<p>1. Taxation — Tax Sales — Purchase by State — Title Acquired.— Ky. St. 1909, Sec. 4152, provides for the sale of lands for taxes to the State in case there is no individual bidder, and Sec. 4154 (Sec. 6014) declares that if the land is not redeemed within two years allowed therefor the fee-simple title shall vest in the State, county, and district, jointly, in proportion to the tax due each, and that the revenue agent, under the Auditor’s direction, may, after the two years have expired, sell the land, collect the purchase money, and pay to the county or district the amount of tax due each. Held, that, where the State bids in land at a tax sale under such section, it acquires a lien on the land for the tax and penalty until the expiration of the two-year term, when, if the land is not redeemed, the fee-simple title vests in the State.</p> <p>2. Taxation — Delinquent Land — Sales to State — Statutes—Validity. — Ky. St. 1909, Sec. 4154, conferring on the State a lien on land bid in for it at tax sales for the amount of taxes due and penalty, and conferring on the State a fee-simple title to such land as is not redeemed within two years is valid.</p> <p>3. Taxation — Tax Sales — Sales to State — Notice to Owner— Omission of County Attorney. — A county attorney’s omission to notify the owner of delinquent tax land sold to the State for taxes of such sale within fifty days, and his omission to institute proceedings to recover possession within thirty days thereafter, as required by Ky. St. 1909, Sec. 4153, does not affect the State’s title to the land in case it is not redeemed within two years, as such section only provides an additional remedy by which the State may acquire its taxes or obtain possession of the land.</p> <p>4. Taxation — Tax Sales — Sale to State — Limitations.—Where-land was bid in by the State for delinquent taxes on April 24, 1893, -and the fee-simple title vested in the State two years-thereafter on the owner’s failure to redeem the land, such title was not lost by limitations" until after the expiration of fifteen years from April 24, 1895.</p> <p>5. Taxation — Delinquent Taxes — Collection — Demand.—Under the express provisions of Ky. St. 1909, Sec. 4149, no demand, is required of a nonresident before the sheriff may distff$S for taxes.</p> <p>6. Taxation — Delinquent Taxes — Sale of Land — Purchase oy State — Bill to Restrain Sale. — 'Where the fee-simple title to-land sold to the State for taxes and not redeemed had vested in it, a petition to restrain the State’s officers from selling. ' the land, which failed to aver either that the taxes had been paid or that the land had been redeemed, was fatally defective.</p> <p>7. Taxation — Tax .Sales — (Redemption After Expiration of Redemption Period. — Ky. St. 1909, Sec. 4152, -provides that, in the rédemption of land sold to the State for taxes, the county clerk, at any time within two years after the sale, or until the revenue agent under the Auditor’s direction assumes charge of -a collection by sale or otherwise, is vested with authority to collect the delinquent taxes, interest, and penalties; and section 4154 allows the revenue agent 15 per cent, for the collection and payment of delinquent taxes, interest, etc. Held, that, notwithstanding the fee-simple title to land sold to the State for taxes vests in the State on the expiration of the two-year redemption period, such title is subject to be divested by the payment of the taxes by the delinquent prior to the sale of the land by the revenue agent.</p> <p>8. Taxation — Sale for Taxes — Vacation—Lien.—Ky. S-t. 1909, -Sec. 40-36, providing that, where a sale of land for taxes is set aside, the purchaser shall have a lien for the taxes and costs paid by him for which the property is liable, with legal interest from the time of payment, which may be recovered by the owner, is applicable to sales of land bid in for the State, as well as sales to individuals.</p> <p>On rehearing.</p> <p>Taxation — Tax Sales — Purchase by State — Redemption—Penalties — Interest.—Where lands are bought in by the State at a tax sale, the purchase money bears interest at 30 per cent, ■per annum for -two years, and a penalty of 15 per cent, on the amount of the purchase money is added; but, the statute being silent as to the rate of interest after two years, only the legal rate of interest can he charged thereon up to the time of .payment to the revenue agent, to he computed, however, on the gross amount that was due and should have been paid, had the land been redeemed at the close of the two years, and 15 per cent, of the amount due when so paid, embracing the 6 per cent, interest from the end of the two years to the time of redemption, will be added as compensation for the revenue agent.</p>
