cessary to pay the amounts due for taxes herein set opposite to the same, together with costs of sale and advertising:

1887

Clerk and Col

The publishers, proprietors or foreman of any newspaper publishing any such notice, shall forward a copy of each number of Newspapers his paper containing such notice to the Tax Collector and and affidavits of Clerk of the Circuit Court, and Comptroller, by mail, and shall lector. make an affidavit setting forth a copy of such notice, with the date of the first publication thereof, and number of insertions, sworn to and subscribed before some officer authorized to administer oaths in the county in which said newspaper is published, and shall send such affidavit to the Clerk of the Circuit Court, where such land is situated, who shall record the same Record. among the records of his office, and, after such recording, deliver it to the Tax Collector or the Collector of the city or town, as the case may be, and shall be entitled to receive the same fees for such record as paid for other recording, every five figures to be counted as one word, one-half of such fee to be paid each by the State and county.

SEC. 48. On the day designated in the notice of sale, at 12 o'clock, noon, the Tax Collector shall commence the sale of Sale proceedthose lands on which the taxes have not been paid as afore- ings. said, and shall continue the same from day to day until so much of each parcel thereof shall be sold as shall be sufficient to pay the taxes, costs and charges thereon; and in case there are no bidders the whole tract shall be bid off by the Collector for the State.

SEO. 49. The land shall be struck off to the person who will

pay the tax, costs and charges for the least number of acres of sale proceedland, and the portion thereof sold shall be taken from the south- ings. east corner of such parcel, and described in a square form, or as

near as may be.

SEC. 50. The Tax Collector shall require immediate payment by any person to whom any parcel of such land may be struck Payment to be off, and in all cases where payment is not made in twenty-four ately.

made immedi

1887

Re-sale.

Certificate of Sale.

List of lands sold

hours, he may declare the bid cancelled and sell the land again on the following day; and any person so neglecting or refusing to pay any bid made by him shall not be entitled, after such neglect, to have any bid made by him received by the Collector during such sale.

SEC. 51. At the sale aforesaid the Tax Collector shall give to the purchaser a certificate of such sale, describing the lands purchased and the amount paid therefor; and the Collector shall receive for such certificate twenty-five cents. The certificate shall be substantially in the following form, to-wit:

OFFICE OF THE TAX COLLECTOR,

Tax Collector of the county of

dollars and

No.

-, A. D. 18—.

in the

day the lands herein de

State of Florida, do hereby certify that I did, at public auction,
pursuant to notice given by law as required, on this
of ———, A. D. 18-, sell to
scribed for the sum of
cents, said sum
being the amount due and unpaid for taxes, costs and charges
on the described lands for the year of our Lord one thousand
eight hundred and ; that
or his assigns will there-
fore be entitled to a deed of conveyance of such lands in accord-
ance with law, unless the same shall be redeemed within one
year by payment of said amount, with interest at the rate of
twenty-five per cent. per annum. Said lands are described as
follows, to-wit:
in the county of

assessed at

dollars and

Witness my hand at

cents.

this day of

and

18-.

Any such certificate may be transferred or assigned by the person to whom the same was issued by such person writing his name on the back thereof.

SEC. 52. Immediately after any tax sale the Tax Collector shail make out a list, in triplicate, of all the lands sold for taxes, showing the date of the sales, the number of each certificate, the name of the owner as returned, a description of the land sold, the name of the purchaser, and the amount for which sale was made; and the Collector shall append to each of said lists a certificate setting forth the fact that such sale was made in accordance with the law. One of such lists shall be forwarded to the Comptroller, and one shall be retained by the Collector, and the third list filed in the office of the Clerk of the Circuit Court, who shall enter the same in a book to be provided by the County Commissioners for that purpose, which book shall be in the following form, viz:

of cities and

SEC. 53. The Tax Collector of any city or incorporated town shall proceed substantially in the same manner in the collection Tax Collectors of taxes and sale of lands for non-payment of taxes as State towns. Tax Collectors, and for taxes due by any railroad or telegraph company they may levy upon and sell any property within the corporate limits of such city or town belonging to such company other than railroad track or telegraph line.

SEC. 54. Any person or agent of such person, claiming any of the lands, or part thereof, or any creditor of such person, may, Redemption. at any time within one year next succeeding the sale, redeem any parcel of said land, or part or interest in the same, by making affidavit that he or she is the owner or agent, or a creditor of the owner, of such lands, and paying to the Clerk of the Circuit Court the amount for which such parcel was sold, or such portion thereof as the part or interest redeemed shall amount to, with interest thereon at the rate of twenty-five per cent. per annum and fifty cents redemption fees; and when any lands shall have been so redeemed, the County Clerk shall refund to the purchaser holding his certificate of sale of such lands the full amount received by him for redemption, and the holder of such certificate of sale shall thereupon relinquish all claims to said lands by surrendering said certificate, or crediting said certificate with the portion redeemed, and in case of the redemption of land sold by any Collector of Taxes of any city or incorporated town, such person shall make application to the Collector of such city or incorporated town to redeem the lands sold, which certificate of redemption shall be countersigned by the Clerk of such city or incorporated town.

