Ib Ib. Ib. Ib. lb. TITLE 3. proportion of the purchase money and interest as he shall claim of the lands sold. Lands of one person, sold for taxes of him and another. Ib. $68. Any person claiming an undivided share in any tract, or lot of land out of which an undivided part shall have been sold for taxes, may redeem his undivided share, by paying such proportion of the purchase money and interest, as he shall claim of the lands sold. $ 69. Any person claiming a specific part of any tract, lot or piece of land sold for taxes, may redeem his specific part, by paying such proportion of the purchase money and interest, as his quantity of acres shall bear to the whole quantity of acres sold. $70. Any person claiming a specific part of any tract or lot of land, out of which an undivided part shall have been sold for taxes charged on the whole tract or lot, may redeem his specific part, by paying such proportion of the purchase money and interest, as his quantity of acres shall bear to the whole quantity taxed. $71. Any person claiming a specific part of any tract or lot of land, out of which a specific part belonging to some other person, shall have been sold for taxes charged on the whole tract or lot, may exonerate himself from all liability to contribute to the owner of the part sold, by paying into the treasury, at any time before the expiration of the time allowed for redemption, such proportion of the purchase money and interest, as his quantity of acres shall bear to the whole quantity taxed; and such payment shall operate as a redemption of a proportionate part, according to the amount paid, of the land sold. $72. In every case of a partial redemption, pursuant to either of the last five sections, the quantity sold shall be reduced in proportion to the amount paid on such partial redemption; and the comptroller shall convey accordingly. $73. Whenever the lands of any one person shall be sold for taxes assessed conjointly on the lands of such person and the lands of another person, and such other person shall not pay his due proportion under the seventy-first section of this Title, the person whose lands shall be sold, may redeem the same, on paying the purchase money and interest; and he shall be entitled to recover from such other person whose lands were assessed with his, a just proportion of the redemption monies so paid, with lawful interest from the time of such redemption; but no suit shall be brought for the recovery of such proportion, until after the expiration of the time allowed for redemption. $74. If such owner shall not redeem the land sold, and the same shall be conveyed by the comptroller, such owner may recover from such other person the same proportion of the value of the land sold and conveyed, that he ought to have paid of the tax, interest and charges for which the land shall have been sold. $75. Every judgment obtained under either of the two last sections, shall have priority as against the lands of the defendant therein on which the tax was assessed, and for which such proportional part ought to have been paid, to all mortgages executed, and all judgments recovered, since the twenty-third day of April, eighteen hundred and twenty-three.5 lb. ART. 3. deem. $76. The comptroller shall, at least six months before the expira- Notice to retion of the two years, cause to be published at least once a week, for six weeks successively, in all the public newspapers printed in this state, and in such form as he shall deem best calculated to give general notice, a notice that unless the lands sold shall be redeemed by a certain day, they will be conveyed to the purchaser. tice. $77. In addition to such notice, the comptroller shall also, at least Further posix months before the expiration of the two years, prepare a separate notice for each county in which there shall then appear to be any lands sold for taxes, and unredeemed; specifying particularly every parcel remaining unredeemed, and the amount necessary to redeem the same, calculated to the last day on which such redemption can be made. buted and $ 78. He shall transmit such notices, by mail, at the expense of this How distri state, to the respective county treasurers, who shall forthwith cause published. the same to be published once a week, for at least six weeks successively, in at least one of the public newspapers printed in their respective counties, such publication to be in the body of the newspaper, and not in a supplement; and the board of supervisors of the respective counties, shall audit and pay the expense of such publications. Each county treasurer shall keep the original notice in his office, and shall permit it to be examined, at all reasonable hours, free of expense. $79. If no newspaper be published in the county, the county Ib. treasurer shall make two fair copies of such notice, one of which he shall affix to the door of the court-house, and the other he shall deliver to the clerk of the county, who shall suspend it in some conspicuous place in his office, and shall permit all persons, at all reasonable hours, to examine the same free of expense. of land sold, $ 80. If no person shall redeem such lands within such two years, Conveyance the comptroller shall at the expiration thereof, execute to the purchaser, his heirs or assigns, in the name of the people of this state, a eonveyance of the real estate so sold, which shall vest in the grantee an absolute estate, in fee simple, subject, however, to all the claims which the people of this state may have thereon for taxes or other liens or incumbrances. (5) See General Index, Title Judgments. TITLE 3. How execut d. Comptroller when to bid. Grantee, if land is occu notice. $81. Such conveyance shall be executed by the comptroller under his hand and seal, and the execution thereof shall be witnessed by the deputy comptroller, surveyor-general or treasurer, and shall be conclusive evidence that the sale was regular, according to the provisions of this Chapter. $82. It shall be the duty of the comptroller to bid in for the state, at any sale of lands for taxes, every lot of land by him put up, for which no person shall offer to bid; and certificates of such sales shall be made by the comptroller, which shall describe the lands purchased and specify the time when the people of this state will be entitled to a deed. Such purchases shall be subject to the same right of redemption as purchases by individuals, and if the lands sold shall not be redeemed, the comptroller shall execute a release therefor, to the people of this state, which shall have the same effect and become absolute in the same time, and on the performance of the like conditions, as in the case of conveyances to individuals. $83. Whenever any land sold for taxes by the comptroller, and pied, to give conveyed as herein before provided, shall, at the time of conveyance, be in the actual occupancy of any person, the grantee to whom the same shall have been conveyed, or the person claiming under him, shall serve a written notice on the person occupying such land, stating in substance, the sale and conveyance, the