Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-08-24
AN ORDINANCE.

/ ! eRESCREBlNG the mode OF ascertal ulhs
4 and assessing the taxable ProPerty within
/ the Corporation of the town OF Canton. aud
for collecting the revenue.
SEC l. There shall be elected annually by
1 the voters of the corporation, person 10 Dc
/ assessor snd collector of taxes for the c0Tp0-
ration of Canton, VIII, shall at the time OF his
/ appointment, be a resident the corporation:
and before he shall enter upon the duties OF
his Office he shall take and subscribe the oath
prescribed BY the constitution. before some
/ Justice of the Peace, other qualified officer,
and shall enter into bond, with two more.
/ good and sufficient securities, 10 be approved
| b. the President and Selectmen, pa able 10 the
Governor of the State. for the time being. his
successor in Office, in The penalty here natter
prescribed; the condition Of VII en- bond snail
be in the form to the effect foIIoWiuz= - The
condition of the above obligation SUCH that
whereas the above named \. B. uds been duIl
elected Assessor and Collector of taxes tor the
Corporation of Canton Now. therefore, Il the
said A b. shall faithfully and imPartlally As
sess all persons and prop Tty within the CoTPo-
ration. which shall or NAV be taxable BY law.
and shall well and truly collect and punctuallv
paw into the Treasury of the Corporation ali
the taxes which sh al be assessed and collect
ed BIZ him according 10 law. and shall do and
perform all other duties winch pertain 10 this
said office of Assessor and Collector of Taxes
during his continuance therein. this obi CATION
to be void, other Use remain IN fuli force and
virtue: which bond with a certificate signed
by the President and c0unteTsiZued bv the
Secretary; that the securities therein named
have been approved aforesaid, and the oath
Of office therein endorsed, shall be recorded IN
the Office of the Clerk OF the Probate Court
who shall, upon recording OF 20, deliver 10
TO the Secret-Ty of the Corporation, 81 DO shall
Il 1t among the papers of the Corporation.
where 1t shall be safely kept and preserved.
SEC. 2. The \ SCISSOR and Collector of taxes
for the Corporation of the town Of Canton
shall ex ecure a bond with security as aforesaid
IN the penaity OF one Thousand dollars.
B Il
the Taxes of the Corporation OF the town OF
Canton shall presume ecute the Duties Of
his office before he shall have given bond and
taken the oath of Office, agrceabiv to the dIree-
tlons OF this act: all such acts and proceedings
done under color of office shall be absolutely (
void; and il shall be the duty Of the President
to have an action instituted against aim accord /
ing to law.
SEC. A. 1t shall be the duty OF the ssesssr
and Collector TO apply To ever, person or res
dent within the Corporation who hath rhereia +
any taxable property for list thereof al ans 4
nme between the first day of January ard the I
first day of February in each and every wear;
and such applications shall be made b. the
Assessor and Collector in his OvgH proper per
son or BY " itten notice left at the usut II
place OF residence OF such person, requiring
him or her to render list Of property In his oT
her possession liable 10 taxation; which last
shall contain enumeration Of al such pro-
peTty IN his or her possession as aforesaid with
said Corporation. and particular dcscrlp-
ton OF the situation of the lot with tine d.
mansions OF, and improvement thereon, als'-
the amount Of his or her sales OF all merehan-
die sold within the years ending on the nrst
day IF January next, preceding the time Of
rendering such list. and IN case he or she after
such written personal apP!i ation OF the
Assessor aud Collector shall neglect or refuse
to deliver him the list of property IN his or
her possession, liable To taxation as aforesaid.
within the time limited for taxing such lIsr. the
person so refusing or neglectIng- shall pa.
double taxes on all such property a ne or she
may possess. acco riding 10 the best Information
the same, which the Assessor and
Collector can obtain.
SEC. B. The ssessor and Collector shall
complete the list of the taxable property With-
in the q G prescribed IN me preceding section.
and shall axe ont NO complete lists Of an
the taxable property. together with the name
of the persons chargeable with the taxes there-l
on, and the amount Of the taxes due from each
person one of which lists he shall keep for ms
own Collector Of taxes and the otherf
copy of the same he shall Deposit with the
Treasurer of the Corporation, tor the Inspec-
ton of any person who may wish to examine {
the same.
shall have reason 70 suspect or believe that anv
merchant vender OF merchandise or other
person is about TO leave the Corporation after
having made sale OF any merchandise. and the / G
tax on the amount of such sale not having
been previously paid. the said Assessor and Z
Collector shall proceed forthwith assess and
collect the same, and case OF refusal 10 give Z
n the amount of such sale or pay the tax after q
demanded. the assessor and Col ector shall
proceed TO make distress and sale Of the goods
md chattles of said delinquent, after having
gIven notice of sale b. advertisement az the
ioor of the Court House ten days Previous 70 =
he day of sale
SEC = The A assessor and Collector of taxes Il
hall receive IN payment Of taxes imposed ae- Z.
ording TO law anv coin made current b. the j
avs OF the United States. OF notes convertible
INTO specie upon presentation. the Poet n f.s q
4 any chartered Bank that paws s9ecie on ali :
er notes on demand. Il
SEC g. Il shall De the duty of the A s=e=.sr =
nd Collector in this CORPORATE n - paw the ! :.
money b. him collected into the Treasury II y
ne same on or before the first dav of March y
each and every wear. And such Assessor n
nd Collector stall be entitled upon the settle
lenf his accounts with the Treasurer of the "
1la 'oFPercflon - an allowance OF ten perI 81