SEC. 55. Upon the payment of the redemption money and interest to the Clerk of the Circuit Court or Collector of any redemption.

Certificate of

1887

tificate by the

State.

city or town as aforesaid, the Clerk of the Circuit Court shall issue a certificate of redemption, and shall make an entry of the date and the amount paid in a book provided for that purpose.

SEC. 56. Any person may purchase any such tax certificate Sale of tax cer- held by the State from the Comptroller by paying the amount of such certificate, with twenty-five per cent. additional; and the endorsement of such certificate by the Comptroller in his name of office shall be sufficient evidence of the transfer and assignment thereof; Provided, The purchaser shall purchase all the certificates held by the State, city or town upon the same property, but in case a deed has been made to the State, city or town, such certificates shall not be assigned unless the purchaser shall also purchase the title of the State, city or town from the Comptroller, or the properly constituted city or town authorities.

Tax deed to holder of certificate.

Form of deed.

SEC. 57. On the presentation of such certificate or certificates of sale to the Clerk of the Circuit Court or his deputy, after the expiration of time provided by law in this act for the redemption of lands sold as aforesaid, unless the same have been redeemed, he shall execute to the purchaser, or his heirs or assigns, a deed of the land therein described, unless it shall be shown that the taxes for that year had been paid before the sale, which deed shall be prima facie evidence of the regularity of the proceedings from the valuation of the land by the Assessors to the date of the deed, inclusive, and the consideration expressed in the deed may be the same as is expressed in the certificate of sale, together with the taxes, costs and interest required by law, which deed shall be substantially in the following form:

To whom these presents shall come― Greeting:

WHEREAS, At a sale of lands by A. B., Tax Collector of the county of

county of

at public auction at

on the

day of

in the said

in the year for the non

of our Lord one thousand eight hundred and
payment of the taxes levied and assessed thereon for the year
one thousand eight hundred and
and which remained
unpaid on the day of such sale, together with the costs and
charges due therewith, the following described piece or parcel
(pieces or parcels) was (or were) sold to
who was the
best bidder therefor, for the sum of
(or if more than
one tract or parcel was sold to such purchaser, then for the fol-
lowing mentioned sums, to-wit: describing each tract purchased
separately, and state the sum for which each was sold, and it a
part or any parcel or lot shall be sold for the taxes on the whole
of such parcel or lot, then describe also the whole of the lot
or parcel for the tax upon which such part thereof was sold,)

dollars and cents, which such sum (or if more than one lot or parcel was purchased, which several sums,) was the whole amount of the taxes due and unpaid on said tract (or several tracts) of land for the years aforesaid, together with the interest and costs due thereon and the charges of such sale, and has been paid by the said to A. B., Tax Collector aforesaid, (or if given on a certificate purchased from the Comptroller; and whereas, C. F. has purchased the right, title and interest of the State of Florida in and to said lands, acquired by reason of such tax sale, by paying therefor the sum of dollars to the Comptroller of said State :)

Now, therefore, Know all men by these presents, that the State of Florida, in consideration of the sum of money aforesaid and the premises, and in conformity with law, hath and doth hereby give, grant and convey the tract (or several tracts) of land above described, together with the hereditaments and appurtenances, to the said -, and to his heirs and assigns,

to their sole use and benefit forever.

In testimony whereof, I, C. D., Clerk of the Circuit Court of county, have executed this deed, pursuant to and in virtue of the authority invested by law, and for and on behalf of said State, and have hereunto subscribed my name officially and affixed the seal of the Circuit Court of the said county of in the said county of this

at

day of hundred and

in the year of our Lord one thousand eight

Done in the presence of

1887

Clerk of the Circuit Court.

SEC. 58. The Clerk of the Circuit Court shall make the deed for all lands sold for the non-payment of taxes by any city or town, and not redeemed, substantially in the same form as provided in the foregoing section.

Tax deed on and towns.

sales by cities

SEC. 59. All tax deeds shall be issued in the name of the State, or city or incorporated town, as the case may be, shall Tax deeds, how be signed by the Clerk of the Circuit Court, shall be witnessed executed. by two witnesses, and the seal of the Circuit Court attached thereto. The Clerk of the Circuit Court shall be entitled to Fee of Clerk. receive one dollar for each deed issued.

aside tax deeds.

SEC. 60. No suit or proceeding shall be commenced by a former owner or claimant, his heirs or assigns, or his or their Suits to set legal representatives, to set aside any deed made in pursuance of any sale of land 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