Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-07-13
AN ORDINANCE

-
the Corporation OF the town q CaEtol- a1l
tor collecting the revenue
SEC /. There shall Be elected annually -
the voters Of the c0rPoTatior- psrsoE 90 D.
assessor s1d collector Of taxes for the e0r9a-
ration Of Canton, who shall ar the time cf s.s
appointment. be resident 10 the Companions
and before be snail enleE upon the tltIEs u
MS Office be shall gake and subscribe che oath
prescribed By the constitution before some
Justice OF the Peace OF other qualified l--4-e--
and shall enter into bond vita two or mo-e.
good and sufficient securities to Be approved
b. the President and Selecrmeu- PAYABLE % the
Governor Of the State. for she tine belnz OF his
successor n Office IN the penalty here ua-raE
prescribed: the condition Of which bond So
be IN the form or 20 the effect follow lr- - be
condition OF the above obligation rs smeh- that
whereas the above named A b. has been lllr
elected Assessor and Collector of taxes fer -se
Corporation Of Canton N0w- therelors-l t rae
said 4. B. shall faithfully and impart-allv A.
sess all persons ana prop Tty - ls--a ne Core
ration, which shall or NAV be taxable - t1z.
and shall well and truly collect and puue-u1lsv
paw into the Treasury Of the Corporarlp- al
the taxes which shaI be assessed uud collect
ed b him according 70 law and shall e. aa1
perform all other duties winch perralH O. -las
said Office Of Assessor and Collector ss Taxes
during his continuance therein rlIs Gb-l-atsea
TO be void. otherw Ise remain m full t1Ecs aE4
virtue: which bo1d with q certificate Signed
bv the President and couuteTzlEueC bE the
y
have been approved as Aforesaid and El1e cath
Of Office therein endorsed shall Be recorded 20
the Office Of the CLERK Of the Prostate Cou-t.
who shall, upon tie recording % TO- deliver st
TO the Secretary Of the Cooperation vs. no shall
lie Il among the papers Of the CoFrorauou-
where II shall be safely kept and preserved
SEC. 3 The Assessor and Collector Of taxes
for the Corporation Of the tosva Of Canzaa
shall execute a bond with securiry a. aforesaid
in the penalty Of one thousand dollars
SEC. 3. II the Assessor and Collector 81
the Taxes of the Corporation Of the t59n Cd
Canton shall presume 70 execute the dgries q
his Office before he shall have given bond and
taken the oath OF office. aEreeablv o. the aIrec-
tlOns Of this act; all such acts and proceed n-s
done under color Of office shall De- absolutely
void; and Il shall be the duty Of the Presldeat
70 have an action instituted agalas- Ll-- aec----
ing to law.
SEC. i. L shall be the duty of rhe 4 sssssgr
and Collector To apply to every person sr r-s-
dent within the Corporation "a ho h1rh rlcrela {
any taxable property for q list thereof az anv e
lme between the first day Of January and the F
lrst day OF February IN each and every wears E
and such applications shall be made b. the 4
Assessor and Collector in his own proper per-
son or by itten notice lctt ar the usual E
place OF residence OF such person. requiring E
him or her to render list Of property ID his 81
leT possession liable 10 taxation: wllch lisa 4
shall contain enume ration Of all sach pro-
Derty IN his or her possession a. aforesaid with
n said Corporation, and a particular 1escrIn-E
ion OF the situation of the lot. with the d. f
mansions Of, and Improvements thereon also.
The amount of his or her sales Of all meFehar-E
die sold within the years ending on the FRS
day Of January next, preceding the time Of
rendering such list. and IN case he or she after i
such written or personal application o. the
Assessor and Collector shall neglect OF refuse
20 denver 10 h!m the list OF property In his or
her possession, liable 70 taxation as uioresalE.
within the time limited for taxing such Ist- The f
person 50 refusing negIecting. shah pas
double taxes on all such property as he or she
may possess, according 70 the best information
concerning the same, which the Assessor and E
Collector can obtain.
SEC ). The Assessor and Collector shall
complete the list Of the taxable property vsirs-
IN the time prescribed IN the preceding section
ard shall make cut two complete lists Of all
the taxable property. together with the name
OF the persons ehaTgeable with the taxes there
on, and the amount of the taxes due from each
person one OF which lists he shall keep fer hisE
own use as Collector OF taxes, and the otherE
copy OF the same he shall deucsit w5ra tIs E
Treasurer Of the Corporation. for the fn=oer
ton OF any person who may wish TO examine
the same.
SIC 8. When the Assessor and Collector
shall have reason 10 suspect or believe that anv
merchant or vender OF merchandise or ether
person IS about 10 leave the Corporation after
having made sale of any merchandise and the
tax on the amount Of such sale. not havfrr
been previously paid the said Assessor ard
OoliEesoE sllai proceed IOrtaNtf1 = asses and
collect the same. and IN case Of refusal "a ~swa
n the amount of such sale or pay the tax afterI
demanded. the Assessor and Col ecfor shall
proceed TO make distress and sale Of the goods
md chattles of said delinquent, after havin~
ylyen notice OF sale By advertisement a. the
ioor of the Court House ten DAYS previous 10 / ,
he dav of sale.
SEc- T. The Assessor and Collector Of taxes s.
hall receive III payment Of taxes imposed ac- Z
'oIding 20 law any COIN made current D. the !
AIS OF the United States notes convertible
INTO specie upon presentation. or the Post notes :
i any chartered Bank that pays specie On all ;
Ter notes on demand :
SEC g. 1t shall be the duty OF the Assessor .
no collector IN tins CORPORATE n 70 pay the :
money BY him collected into the Treasury NIL :
he same on or before the first Gav of Na-rh- / :
4 each and every year And sach AS=ss=oxl :
nd Collector shall be entitled upon the se-rie- :
rent o. ms accounts with the Treasurer offhe :
aid CoTporction 70 an allowance Of zen rsrF >
enf. on the amount collected