Other formats

    Adobe Portable Document Format file (facsimile images)   TEI XML file   ePub eBook file  

Connect

    mail icontwitter iconBlogspot iconrss icon

The Pamphlet Collection of Sir Robert Stout: Volume 48

Sale of Land in Payment of Taxes. Sections 78 to 84

Sale of Land in Payment of Taxes. Sections 78 to 84.

Clauses 78 to 84 deal with the sale of land for unpaid taxes. It is enacted that if no goods and chattels, or none sufficient, can be found belonging to or in the possession of a person liable to pay any tax imposed upon his property, whereon the same may be levied, and the tax or any part is in arrear for three months or upwards, and the person is possessed of any land, it may be sold by the Commissioner after six months' notice has been given of his intention to sell. The proceeds of a sale are to be appropriated to the payment of the tax and expenses, and any balance is to be paid to the Public Trustee, who may, upon the order of the Supreme Court, pay it to such persons as may be entitled to receive it, together with reasonable interest, not exceeding five per cent, per annum. Clause 81 provides for giving a title to land so sold. If the Commissioner should not deem it desirable to proceed to a sale he may cause a notice of lien in the prescribed form to be registered in the Registry of Deeds, or filed in the office of the District Land Registrar in the district where such lands are situated.