131 of the school fund, such commissioner shall report in writing to 132 the court the facts and reasons which lead him to that conclu133 sion, which report shall be filed and made part of the record; 134 and if the court upon consideration thereof, and upon such in135 quiry as it may be advised to make, shall concur in such report, 136 in whole or in part, it shall confirm the same to that extent, 137 and shall dismiss such suit as to the lands embraced in such 138 report as far as it may be confirmed. 139 Where two or more defendants contend for, ask to redeem or 140 assert and claim title to the same land, or any part thereof, 141 under separate, distinct and hostile titles, the one, or ones fail142 ing to sustain his said claim, or to uphold his said title shall be 143 liable to the defendant, or defendants, sustaining his or their 144 claim, and prevailing as to his or their title for costs, and the 145 court shall decree the same accordingly. Before any non-resi146 dent defendant or petitioner, as is mentioned in this section, 147 shall be permitted to file his answer or petition, as provided 148 herein, he shall deposit with the clerk of said circuit court a 149 sum of money sufficient to cover any costs that might be decreed 150 against him, or give bond with security, to be approved by the 151 court or clerk, for the payment thereof, the amount of such 152 deposit and the penalty of such bond to be fixed by the court. 153 The provisions of this section as to the filing of any amend154 ments to the plaintiff's bill, the defendant's answers, petitions 155 and amendments thereto, the dismissal of the plaintiff's suit 156 upon the conditions herein specified, the recovery of costs and 157 the security therefor by non-residents shall be construed as 158 mandatory. CHAPTER 82 (Senate Bill No. 87-Mr. Morton.) AN ACT to amend and re-enact section fourteen-a-one of chapter thirty of the code of West Virginia, as amended and re-enacted by chapter thirty-four of the acts of one thousand nine hundred and thirteen, relative to the extension of time given sheriffs for collecting taxes. [Passed April 7, 1921. SEC. In effect ninety days from passage. 14-a-1. Extension of time given Be it enacted by the Legislature of West Virginia: Approved by the That section fourteen-a-one of chapter thirty of the code of West Virginia, as amended by chapter thirty-four of the acts of one thousand nine hundred and thirteen, be amended and re-enacted so as to read as follows: Section 14-a-1. The sheriffs of the several counties of the 2 state of West Virginia whose term of office expired on the thirty3 first day of December, one thousand nine hundred and sixteen, and 4 those whose term of office expired on the thirty-first day of De5 cember, one thousand nine hundred and twenty, shall be allowed 6 until the thirty-first day of December, one thousand nine hundred 7 and twenty-four within which to make distraint and sale for the 8 collection of taxes, with interest thereon, and costs of collection, 9 not returned delinquent for the years one thousand nine hundred 10 and thirteen, one thousand nine hundred and fourteen, one thou11 sand nine hundred and fifteen, one thousand nine hundred and 12 sixteen, one thousand nine hundred and seventeen, one thousand 13 nine hundred and eighteen and one thousand nine hundred and 14 nineteen; and the said sheriffs and their deputies and constables of 15 their respective counties are empowered to collect the said taxes, 16 either by suit or by making distraint and sale of the property of 17 the persons against whom such assessments for taxes were made 18 for the years one thousand nine hundred and thirteen, one thou19 sand nine hundred and fourteen, one thousand nine hundred 20 and fifteen, one thousand nine hundred and sixteen, one thousand 21 nine hundred and seventeen, one thousand nine hundred and 22 eighteen and one thousand nine hundred and nineteen, and which 23 taxes have not been returned delinquent for those years; and in 24 case any such person against whom such assessments were made 25 for those years has removed or shall remove to another county, 26 the said sheriff and his deputies are authorized to make distraint. 27 and sale in such county to which any such person has removed or 28 shall remove. Such sheriff may send a statement of the taxes due 29 from any such person who has removed into another county to the 30 sheriff of the county to which he or she has removed, and the 31 sheriff of that county is authorized and empowered to make levy 32 and collection of the said taxes on assessments made in his own 33 county. CHAPTER 83 (Senate Bill No. 56-Mr. Johnson.) AN ACT to amend section six of chapter thirty-one of the Barnes' code of West Virginia relating to the publication of delinquent lists and sales of delinquent lands for taxes. [Passed January 22, 1921. In effect from passage. January 22, 1921.J Approved by the Governor and posting of notice; payment of taxes before sale; certain past sales affected by this act. Be it enacted by the Legislature of West Virginia: That section six of chapter thirty-one of the Barnes' code of West Virginia, one thousand nine hundred and eighteen be amended, re-enacted and added to so as to read as follows: Section 6. Within ten days after receiving such lists 2 the sheriff or collector shall make out and cause to be 3 published, once each week for four successive weeks, in 4 some newspaper published in the county, prior to the 5 day of sale, an abstract of such list, in form or effect 6 as follows: 7 "Notice is hereby given that the following described. 