Sale of Lands for Payment of Taxes; Certificate and Deed to Purchaser. penalty to the amount of such judgment and collect such penalty at the time that such taxes shown by such judgment are collected. 195, $ 20. 2267. Taxes, when collected, reported to probate judge, and Feb. 21, by him certified to auditor.-All such taxes, when collected 1899, p. by the collector, shall be by him reported to the probate judge, and shall be by the probate judge entered in the book of assessments on file in his office in the back part thereof, under the head of "Tax Commissioners' Assessments," and the judge of probate shall certify the amount collected and the items of property assessed, in the form of an abstract to the state auditor, and the collector shall be chargeable with the same in the amount of taxes due the state and county respectively. ARTICLE 11. SALE OF LANDS for PAYMENT OF TAXES; DOCKET, NOTICE, DECREE AND CONDUCT SECTION. 2268. Jurisdiction of probate court to order sale of land for taxes. 2269. Docket of lands made by collector. 2270. Preparation of docket; time of delivery; effect of failure 2271. Notices issued to persons as- 2272. Service of notice; how made and returned. 2273. Notice by publication or posting; when given. 2274. Notice when lands assessed to "owner unknown;" form of, and how given. 2278. Decree of sale. 2280. Abbreviations in advertise- bidder to pay. failure of 2290. Officers forbidden to purchase 2296. Deed to purchaser. effect as evidence. 2299. Assessment of lands bid in 2268. (4046) (566) Jurisdiction of probate court to order sale of land for taxes.-The probate court of each county is Sale of Lands for Payment of Taxes; Certificate and Deed to Purchaser. empowered to order the sales of lands therein for the payment of taxes assessed on such lands, or against the owners thereof, when the tax collector shall report to the court that he was unable to collect the taxes assessed against such land, or any mineral, timber, or water right, or special right or easement therein, or the owner thereof, without a sale of such land. (Feb. 18, 1895, p. 1192, § 46; Feb. 17, 1885, p. 21, § 83.) Without a rigid adherence to statutory requirements, a sale of land for taxes is void.-Johnson v. Harper, 107 Ala. 706 (18 So. 198); Nat. Bank v. Baker Hill I. Co., 108 Ala. 635 (19 So. 47). Affidavit of tax collector as to want of personal property. Feagin v. Jones, 94 Ala. 597 (10 So. 537). Valid assessment initial step to valid sale.—Crook v. Anniston Co., 93 Ala. 4 (9 So. 425). 2269. (4047) (567) Docket of lands made by collector.It shall be the duty of the tax collector, at the expense of the county, to procure a substantially bound book, in which he shall enter, in the manner usual in docketing causes for trial in the circuit court, each parcel of real estate, or right or interest or easement therein, assessed to any person against whom taxes have been assessed which are not paid, when a portion or all of such taxes are on such real estate, or right or interest or easement therein, describing the same in the same manner as it is described in the assessment list, and stating the amount of the unpaid taxes, penalties, fees, and charges due by such person, specifying the amount due the state, that due the county, and that due for fees and charges; and he shall, in like manner, enter in such book each parcel of real estate, or right or interest or easement therein, which has been assessed to an "owner unknown," and the amount of taxes, fees, and charges due thereon, stating in each case the fact that it was so assessed. The description of such real estate, or right or interest or easement therein, shall be entered in alphabetical order, by precincts of the residence of the owners, if known, and they reside in the county; but if they are unknown, or do not reside in the county, then by the precincts in which the real estate is situate. (Feb. 18, 1895, p. 1192, § 47; Feb. 17, 1885, p. 21, § 84.) Formerly the failure of tax collector to append oath as to personal property did not invalidate sale.-Cary v. Holmes, 109 Ala. 217 (19 So. 723). Tax collector's docket as evidence. Feagin v. Jones, 94 Ala. 597 (10 So. 537); Riddle v. Messer, 84 Ala. 236 (4 So. 185). 2270. (4048) (568) Preparation of docket; time of delivery; effect of failure to deliver.-Such book shall be prepared in a neat and orderly manner, in a fair and legible handwriting, with sufficient space in each case to make the necessary entries, and, in other particulars, in a manner suitable for the purposes for which it is to be used; and if it is not thus prepared, the judge of probate shall cause it to be so prepared, Sale of Lands for Payment of Taxes; Certificate and Deed to Purchaser. at the expense of the collector, and the cost thereof shall be deducted from his compensation. Such book shall be delivered to the judge of probate on or before the first day of March; but if, from any cause, there has been a failure to deliver the same by that time, it may be delivered thereafter. (Feb. 17, 1885, p. 21, § 85.) Sufficiency and form of oath of tax collector appended to book.-Riddle v. Messer, 84 Ala. 236 (4 So. 185). Probate judge required to keep book; probate judge and collector using same book.-Riddle v. Messer, 84 Ala. 236 (4 So. 185). 2271. (4049) (569) Notices issued to persons assessed; form of. On receiving such book, and as speedily as practicable, the judge of probate shall issue a notice addressed to each person against whom any unpaid taxes are assessed, as shown by such book, substantially in the following form: "The State of Alabama, county. S "To : The tax collector has filed in my office a list of delinquent taxpayers, and of real estate upon which taxes are due. You are reported as delinquent, and the following real estate is reported as assessed to you, to wit: (Here insert description). This is to notify you to appear before the probate court of said county, at the next term thereof, commencing on Monday, the day of then and there to show cause, if any you have, why a decree for the sale of said real estate should not be made for the payment of the taxes assessed against you, and fees and costs. 66 Judge of Probate.' (Feb. 17, 1885, p. 21, § 86.) Validity of tax deed; validity of notice before decree; notice and place of sale.