Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-06-15
AN ORDINANCES.

| and assessing the taxable property within
the CurporatIon of the town Of Canton, and
! tor collecting the revenue.
| SEC l. There shall b. elected annually by
| the voters of the corPoratIou, 4 person TO Be
| assessor snd collector of taxes for the cJrPO-
| ration of Canton, WI, snail at the time OF MS
! appointment, be Il ,sldeHt m the corporation /.
| and before he snail enter upon the duIIes OF
| his office he shall take and subscIIbc 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, 10 be approved
b the President and Selectmen, PAYABLE 10 the
Governor of the State, for the time being. or his
successor in Office, in The penalty here natter
prescribed; the condition of VIII ch bond shall
be IN the form OF the effect following: = The
condition of the above obligation IS such, that
whereas the above named A. b. has been duly
elected Assessor and Collector OF taxes for the
Cooperation of Canton. Now, therefore, If the
said y. b. shall faithfully and ImpartIally =
sess all persons and prop rty within the COTpo-
ration, which shall or may be taxable BY law,
and shall well and truly collect and punctuauv
pay into the Treasury OF the Corporation all
the taxes which sh Ill be ass ssad and collect
ed rs him according 10 law, and shall do and
perform all other duties wh.cI pertain 10 this
said office of Assessor and Collector OF Taxes
during his continuance therein, this Obligation
| to be void. other" Use remain IN full force and
! virtue: which bond with certificate signed
by the President and countersgued bv the
Secretary; that the st curlfies therein named
have been approved aforesaid. and the oath
OF office therein endorsed, shall be corded IN
the office of the Clerk OF the Probate Court.
who shall, upon recording of n, deliver 1t
| to the Secretly of the Cooperation, who shall
| f il among the papers of the Corporation,
where it shall be safely kept and preserved.
SEC. 2. The A SCISSOR and Collector Of taxes
for the Corporation of the town Of Canton
shall execute a bond with security aforesaid
in the penalty of one thousand dollars.
SEC. 3. If the AssessoT and Collector Of
the Taxes of the Corporation Of the town OF
Canton shall presume to execute the dufIes OF
his office before he snail have given bond and
taken the oath OF Office, agreelbIy 10 the dlrec-
riJns of tn act: all sucI acts and proceedings
done under color OF Office shall be absolutely
void; and il shall b. the duty Of the President
to have an action instituted against han accord
ing to law.
SEC d 1t shall be the duty of the : rs 1r
and Collector TO apply to every pe-sra - res
dent within the Corporation Who haiti -cf
any taxable property for lis thereof ~ aa
Ime between the first day al Jaal.r, a.I the
first day of February IN each and every yea
and such apple ItIons shall be made b. the
Assessor and Collector in his own proper per
son or hy " itten notice left at the usual
place of resideLc, OF such person, requiring
aim or her To render list of property IN his OF
ner possession liable to taxation; which lISr
shall contain an enumeration OF all such pro-
perry III dis OF DtI as AFORESAID y IN
IN said Corporation, and particular descrip-
ton of the situation of the lot, with the d.
mensiOus OF, and improvement thereon, also.
the amount of his or her sales Of all meTchau-
die sold within the years ending the tirst
day If January nexf, preceding the time OF
rendering such list. and IN case he she after
such written or personal applI alton of the
Assessor and Collector shall neglect OF refuse
liver To him the list of property IN his or
le7 possession, liable to taxation as aforesaid,
-iti the time limited for taking such lis. the
.e-s-n SO refusing or negltCtIng. shall paw
dala taxes on all such property as he OF she
may possess, according to the best information
concerning the sumo, which the A ssessOr and
Collector can obtain
SEC. 5 The Assessor and Collector shall
complete the list of the taxable property u itI.-
III the time prescribed in The preceding section.
and shall maze out 'wo complete lisrs OF all
the tIxable property. together with the name
of the persons chaigeable with the taxes there
on, and the amount of the taxes due from each
person one of which lists he shall keep for hi
own use as Collector of taxes, and the other
copy of the same he shall deposit with the
Treasurer of the Corporation, for the inspee-
ton of any person who may wish 10 examine
the lme.
SEC. 6. When the Assessor and Collector
shall have reason 70 suspect or believe that aDv
merchant or vender Of merchandise or other
person is about 10 leave the Corporation after
having made SHE OF any merchandise, and the |
tax the amount Of such sale. not having
been previously raid, the said A ssessor and
Collector shall proceed forthwith assess and
collect the same. and case of refusal TO give
IN the amount OF such sale paw the tax ter !
demanded. the Assessor and Col ector shall |
proceed TO make distress and sale OF he goods
and chattles of said delinquent, after having
given notice of sale By advertisements al the
door of the Court House ten days previous to |
the dav of sale.
Sac 7. The A SCISSOR and Collector of taxes
shall receive IN payment Of taxes imposed ac-
cordIng to law any coin made current By the |
laws of the United States, or notes convertible
into specie upon presentation, or the Post notes
of any chartered Bank that pays specie on all |
her notes on demand.
SEC. 8. 1t shall be the duty of the assessor
and Collector IN this CORPORATE To paw the
money By him collected into the Treasury II
the same on or before the first day of March. |
In each and every year. And such Assessor
and Collector shall be entitled upon the settle
ment o. his accounts with the Treasurer OF the |
said CorPorction TO an allowance Of ten per
cent. on the amount collected.