8 tracts or lots of land in the the county, of .... 9 which are delinquent, for the non-payment of taxes for 10 the year (or years) (or years) 19...., will be offered for sale 10-a by the undersigned sheriff (or collector) at public auc11 tion at the front door of the court house of said 12 county, between the hours of ten in the morning and 13 four in the 14 19.... 15 shall be Each tract or lot, or SO much thereof as much cash as thereon, as set necessary, will be sold for SO 16 is sufficient to satisfy the amount due 17 forth in the following table: 25 "Given under my hand this .... day of . "A.. undersigned sheriff amount due there B. 19.... "Sheriff (or collector)." The real estate mentioned in such list, or so much thereof as 26 shall be sufficient to satisfy the taxes, with the interest on the 27 same, and a commission of five per cent. on the whole amount 28 to the sheriff or collector, shall be sold at public auction between 29 the hours of ten in the morning and four in the afternoon, on the 30 first day of next November or December term of the circuit or 31 county court of the said county, whichever may be held first after 32 the posting of said list and the publication of said notice as herein 33 required; or if no term of either court be held in said county in 34 November or December, then on the second Monday in December 35 next thereafter, unless the said taxes, interest and commissions 36 are sooner paid to the sheriff or collector, or into the treasury 37 of the state. He shall also as soon as such abstract is published 38 the first time in a newspaper, as herein required, post one of 39 the copies of the list received from the auditor, at the front 40 door of the court house, with a like notice appended thereto. 41 If the list herein named be not received by the sheriff in time 42 to publish such notice and make such sale in the months of 43 November or December, as herein provided for; or if by reason 44 of lack of proper notice, or for any other cause, said sales be 45 not held in the months of November or December as herein pro16 vided for, said sales shall be commenced on the first day of a 47 circuit or county court for such county in the next succeeding 48 year and after publication of the notice of sale as herein pro49 vided for. The cost of publishing such notice in a newspaper, 50 as hereinbefore required, shall be equally distributed among the 51 several tracts or lots of land therein named, and the amount 52 thereby apportioned to each tract or lot shall be added to the 53 sum for which such tract is sold, and the same shall be paid 54 from the proceeds thereof by the sheriff or collector making the 55 sale, except that when any tract sold at such sale is purchased by 56 the state, the sum due for such publication shall be paid out 57 of the school fund in the treasury of the state upon the certifi58 cate of the auditor of the amount so due. But if any one or 59 more of the tracts or lots of land are, in any respect, not printed 60 in such newspaper as the same is stated and set out in the ab61 stract furnished by the sheriff for publication, no compensa62 tion shall be paid for the publication of such tract, and no sale 63 of any such real estate as is sold by such sheriff, as aforesaid, 64 or deed therefor to the purchaser thereof, shall be, in any way or 65 manner affected by reason of any mistake in the publication, 66 or posting, of such list or notice, or of the notice mentioned in 67 section forty-nine of this chapter, in any newspaper in which 68 the same is published, or by the sheriff or collector posting the 69 same, as to the name of the owner, the quantity or location 70 thereof, the amount for which it is to be sold, the year or years for 71 which it is delinquent, or otherwise. If there be no newspaper 72 published in the county, or if no newspaper therein will publish 73 said list and notice for the compensation provided by law, then 74 the sheriff shall set up one of the lists so received by him as 75 aforesaid at the front door of the court house of his county, with 76 the notice of sale therein provided for attached thereto, at least 77 four weeks before the time stated in such notice, at which such 78 sale will commence, and shall post a written or printed copy of 79 such notice (but not of such delinquent list) at some public. 80 place in each magisterial district of his county, at least twenty 81 days before said sale. In such case the notice shall state that 82 the delinquent list has been posted at the door of the court house 83 of the county. Such taxes, interest, costs of publication and 84 commissions, may be paid to the sheriff or collector at any time |