753. (555.) Collection of taxes from defaulting railroads. Ib. -The Comptroller shall have the power upon the receipt of the certificate or certificates from the tax collectors as aforesaid to issue a warrant directed to the sheriff of any county where such defaulting railroad or any part thereof may be located, commanding him to collect by levy and sale, in the same manner as is now provided by law for the sale of property under execution from the clerk of the circuit court, of the shops, fixtures, rolling stock or any part thereof as may be located in this State, the full amount of taxes due thereon, or of the entire road or such part thereof, including the costs and expenses of sale, and the proceeds of such sale, after deducting the fees and costs as provided by law, shall be forwarded by such sheriff to the Comptroller, who shall pay the State taxes into the State Treasury, and the county taxes and district school taxes and other special taxes to the county depository of each county in which such taxes were assessed, according to the assessment, and the surplus after such payments are made, if any, shall be paid over to the authorities of such defaulting railroad. 754. (556.) Fees of sheriff in collecting taxes from de- Ib. faulting railroads; cost added to taxes; sale of properties for taxes. The fees of the sheriff in the execution of the warrant provided for in the preceding section shall be the same as provided by law in the case of executions from the clerk of the circuit court, which fees, together with the costs, shall be included with the taxes in the amount to be collected from the defaulting railroad; Provided, further, That whenever any person or persons shall become the purchaser of any car, engine or other rolling stock of any such company or corporation at any such sale, such purchaser shall have the right to require of any such company or corporation the transportation of any car, engine or other rolling stock to any point along the line of such railroad at a cost of not to exceed eight cents per mile, and that the sheriff shall take corporal possession of the property levied on under this section, and on selling the same, or any part thereof, shall deliver it into the actual possession of the purchaser upon his paying the amount bid therefor at such sale, and in case no person shall bid the amount of taxes due, including the costs and expenses of sale, the property shall be bid off for the Comptroller of the State, and shall be delivered to the Comptroller, and the Governor and Comptroller shall dispose of, sell and convey the same in such manner as in their judg Ch. 4322, 5596, Acts 1997, Sec. 49. ment may be to the interest of the State. The provisions of this section, in so far as they relate to the sale of railroads for unpaid taxes, shall apply to all taxes assessed heretofore or that may be hereafter assessed. 755. (557.) Return of lands owned by railroad compaSec. 49; Ch. nies; failure to make return.-That the president, secretary, superintendent, manager or agent of any railroad company, or receiver of any railroad, owning land or any other real estate in any county in this State, shall make out and deliver to the county assessor of taxes on or before the first Monday in March in each year, of each county where the property is situated, a full and complete list of all lands or lots owned or held by them, the same as the property of individuals, and should any railroad company fail to return their real property as required by this act the county assessor of taxes shall ascertain and assess the same as in cases of individual property. Ch. 4322, 50; Ch. 756. (558.) Advertising and selling lands for unpaid taxes. If the taxes upon any real estate shall not be paid 1897, Sec. 10; before the first day of April of any year, the tax collector 4515. Acts Ch. 5596, Acts 107, Sec. 50. -- shall advertise and sell in the manner following: He shall make out a statement of all such real estate, specifying the amount due on each parcel, together with the cost of advertising and expense of sale, in the same order in which the land was assessed, and such list shall be published once each week for five consecutive weeks in some newspaper published in the county, if there be a newspaper, said newspaper to be selected by the board of county commissioners at their first regular meeting in February of each year, and the newspaper so selected shall have been continuously published in the county for a period of not less than one year prior to its selection: Provided, That should there be no such newspaper a newspaper published for a less period of time may be selected, and if there be no such newspaper published in the county, then by posting in three public places in the county, one of which shall be at the courthouse, and the newspaper's charges for advertising shall be fifteen cents per line for the five insertions, per single column, and the tax collector shall receive the same for posting at three public places; but in neither case shall there be any charge for the head notice: Provided, That this act shall not apply to lands sold for non-payment of taxes for the year 1906. The Comptroller is authorized to audit said publisher's charges and draw his warrant for the same out of any moneys in the treasury not otherwise appropriated. The editor, publisher or owner shall have attached to his account an affidavit that he has not directly or indirectly paid or promised to pay any tax collector or any other person any consideration whatever, or any compensation of any description for having said tax notice published in his paper. The Delinquent Tax List.-The statute requires the publication of the delinquent tax list in a newspaper, "said newspaper to be selected by the board of county commissioners." The county commissioners are not required by the statute to make a contract for the printing and the mere selection of a newspaper to do the printing does not bind the county commissioners or the newspaper in the absence of a statute so providing. There is no vested right in the mere selection of a newspaper under the statute to print the delinquent tax list. Parker v Evening News Pub. Co., 54 Fla. 544, 45 So. 309. The selection by the county commissioners under the statute of a newspaper to print the delinquent tax list implies the exercise of a discretion based upon considerations of qualification, fitness, etc., for the work, and it is not of itself a contract assignable at pleasure. Ib. The power given to the county commissioners to designate a newspaper to print the delinquent tax list implies discretion, and includes the power to reconsider and to redesignate, when private rights are not directly injured, if the interests of the public require it. Parker v Evening News Pub. Co., 54 Fla. 544, 45 So. 309; Bowden v Ricker, 70 Fla. 154, 69 So. 694. The provision of the statute requiring a publication of the delinquent tax list in a newspaper, "said newspaper to be selected by the county commissioners in February," is not mandatory as to the time of selection, but the duty continues till properly performed. Townsend v Brown, 69 Fla. 155, 67 So. 869. The provisions of this section that notice of tax sale shall be published in a newspaper "to be selected by the board of county commissioners in February of each year" requires such newspaper to be selected annually. Stephens v Futch, 73 Fla. 708, 74 So. 805. The county commissioners are not authorized to designate a "county official paper," but only to select a newspaper in which the delinquent tax list is to be published. Ib. Notice of Sale.