereas, doubts have arisen in relation to the regularity and legality of the action of the Comptroller and other officers in the apportionment and levying of said taxes; Therefore, The people of the State of Florida, represented in Senate and report of com- Assembly, do enact as follows: SECTION 1. That the report of the joint committee of the two houses of the Legislature, bearing date February 2, 1871, a copy of which was filed with the Comptroller on or about that day, be, and the same is hereby, ratified and confirmed, and that the apportionment of the amounts to be levied and collected upon the real and personal property in the several counties by the Comptroller upon the basis of said report is hereby declared ratified and adopted, and that the acts of the several county officers in levying and carrying out the said amounts upon the tax rolls in pursuance of such apportion-ment are hereby confirmed, and the proper officers are authorized and required to proceed to collect and enforce the collection of the taxes thus levied, except as to so much thereof as may have been already paid or collected, and to pay over the taxes so collected, and to be collected, in the manner required by law in regard to State taxes. Of apportion ment of Comptroller. Of county officers. Collection of tax authorized. Determina tion of County Commission ers, &c., as to amount of tax of 1871, &c., ratified. SEC. 2. That the determination of the County Commissioners, or the clerk of any county, already made, of the amount of money necessary to be raised by tax for county purposes in the year 1871, and assessed and carried out upon the tax roll for that year, in pursuance of section 39 of "An act for the Assessment and Collection of Revenue," approved June 24, 1869, so far as re-lates to the manner and form, and the authority of said officers; to determine the amount thereof, be, and the same is hereby, rat-Certain objec- ified and confirmed, and no objection to the validity of such tax shall be allowed to prevail on the ground that the determination was not made by the proper officers, or that the form of proceed-ing was not according to the manner or form, or within the time Collection of prescribed by law, and the proper officers are hereby authorized taxes, &c. and required to proceed to collect and enforce the collection of tions not valid. such taxes, except as to so much thereof as may have been already paid or collected, and the collectors of revenue are required to pay over and account for all such taxes collected and to be collected, as provided by law, in regard to county taxes. SEC. 3. The time for the collection of the State and county taxes levied for the year 1871, not already paid or collected, is hereby extended to the expiration of sixty days from the day of the publication of this act in the official newspaper printed at Tallahassee, and the Secretary of State is required to cause this act to be published immediately, and to transmit a copy thereof to each county treasurer, collector of revenue, and State attorney within this State. Approved February 12, 1872. Time for col lection ex tended. CHAPTER 1889.-[No. 27.] AN ACT to Facilitate Cash Payment of the Current Expenses of the State Gov ernment, and the Funding of Recognized Comptroller's Warrants and Treasurer's Certificates. Whereas, In order to attain proper economy in the expendi- Preamble. tures of the State and reduce taxation, there is an imperative necessity for the speedy establishment of a cash system. And whereas, in pursuance of that object, provision has been made for funding the recognized Comptroller's Warrants and Treasurer's Certificates, issued previous to January 1, 1872, in a wellsecured bond at a fair rate of interest to the amount of three hundred and fifty thousand dollars; Therefore, warrants and until certain bonds taken up by fund The people of the State of Florida, represented in Senate and Treasurer not Assembly, do enact as follows: SECTION 1. That the Treasurer to cash certain of the State be, and hereby is, prohibited from paying out of the certificates State Treasury any United States currency or other money for the redemption of any Comptroller's warrants or Treasurer's certificates issued previous to the first day of January, A. D. ing, &c. 1872, until the total amount of three hundred and fifty thousand dollars of bonds of the State shall have been taken up by funding recognized Comptroller's warrants, or Treasurer's certificates, under the provisions of this act and the act of January 26, 1871, entitled "An act relating to the finances of this State;" Provided, however, that persons funding in said bonds shall be Proviso as to entitled to receive the bonds entire with all the coupons at- coupons. tached, upon the payment of accrued interest in the fundable warrants or certificates. SEC. 2. That until said total amount of bonds of the State is taken up, lawful Comptroller's warrants issued on and after January 1, 1872, may, at the option of the holder, be funded in Comptroller's warrants sub sequent to January 1, 1872, fundable. Petition. County Commissioners to order election. Election and returns. Canvass by County Commissioners. Court-house, jail, &c. Offices. Repeal. said bonds, under the same conditions and in like manner as Comptroller's warrants issued previous to that date. Approved February 15, 1872. CHAPTER 1890.-[No. 28.] AN ACT allowing the Voters of the Several Counties in this State to Locate their Respective County Sites. The people of the State of Florida, represented in Senate and Assembly, do enact as follows: SECTION 1. That from and after the passage of this act the registered voters of any county in this State, wishing to change the location of their county site, shall present to the board of county commissioners of such county a petition signed by one-third of the registered voters, as aforesaid, praying for a change of the location of such county site. SEC. 2. The county commissioners of any county in this State, upon receiving such petition as specified in the first section of this act, shall order an election at the several precincts in such county for the location of such county site, giving at least thirty days' notice thereof. SEC. 3. All elections held under the provisions of this act shall be conducted in the usual manner now prescribed by law for holding elections in this State, and the returns of such elections shall be made to the county commissioners, or to the clerk thereof, under seal. SEC. 4. The county commissioners, as aforesaid, shall, on the fifth day after such election ordered as aforesaid, publicly canvass the same, and the place receiving a majority of the number of registered voters shall be the county site of said county for ten years, and it shall be the duty of said commissioners to erect as soon as possible a court-house and jail, and provide suitable offices for all county officers as are required by law to keep their offices at the court-house, at the place so selected as the county site aforesaid. SEC. 5. All laws inconsistent with the provisions of this act be, and the same are hereby, repealed. Approved February 27, 1872. CHAPTER 1891.-[No. 29.] AN ACT to amend an act entitled "An act in Relation to Drugs and Medicines, Druggists or Apothecaries, in Incorporated Cities or Towns in this State," approved February 11, 1870. The people of the State of Florida, represented in Senate and Assembly, do enact as follows: SECTION 1. That an act entitled |