person to whom made, and the amount of the consideration money mentioned in the conveyance, with the addition of thirty-seven and an half per cent..on such amount, and the further addition of the sum paid for the comptroller's deed; and stating also, that unless such consideration money and the said thirty-seven and an half per cent. together with the sum paid for the comptroller's deed, shall be paid into the treasury for the benefit of such grantee, within six months after the service of such notice, that the conveyance of the comptroller will become absolute, and the occupant and all others interested in the land, be forever barred from all right or title thereto. Service of notice. Occupant $84. Such notice may be served personally, or by leaving the same at the dwelling-house of the occupant, with any person of suitaable age and discretion, belonging to his family. $85. The occupant, or any other person, may at any time, within may redeem. the six months mentioned in such notice, redeem the said land, by paying into the treasury such consideration money, with the addition of thirty-seven and an half per cent. thereon, and the amount that shall have been paid for the comptroller's deed; and every such redemption shall be as effectual as if made before the conveyance of the lands sold. Ib. $86. The receipt of the treasurer, countersigned by the comptroller, and accompanied by a certificate of the comptroller, under his hand and seal of office, stating the payment, and showing par- ART. 3. ticularly what land such payment is intended to redeem, shall be evidence of such redemption. perfect title. S87. In every such case of actual occupancy, the grantee, or Affidavit to the person claiming under him, in order to complete his title to the land conveyed, shall file with the comptroller, the affidavit of some person, who shall be certified as credible, by the officer before whom such affidavit shall be taken, that such notice as is above required, was duly served, specifying the mode of service. $88. If the comptroller shall be satisfied by such affidavit, that Iь. the notice has been duly served, and if the monies required to be paid for the redemption of such land, shall not have been paid into the treasury, he shall certify the fact, and the conveyance before made by him shall thereupon become absolute; and the occupant and all others interested in the said lands, shall be forever barred of all right and title thereto. if sale be in $ 89. Whenever the comptroller shall discover, prior to the con- Proceedings veyance of any lands sold for taxes, that the sale was, for any cause valid. whatever, invalid and ineffectual to give title to the lands sold, he shall not convey the lands so improperly sold, but shall forthwith cause the purchase money and interest thereon, to be refunded out of the treasury, to the purchaser, his representatives or assigns. $90. If the error originated in the county or town officers, the n. sum so paid shall be a charge against the county from which the tax was returned, and the board of supervisors shall cause the same to be assessed, levied, collected and paid to the treasurer of this state. $91. If the discovery that the sale was invalid, shall not be made, ь. until after a conveyance shall have been executed by the comptroller for the lands sold, it shall be the duty of the comptroller, on receiving satisfactory evidence thereof, to refund out of the treasury, to the purchaser, his representatives or assigns, the purchase money and interest thereon; and to re-charge the county from which the tax was returned, with the amount of the tax and interest, at the rate of seven per cent. from the time interest was charged thereon by him, and such county shall cause the same to be levied and paid as provided in the last section. S 92. The expenses attending sales for taxes, including a due pro- Expenses of portion of the expenses of publishing lists and notices, and transmit- sales, &c. ting copies of lists, shall be a charge on the lands out of which the sales are made; and an equal part of such expense shall be added to the taxes, interest and other charges, on each parcel of land out of which a sale may be made. TITLE 3. Monies from sales, how applied, &c. § 93. The monies received upon every such sale for taxes and interest, and also for the expenses of sale, shall be paid into the treasury; and the accounts of persons entitled to any portion of the monies so received for such expenses, shall be audited by the comptroller, and paid out of the treasury. Gompanies liable to tax ation. Officers to deliver state ments to assessors. TITLE IV. REGULATIONS CONCERNING THE ASSESSMENT OF TAXES ON IN- TION THEREOF. SEC. 1. Monied corporations, deriving income or profit, liable to taxation. 2. Officers of such company to deliver statement annually to assessors; contents. 3. A like statement to be delivered to comptroller. 4. Forfeiture of $250 for omitting to furnish such statements. 5. If company be prosecuted therefor, terms on which suit may be discontinued. 6. Assessors to enter such companies and their property in assessment roll. 7. Value of stock of certain companies, to be inserted in assessment roll. S. Value of stock may be reduced by affidavit. 9. Company not in the receipt of any income, not to be taxed. 10. Stock of companies to be taxed as other property of the county. 11. Certain companies may commute for their taxes. 12. Certain companies to be exempted from taxation. 13. Officers of company claiming exemption, to make affidavit as to income, &c. 14. Affidavit required from company electing to commute. 15. Assessments on companies to be set down in 5th column of corrected roll. 16. Supervisors to send names of companies liable to taxation, to comptroller, &c. 19. If collector cannot collect tax, to return same to county treasurer, &c. 20. County treasurer to certify facts to comptroller; taxes how to be credited. 22. Chancellor to order sequestration of property, &c. to satisfy taxes and costs. $1. All monied or stock corporations deriving an income or profit from their capital, or otherwise, shall be liable to taxation on their capital, in the manner herein after prescribed. $ 2. The president, cashier, secretary, treasurer, or other proper officer, of every such incorporated company, shall, on or before the first day of July in each year, make and deliver to the assessors, or one of them, of the town or ward in which such company is liable to be taxed, according to the provisions of the sixth section of the second Title of this Chapter, a written statement, specifying, 1. The real estate, if any, owned by such company, the towns or wards in which the same is situated, and the sums actually paid therefor: 2. The capital stock actually paid in and secured to be paid in, excepting therefrom the sums paid for real estate, and the amount of such capital stock held by the state, and by any incorporated literary or charitable institution: And, 3. The town or ward in which the principal office or place of transacting the financial business of such company, is situated; or if there |