-The omission to advertise land for sale for taxes as required by statute is a vital defect. Daniel v Taylor, 33 Fla. 636, 15 So. 313. The official publication of notice of tax sales in two newspapers where the law requires it to be published officially in one only renders a sale invalid. Orlando v Equitable B. & L. Ass'n, 45 Fla. 507, 33 So. 986. Where land is assessed as the property of "Valentine Dollar, assignee," and advertised and sold as the property of "Valentine Dallen Association," the tax deed is void, since the assessment and advertisement for sale must correspond. Ropes v Minshew, 51 Fla. 299, 41 So. 538. Where a copy of a printed advertisement of tax sale is filed with the clerk with proof of publication, the mere failure of the clerk to transcribe the advertisement in a record, does not render void the tax deed. Shomaker v Betts Co., 64 Fla. 466, 60 So. 117. The provision of this section that notice of tax sale shall be published "once each week for five consecutive weeks" does not require a publication covering a period of thirty-five days before the sale day. Townsend v Brown, 69 Fla. 155, 67 So. 869; Cameron v Rogers, 70 Fla. 300, 70 So. 389. In General.-Under chapter 3848 of the laws of 1891 and chapter 4011 of the acts of 1891, a sale of land for the unpaid taxes of 1890 in the year of 1891, after such statutes took effect, was illegal. Hull v Greeley, 31 Fla. 471, 12 So. 469. Failure to comply strictly with those provisions of tax laws which are intended for the guide of officers in the conduct of business, will not usually render the proceedings void. Orlando v Equitable B. & L. Ass'n, 45 Fla. 507, 33 So. 986; Starks v Sawyer, 56 Fla. 596, 47 So. 513; Clark-Ray-Johnson Co. v Williford, 62 Fla. 453, 56 So. 938. Under chapter 4115 of the laws of 1893, a sale of land in 1894 for the 1893 tax assessment was authorized. Smith v Philips, 51 Fla. 327, 41 So. 527. Ch. 4322, Sec. 50; Ch. 4515, Acts 1897, Sec. 10; Ch. 5596, Acts 1907, Sec. 51. A son living with his father upon and in charge of property, mortgaged by the latter, will not be permitted by securing a tax deed thereto, to defeat the lien of the mortgagee, in the presence of facts indicating fraud. Buffum v Lytle, 66 Fla. 355, 63 So. 717. 757. (559.) Copy of advertisement to be filed with clerk; collector's fees; time of sale; form of notice.-A copy of the newspaper containing the advertisement shall be filed in the office of the clerk of the circuit court within ten days after said sales. When lands are advertised for taxes under the provisions of this act, the tax collector shall be entitled to fifteen cents for certificate of sale, and shall be entitled to five per cent commission on the amount of each delinquent tax when actual sale is made. All such sales shall commence on the regular sale day prescribed by law, and may be continued from day to day. Such advertisements shall be in the following form, to-wit: NOTICE Notice is hereby given that the following described lands, or so much thereof as will be necessary to pay the amount due for taxes herein set opposite to the same, together with cost of such sale and advertising, will be sold at public auction on the .. day of the county of at To be signed: Ib.. Ch. 5596, Acts 1907, Tax Collector ...... County. 758. (560.) Publisher to furnish copy of advertisement to collector and clerk; proof of publication. The publisher, proprietor or foreman of any newspaper publishing such notice shall forward a copy of each number of his paper containing such notice to the tax collector and the clerk of the circuit court and the Comptroller by mail, and when the pub lication of the tax sale notice is completed, as provided by law, the publisher shall make affidavit thereto in the form prescribed by the Comptroller and annexed to the tax collector's report of the tax sale or list of lands sold as provided by Section 763. 759. (561.) Sale of lands for unpaid taxes.-On the day designated in the notice of sale, at 12 o'clock noon, the tax collector shall commence the sale of those lands on which taxes have not been paid as aforesaid, 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 tax collector for the State, and the tax collector must offer all such lands as assessed. Ch. 4322, Sec. 51: Ch. Acts 1895, 5596, Acts 1907, Sec. 53. Acts 1895, 760. (562.) Collector not to sell land on which taxes Ch. 4322, have been paid; penalty. Should any tax collector sell any lands upon which the taxes have been paid, he shall be lia- 1907, Sec. 54. ble to the owners of said lands for twice the amount of the tax, and in addition pay all legitimate expenses the owner may be put to in clearing his titles, including a reasonable attorney's fees to be fixed by the court, and refund to the State all amounts for which he may be credited on account of such illegal sale, including cost of advertising. The tax collector shall be responsible to the publisher for costs of advertising lands on which the taxes have been paid, and the tax assessor shall be responsible to the publisher for costs of advertising lands doubly assessed. Ch. 4322, 5596, Acts 761. (563.) To whom land struck off; land sold to be Acts 1895, Sec. 52; Ch. taken from southeast corner. The land shall be struck off to the person who will pay the tax, costs and charges for the 1907, Sec. 55. least portion of the land, and the portion thereof sold shall be taken from the southeast corner of such parcel and described in a square form as near as may be. Acts 1895, Sec. 531 Ch. 5596, Acts 762. (564.) Immediate payment required.-The tax col- Ch. 4322, lector shall require immediate payment by any person to whom any parcel of such land may be struck off, and in all 1907, Sec. 56. cases where the payment is not made in twenty-four hours, he may declare the bid canceled 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 tax collector during such sale. |