Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-06-29
AN ORDINANCE.

| DRESCRIBING the mode OF aseeTtaining
and assessing the taxable property within
the Corporation of the town of Canton, ana
for collecting the revenue
SEC L. There shall be elected annually BY
the voters of the corporation, person 10 De
assessor snd collector of taxes for the coTP0-
ration of Canton, who shall al the time OF MS
appointment, be resident IN 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. or other qualified officer.
and shall enter into bond, with two or MORE
good and sufficient securities, to be approved
by the President and SelectmeD, payable 10 the
Governor of the State, Tor the time being or ms
successor in office, IN the penalty hereiHafteT
prescribed; the condition of which bond shall
be in the form to the effect following: .'The
condition of the above obi CATION Is such, that
whereas the above named A B. has been daily
elected Assessor and Collector OF taxes tor the
Corporation of Canton Now. theTeiOre-It the
said A b. shall faithfully and impartially A s.
sess all persons and property within the COrpO-
ration, which shall or may be taxable By law
and shall well and truly collect and punctualiy
pay into the Treasury of the Corporation ali
the taxes which shall be assessed and collect
ed by him according to law and shall do and
perform all other duties which pertain 70 this
said Office of Assessor and Collector of Taxes
during his continuance therein, this obligation
10 De void. orher~ise remain in full force and
virtue which bond with a certificate signed
by the President and cOuntersigued BY 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 the recording of II, deliver il
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 Assessor and Collector of taxes 1
for the Corporation of the town OF Canton /
shall execute bond with security as aforesaid 4
in the penalty of one thousand dollars.
SEC 3. If the Assessor and Collector Of 4
the Taxes of the Corporation of the town of i
Canton shall presume TO execute the duties Of
his office before he shall have given bond and L
taken the oath of office, agTeeably 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 a list thereof at any
time between the first day of January and the
first day of February in each and every year;
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, requiring
him or her to render list of property IN his or
her possession liable 10 taxation; which list
shall contain an enumeration of all such pro-
perty IN his or her possession as aforesaid with
lion of the situation of the lot, with the d.
nensions of, and improvement thereon, also,
he amount of his or her sales of all merchan-
fIZe sold within the years ending on the frs;
lay of January next, preceding the time of
such list. and IN he or she after
'uch written or personal application of the
Assessor and Collector shall neglect or refuse
% deliver to him the list of property in his or
her possession, liable 10 taxation as aforesaid 5
within the time limited for taking such list the
person so refusing or neglecting. shall paw
iouble taxes on all such property as he or she /
nay possess, according to the best information
concerning the same, which the Assessor and /
Collector can obtain. {
SEC .. The Assessor and Collector shall a
complete the list of the taxable property with &
n the time prescribed in the preceding section 1
md shall make out two complete lists of ali / {
he taxable property, together with the name :
II the persons chargeable with the taxes there Il
IN, and the amount of the taxes due from eacbl
erson, one of which lists he shall keen for hal
wn use as collector OF taxes, and the other
oPy of the same he shall deposit with theI 4
treasurer of the Corporation, for the insDec-t =
ion OF any person who may wish to examine n
he same. (
SIC 8. When the Assessor and Collector :.
hall have reason suspect or believe thar .r. Z
Merchant or veDder of merchandise or orber
erson is about TO leave the Corporation affe-I >,
aying made sale OF any merchandise and sbe :
ix on the amount of such sale. not havfrrt :
cen previously paid, the said A SCISSOR an9 i
nd J.
ollect the same. and in case of refusal 10 give =
i the amount of such sale or paw the tax after :
emanded, the Assessor and Col ector shafII =
roceed to make distress and sale of the goods
nd cnafties OF said delinquent, after having :
wen notice of sale by advertisements AZ rhs
oor OF the Court House ten DAYS previous ~ y
lie day of sale
SEC T. The Assessor and Collector Of t,rasI i,
'aii receive in payment of taxes imposed ac- 20
oroing 70 law any coin made current bv the III
LW8 OF the limited States orr
ITO specie upon presentation, or the Post notes n
any chartered Bank that pays specie on ali "
er notes on demand. =
Sec q II shall be the duty of the Assessor ar
20 Coleetor In tnis Corporation TO paw the Sc
oney by him collected into the Treas,,rx - =
'e same on or before the first dav of March. 81
each and every year. And such sseszor11 =,
I'd Collector shall be entitled upon the settle -
ent OF ms accounts with the Treasurer OF the -
-. - SoipoIc'Ion to an allowance Of ten perl Oh