Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-08-03
AN ORDINANCE.

II
and assessing the taxable property within
the Corporation of the town of Canton, and
for collecting the revenue.
SEC l. There shall be elected annually by
the voters of the corporation, person TO be
assessor snd collector of taxes for the corpo-
ration of Canton. who shall at the time of his
appointment, be resident in the corporation I;
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, or other qualified officer,
and shall enter into bond, with two or more,
good and sufficient securities, to be approved
by the President and Selectmen, payable to the
Governor of the State, for the time being, or his
successor in office, in the penalty hereinafter
prescribed; the condition of which bond shall
be in the form or to the effect following: SsThe
condition of the above obligation is such, that
whereas the above named A. b. has been duly
elected A SCISSOR and Collector of taxes for the
Corporation of Canton. Now, therefore, if the
said A. b. shall faithfully and impartially A s.
sess all persons and property within the Corpo-
ration, which shall may be taxable by law,
and shall well and truly collect and punctually
pay 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 obi CATION
to be void, othera Use remain in full force and
virtue: which bond with a certificate signed
by the President and countersigned by 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 tie recording of it, deliver it
to the Secretary of the Corporation, who shall
file 1t among the papers of the Corporation.
where it shall be safely kept and preserved
SEC. 2. The A ssessor and Collector of taxes
for the Corporation of the town of Canton
shall execute bond with security aforesaid
in the penalty of one thousand dollars.
Sec. 3. If the Assessor and Collector of
the Taxes of the Corporation of the town of
Canton shall presume TO xecute the duties of
his office before he shall have given bond and
taken the oath of office, agreeably to the direc-
tons of this act: all such acts and proceedings
done under color of office shall be absolutely
void; and it shall be the duty of the President
to have an action instituted against him accord
ing to law.
Sec. 4. 1t shall be the duty of the A SCISSOR
and Collector to apply to every person or resi-
dent within the Corporation who hath therein
any taxable property for list thereof at any
time between the first day of January and the
hrst day OF February In each and every wear
and such applications shall be made by the
Assessor and Collector in his own proper per-
son or by written notice left at the usual
place OF residence of such person, recurring
him or her to render list of property in his or
her possession liable to taxation; which list
shall contain an enumeration of all such pro-
perty IN his or her possessien as aforesaid with
in said Corporation, and particular descrip-
ten of the situation of the lot with tho If;
menst0ns OF, and improvement thereon also
the amount of his or her sales of all merchan,
die sold within the years ending on the first
DAY OF January next, preceding the time of
rendering such list, and in case he or she after
SUCH written or personal apple alton of the |
Assessor and Collector shall neglect OF refuse
to denver to him the list of property in his or
her possession, liable to taxation as aforesaid.
h fAa -,
person so refusing neglecting, shall paw
double taxes on all such property as he or she |
may possess, according to the best information
concerning the same, which the Assessor and |
Collector can obtain.
SEC 8. The Assessor and Collector shall
complete the list of the taxable property with
IN the time prescribed in the preceding section.
and shall make out two complete lists of ali |
the taxable property, together with the name
OF the persons chargeable with the taxes there
on, and the amount of the taxes due from each /
person, one of which lists he shall keen for his
own use as Collector of taxes, and the other
copy OF the same he shall deposit with the
Treasurer of the Corporation, for the inspec-I
t,on OF any person who may wish to examine
SEC. 6. When the Assessor and Collector
snail nave reason to suspect or believe that any
merchant or vender of merchandise or other
person Is about to leave the Corporation after
having made sale of any merchandise, and the
."N - INC dHodBt OF SuCh sale having
been previously paid, the said Assessor and
Coiiector shall proceed forthwith t, assess and
correct the same, and in case of refusal to give
IN me amount OF such sale or pay the tax after
demanded, the Assessor and Col ector shall
proceed to make distress and sale of the goods
ana chattles OF said delinquent, after haying
gwen notice OF sale by advertisement at The
aoor OF the Court House ten DAYS previous fo
the day of sale. =
SEC z. The Assessor and Collector of tares li
'nal receive IN payment of taxes imposed ac
;ording TO law any coin made current by the
avs OF the United States, or notes convertible
INTO specie upon presentation, or the Post notes
ler notes on demand ~ al
PEG. .; g shall be the duty of the A SCISSOR
md Cohesion in this Corporati m 10 nav sha
money ~ him collected into the Treasury Of
ne same on or before the first day of March.
z each and every year. And such Assessor
nent O. his accounts with the Treasurer Of the
aad CorPorctIon to allowance of ten perl /