chargeable on account of such sales; but in case he shall fail to pay the same as so required, he shall only be allowed a commission of two and a half per cent on the same.

45. In case of a failure to pay, proceedings shall be had according to the thirty-fifth chapter of this code.

PENALTY ON CLERK FOR NEGLECT OF DUTY. 46. If a clerk of the county court fail to perform any duty required by this chapter, he shall for every such offense, forfeit fifty dollars. For services rendered by him under this chapter and not otherwise herein provided for, he shall be entitled to the same fees as for similar services in other cases.

CERTAIN GENERAL PROVISIONS. 47. If any sherift or collector shall, in his list of sales under this chapter, omit therefrom any tract or lot of land sold by him for the non-payment of the taxes thereon and purchased by the State, or by any person, or has or shall state therein the name of any purchaser of a tract or lot of land incorrectly, or has or shall state that any tract or lot of land sold by him was purchased by one person when in fact it was purchased by another, within six months after the sale, upon the petition of such sherift or collector, or of any person interested, to the county court of the county in which the sale was made, stating any such mistake, and upon satisfactory proof thereof the court shall make an order permitting such sheriff or collector to file with the clerk of said court an "amended list," in the form required by said section made out according to facts proven and stated in said petition, which list, together with the order of the court permitting it to be filed, shall be recorded by said clerk within ten days thereafter in the book mentioned in section fourteen of this chapter, and the original, together with a copy of said order, shall within ten days thereafter be transmitted by said clerk to the auditor. But the person named by mistake in such list as such purchaser, if found within the county, must have at least ten days' notice of the filing of such petition before it is acted on.

48. The purchaser of any tract or lot of land as is mentioned in the next preceding section, his heirs or assigns, may obtain a deed therefor in the same manner and within the same time as is provided in' sections seventeen and twenty-two inclusive of this chapter.

49. (Acts 1883, p. 85.) It shall be the duty of the sheriff or other officer making sales of lands by virtue of this chapter, within one month after such sale: are closed, to cause to be published in some newspaper in his cour‘y, (if one be printed therein,) a list of all the sales made by him as a foresaid, describing the tracts, as well as the quantity of the land sold, and to whom sold, once in each week for four successive weeks, which publication shall be made, in all respects, subject to the provisions of section six of this chapter, and · shall be in form or effect as follows:

“LANDS SOLD FOR TAXES. " List of real estate sold in the county of — , in the month (or months) of — -, 18—, for the non-payment of the taxes charged thereon for the year (or years) 18–, and purchased by individuals :


"The owner of any real estate above described and sold, his heirs or assigns, or any person having a right to charge such real estate for a debt, may redeem the same by paying to the purchaser, bis heirs or assigps, within one year from the sale thereof, the amount specified in the last column of the above table, and such additional taxes thereon as may have been paid by the purchaser, his heirs or assigns, with interest on said purchase money and taxes at the rate of twelve per centum per annum, from the time the same may have been so paid. "Given under my hand this — day of - —, 18—.

“A —


“Sheriff (or collector.”) The sheriff shall include in the costs of publication to be paid by the purchaser, the cost of such publication as fixed by law. If there be no newspaper published in the county, or if no newspaper therein will publish such notice for the compensation provided by law, it shall be the duty of the sheriff to post in the most public place, in each magisterial district in his county, a list of all sales by him so made, describing the tracts, as well as the number of acres sold, and to whom sold.

50. Any person owning or claiming any tract of land which has not been entered on the land books of the proper county, or if so entered, has for any cause thereafter been omitted therefrom, may have any part thereof entered on the books of the proper assessor and assessed with taxes thereon, and pay the same, as he might do as to the whole tract, specifying the part of the said land so entered and assessed, or on which the taxes are so paid by having the same surveyed and laid off and a plat and description thereof returned to and recorded by the clerk of the county court, as provided in sections thirty-seven and thirty-eight of this chapter. Any such assessment and payment as to such part of any land shall have the like effect as to the same as if it had applied to the whole tract. But such entry, assessment or payment shall not prevent a sale or forfeiture of such residue for the failure to cause the same to be entered on the land books and charged with taxes.

51. When real estate has been or shall be entered on the land books of the commissioner of the revenue or assessor of any county or district for any year, and thereon charged with taxes and does not appear in the list of lands and lots or real estate in such county delinquent for non-payment of taxes thereon for such year, upon proper evidence thereof, in the absence of rebutting evidence it shall be presumed that such tax was paid before the time when such list was required to be made.

52. If any sheriff or collector shull fail to make the returns of sales of delinquent lands required by this chapter, within the time herein required, he shall forfeit and pay not less than fifty nor more than five hundred dollars, to be recovered by a motion in the circuit court of his county, which forfeiture shall be for the benefit of the general school fund, and moreover he and his securities shall be liable, under his official bond, to any person aggrieved thereby, for all damages which such person shall suffer by reason of such failure.

DEEDS FOR LANDS HERETOFORE SOLD. 53. Deeds for real estate sold for the non-payment of the taxes thereon, before this chapter as amended takes effect, shall be made and real estate heretofore sold shall be redeemed under, and be governed in all respects, by the provisions of this chapter as amended.