-Smith v. Cox, 115 Ala. 503 (22 So. 78). Notice in the manner described is essential to the jurisdiction.-Carlisle v. Watts, 78 Ala. 486; Riddle v. Messer, 84 Ala. 236 (4 So. 185). Notice to one co-tenant not notice to others.-Howze v. Dew, 90 Ala. 178 (7 So. 239). Notice addressed to the "estate" of a decedent and left at his late residence is no notice.-Carlisle v. Watts, 78 Ala. 486; McGee v. Fleming, 82 Ala. 276 (3 So. 1). 2272. (4050) (570) Service of notice; how made and returned. Such notice must be served by the tax collector, or his deputy, by handing a copy thereof to the party to whom it is addressed, or his agent, or by leaving a copy thereof at the residence or place of business of such party, or his agent; and, with his indorsement thereon, showing how and when served, or if not served, showing his reasons for not serving the same; it must be by the collector, or his deputy, returned into court on or before the first day of the next term thereof. If the party against whom such assessment was made has since died, and letters testamentary or of administration have been granted upon his estate, such notice must, in like manner, Sale of Lands for Payment of Taxes; Certificate and Deed to Purchaser. be served on his personal representative, if a resident of the county. If the property or other subjects embraced in any assessment were returned or listed by a guardian, or other person, for a minor, or person of unsound mind, or by a trustee for his cestui que trust, except husband for wife, or by a personal representative for the estate of any deceased person, or by a public officer, receiver, or appointee of any court, such notice must, in like manner, be served on the party making the return, or his successor, and also by publication or posting, as provided in the next succeeding section; and the book, to be prepared and delivered to the judge of probate by the collector, must show, in each case, by whom such returns were made. 2273. (4051) (571) Notice by publication or posting; when given. If the person against whom such assessment was made is a non-resident of the county, and has no agent therein known to the tax collector, or if he has died since making the return and there is no executor or administrator of his estate residing in the county, such notice may be given by publishing the same in a newspaper published in the county, or, if no newspaper is published therein, by posting the same at the courthouse of the county for three weeks. 2274. (4052) (572) Notice when lands assessed to "owner unknown;" form of, and how given.-When any assessment is made to an "owner unknown," notice must be given by publication once a week for three successive weeks, in a newspaper published in the county, or, if no newspaper is published therein, by posting the same at the courthouse of the county. for three weeks, substantially in the following form: "The State of Alabama,) county. S "To whom it may concern: Take notice that the tax collector has filed in my office a list of delinquent taxpayers, and of real estate upon which taxes are due; and therein is reported as assessed to 'owner unknown' the following real estate, to wit: (Here insert descriptions). This is to notify you to appear before the probate court of this county, at the next term thereof, commencing on Monday, the day of then and there to show cause, if any you have, why a decree for the sale of said real estate should not be made for the payment of the taxes assessed upon the same, fees and costs. In answer to such notice, any person having an interest in or claim to such real estate, may appear and defend against the proceedings seeking to condemn the same to sale for the Sale of Lands for Payment of Taxes; Certificate and Deed to Purchaser. payment of the taxes assessed thereon. When practicable, all real estate, so assessed for any one year, must be incorporated in one notice, a separate paragraph only, in addition to the caption and conclusion, being given to the description of the real estate embraced in each assessment. (Feb 17, 1885, p. 21, § 87.) Notice to appear before "the probate judge," instead of "the probate court," void.-Smith v. Cox, 115 Ala. 508 (22 So. 78). 2275. (4053) Publication, rate, control, etc.-The publication of notices under the three preceding sections is governed by the provisions of this article relating to the publication of notices of sales of land, so far as the same may be applicable; and the tax collector may select the newspaper in which any notice under this article shall be given. 2276. (4054) (574) Trial-term when service not made in time; issue of notices; continuances.-If the service of notice is perfected before the commencement of the term to which it is returnable, but not in time for trial at such term, the cause shall stand for trial at the next succeeding term. If any notice is returned not served, other notices may be issued returnable to other terms of the court until service has been had; and if two notices to the same person are returned not served, notice by publication or posting may be given as in case of non-residence. For good and sufficient reason made known to the court, any cause may be continued from term to term. 2277. (4055) (575) Collector to attend court; his book of evidence. It shall be the duty of the tax collector to attend at the several terms of the probate court, at which any of such causes are triable, and to have with him his tax-book; and such tax-book shall, in all cases, be accepted as prima facie evidence of the amount of taxes and fees due, and that the same have been properly assessed and charged, and are unpaid. 2278. (4056) (573) Decree of sale.-If service of such notice is perfected ten days before the, commencement of the term to which the same is returnable, the cause shall stand for trial at such term; and if no defense is interposed, or, if interposed, and on the trial thereof the same is adjudged insufficient in law, or is not sustained by the evidence adduced, the probate court shall make and enter on such book or docket a decree of sale, substantially in the following form: "It appearing to the court that taxes have been assessed against the person mentioned in this cause (or, if the assessment is to an 'owner unknown,' that taxes have been assessed on the real estate mentioned in this cause), to the amount |