Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-08-31
AN ORDINANCE.


and assessing the taxable property within
the Corporation of the town of Canton, and
tor collecting the revenue
SEC. /. There shall be elected annually BY
the voters of the corporation, a person TO be
assessor snd coliect"r OF taxes for the coTPo-
ration of Canton, wa shall at the time OF his
appointment, be resident ia the cooperation
and before he shall enter upon the dunes Of
his Office ne shall take and sabscl be the oatn
prescribed By the constitution, before some
Justice of the Peace, or other qualified officer,
and shall enter into bond, with two OF N ore.
good and sufficient securities, to be approved
b. the President and Selectmeu, parabie 10 the
Governor of the State, for the time being or his
successor in office, in the penalty here natter
prescrbed; the condition of VIII en- bond shall
be the form 10 the effect following: ssfhe
condition of the above obligation is such. that
whereas the above named y. b. has been duly
elected Assessor and Collector of taxes tor the
Cooperation OF Canton. Now, therefore, IT the
said A. b. shall faithfully and impartially As
sess all persons and prop Tty within the Corp0-
ration, which shall or NAV be taxable BY law
and shall well and truly collect and punctualiv
paw into the Treasury of the Corporation all
the taxes which shall be assessed and collect
ed by him according TO law, and shall do and
perform all other duties which pertain to this
said Office of Assessor and Collector of Taxes
during his continuance therein, this Obligation
be void, other. Use remain in full force and
virtue: which bond with a certificate signed
by the President and counterslgned b. the
Secretary; that the securities therein named
have been approved as aforesaid, and the oath
of office therein endorsed, shall be recorded in
the office of the Clerk of the Probate Court
who shall, upon e recording of il. deliver IL
to the Secretary of the Corporation, who shall
e 1t among the papers of the Corporations
where II shall be s2.siy Kept and preserved.
SEC. z. fhe Assessor and Collector of taxes
for the Corporation of the Of Canton
shall ex ecute bond with security aforesaid
in the penalty of one thousand dollars.
st A 1 1
the Taxes of the Corporation of the town of
Canton shall presume to ecute the duties of
his Office before he shall have given bond and
taken The oath of Office, agreeably to the direc
lions of this act: all such acts and proceedings
done under color of office shall he absolutely /
void; and it shall be the duty of the President |
to have an action instituted agaiust him accord
ing To law.
SEC. 4. 1t shall be the duty of the Assessor
and Collector TO apply to eyery person or resi- !
dent within the Cooperation who hath therein
any taxable property for a list thereof at auy I
tIme between the first day of January aud the 1
first dag of February in each and every years
and such applications shall be made BY the
Assessor and Collector in his own proper per
son or by a W Itten notice left the usual
place OF residence of sueh person, requiring
him or her to render list of pr1pertv IN MS or
her possessio on liable to taxation: which list
shall contain an enumeration of all such pro-
perty IN his or her possession aforesaid with
m SAID Corporation, and particular descrip-
non OF the situation of the lot. with the d.
mansions of, and Improvement thereon, also.
the amount OF his or her sales Of all merchan-
1Ize sold within the wears ending the first
lay of January next, preceding the time oil
-endeUHg such list. and in case be or she after
such written or personal aspiration OF the
Assessor and Collector shall neglect OF refuse
. deliver 10 HIM the list of proDertv in his or ,
Ter possession, liable to taxation aforesaid.
within the time limited for taxing such list, the
lerson so refusing or neglcctIng. shall paw
iau5le taxes on all such property as he or she
nay possess, according to the best rTnation !
the same, which the 4 SCISSOR and
collector can obtain.
SEC. ,. The Assessor and Collector shall /.
complete the list of the taxable property With !
n the Il re prescribed In he preceding section ,
ma shall O. axe out 'wO complete lists of all / :
he tlxable property, together with the name :
i inc persons chaIgsah!c with the taxes there
n, and the amount of the taxes due from each
erson. one of which lists he shall keep for his
wn use as Collector of taxes, and the other
opy OF the same he shall desOsit with the ]
treasurer OF the Corporation. for the insgec- 4
ION OF any person who may wish TO examine P
he same. 1
SEC. g. When the Assessor and Collector :
hall have reason 10 suspect or believe that anv /
iefchant or vender of merchandise or other
erson is about 10 leave the CORPORATION after / .
aving made slle OF ans merchandise and the &
TX on the amount of such sale. NOT having K
cen previously paid, the said A ssessor and 4
oliectoT snail proceed forthwith assess and b
0lsct the same, and in case of refusal To civ. 81
the amount of such sale or pa the TAX after u
emanded. the Assessor and Col ector shall
roceed 10 make distress and sale Of the goods
nd Charles oi-sald delinquent. sfter havinvl
ven notlce Of sale BY advertisement at the
DOT OF the Court House ten days previous to =
le das of sale.
So a The Assessor and Collector of taxes IN
lail receive IN payment OF taxes imposed ac- ia
riding 10 Law any coin made current BIZ the al
rs oil the United States. or notes convertible
10 specie upon presentations the Post n 3fe= II
any chartered Bank that pays specie on all "
II notes on demand :;
SEC. o IL shall be the duty of the Assessor n
I'd Collector in this CORPORATE n to pay The Sc
oneT By him Collected into the Treasury n "
e same on or before the first day of March. 81,
each and everv year. And such Assessor r.,
q Collector shall be entitled upon the settle ed
emit o. his accounts with the Treasurer of the y.
Ia corporation TO an allowance of ten perl oh
nj on the amount collected "A