ACTS REPEALED. 2. All acts and parts of acts coming within the purview of this act, and inconsistent therewith, are hereby repealed.



FOR WHAT A STATE LICENSE IS NECESSARY. 1. No person without a state license therefor shall keep a hotel or tavern, or furnish intoxicating drinks or refreshments at a public theatre, or sell, offer or expose for sale, spirituous liquors, wine,

or preparations known as “bitters,” or otherwise, which will produce intoxication, whether they be patented or not, shall be deemed spirituous liquors within the meaning of this section.

Nor shall any person without such license therefor, carry on the business of a druggist, or keep for public use or resort a bowling alley, billiard table, bagatelle table, or any table of like kind.

2. No person without a state license therefor shall exhibit any circus, menagerie, theatrical performance, or public show to which admission is obtained for money or other reward, or act as hawker or peddler, or act as auctioneer, or practice the business of stock or other broker by buying or selling for others stocks, securities or property for a commission or reward, or practice the business of a money broker or private banker by buying or selling uncurrent or depreciated money or funds, or exchanging one kind of money or funds for another, for profit or reward. Nor shall any person without a state license therefor sell or barter, or offer or expose for sale or barter, any patent right.

PENALTY FOR ACTING WITHOUT LICENSE. 3. Any person violating either of the two preceding sections shall, except where it is otherwise provided herein for every such offense, forfeit not less than ten nor more than one hundred dollars.

VIOLATING LICENSE LAWS ALONG CERTAIN RIVERS. 3a. (See Acts 1879, ch. 22, as follows): 1. That if any person, except druggists, be found upon or along any of the rivers constituting the boundary line of this and any other state, engaged in any violation of any of the provisions of section one of chapter one hundred and seven, Acts of one thousand, eight hundred and seventy-seven, without first baving obtained such license, such person shall be deemed guilty of a misdemeanor, and upon conviction thereof, the court before which he is tried shall sentepce him to punishment by confinement in the common jail of the county in which the offense is committed, not more than sixty days, por less than thirty days, and shall further order that he shall, during said sentence, work at hard labor with ball and chain to him attached, upon any public highway of the said county under the custody of the sheriff or his deputy, at and for such term, not exceeding the term of his sentence, at such place or places as the court pronouncing such sentence may direct.

2. Provided, that the provisions of this act shall not apply to any licensed steamboat navigating any of such rivers.

LICENSE NOT REQUIRED IN CERTAIN CASES. 4. This chapter shall not be construed to require license to keep a boarding house or boarding school, where boarders are not received for less than three days; or to require any person having license to sell spirituous liquors or wine at retail to obtain another license to sell porter, ale, or beer, or any drink of like nature, at the same place; or to prohibit a druggist from selling, without license, spirituous liquors or wine, in good faith, for medicinal purposes, or alcohol for medicinal or mechanical purposes; or to require any incorporated bank, savings bank, or savings institution to obtain license as a broker or private banker; or to require any resident of this State to obtain license to exhibit any work or production of his own in vention or skill; or to require license for any school exbibition, literary or scientific lecture, or musical concert; or to affect any person furnishing refreshments at any public dinner, fair, festival or celebration, or any trustee selling trust property, or any personal representative or committee selling property belonging to the estate under his charge, or any officer or commissioner selling property under the order, decree, execution or process of any court of justice of this state or of the United States, or any colporteur or person selling religious books; nor shall any company or person engaged in manufacturing goods in this state be required to pay a license as peddler for selling such goods, either by himself or bis agent. If any druggist sball sell spirituous liquors or wine, unless for medicinal purposes, or alcohol, unless for medicinal or mechanical purposes, he shall, for each and every offense, be fined not less than twenty nor more than one hundred dollars; and it shall be the special duty of the circuit court to give this provision in charge of the grand juries of their respective courts. And in any prosecution against a druggist for selling alcohol, spirituous liquors or wine, without a license therefor, if the sale be proved it shall be presumed that the sale was unlawful in the absence of satisfactory proof to the contrary. No sale of alcohol, except for mechanical purposes, spirituous liquors or wine shall be made by any druggist under the provisions of this section, except upon the written prescription of a practicing physician in good standing in his profession and not of intemperate habits, specifying the name of the person and the kiud and quantity of such liquors to be furnished him, and stating that such liquors, so prescribed, are absolutely necessary as a medicine, and not as a beverage, for such person. And the production of such prescription by the defendant at the trial of an indictment against him for the sale of the alcohol, spirituons liquors or wine mentioned therein, shall be sufficient to rebut the presumption arising from the proof of such sale as hereinbefore provided for, if the jury believe from all the evidence in the case that the sale was made in good faith, under the belief that such prescription and statement were true.

If any physician shall, for the purpose of aiding a druggist or other person in the violation of any of the provisions of this chapter or otherwise, give such prescription and make such statement falsely, he shall be guilty of a misdemeanor, and fined not less than fifty nor more than two hundred dollars. Every such prescription and statement shall be filed and preserved by the druggist selling such liquors thereon, and the same shall be open and subject to the inspection of the prosecuting attorney of the county, or any member of a grand jury thereof, or any relative of the person to whom such liquors were sold, and any druggist or person in charge of such pre

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