Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-09-07
AN ORDINANCE.

II 0RESCRtBlNG the mode OF ascertaInIng
and assessing the taxable property within
the Corporation of the town Of Canton, 1IG
for collecting the revenue.
SEC. /. There shall be elected annually BY
the voters OF the corporation, a person 10 be
assessor snd collector OF taxes for the corpo-
ration of Canton, who shall at the time OF his
appointment, be a resident in the corporation;
and before he shall upon the duties of
his Office be 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 OF 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 the effect following: s'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
Corporation of Canton. Now, therefore. If the
said A. B. shall faithfully and impartially A :
sess all persons and property within the Corpo-
ration, which shall or may be taxable BY law.
and shall well and truly collect and puuctualv
pay into the Treasury of the Corporation al
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 obligation
to be void, otheTw 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 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 II, deliver il
to the Secretary of the Corporation, who shall |
6'e it among the papers of the Corporation, /
where it shall be safely kept and preserved
SEC. 2. The y SCISSOR and Collector of taxes
for the Corporation of the town OF Canton I
shall execute bond with security as aforesaid /
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 4
Canton shall presume to execute the duties Of i
his Office before he shall have given bond and 1
taken the oath of Office, agreeabIy 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 action instituted against him accord
ing 10 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
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 TO taxation; which list
shall contain enumeration of all such pro-
perty IN his or her possession as aforesaid with
N said Corporation, and particular descrIp-I
ion OF the situation of the lot, with the d.
nensions of, and improvement thereon, also.
he amount OF his or her sales OF all merchau-
1Ize sold within the years ending the first
lay OF January next, preceding the time of ,
endeung such list, and IN case be she after
such written or personal application of the
Assessor and Collector shall neglect OF refuse
D deliver to him the list of property IN his or :
Ter possession, liable to taxation as aforesaid. !
within the time limited for taking such liss, the
,erson SO refusing or neglecting, shall paw !
iouble taxes on all such property as be or she
nay possess according TO the best information I
concerning the same, which the Assessor and
collector can obtain
SEC. D. The Assessor and Collector shall :
complete the list of the taxable property WITH 4
n the time prescribed in the preceding section .
nd shall make out TWO complete lists of an / :
he taxable property, together with the name :
4 the persons chargeable with the taxes there =
n, and the amount of the taxes due from each
erson, one of which lists he shall keep for his
wn use as Collector of taxes, and the otheri
opy of the same he shall deposit with the | !,
treasurer of the Corporations for the insBec- n
on OF any person who may wish to examine p
ne same. +,
SEC. 6. When the Assessor and Collector u
hall have reason TO suspect or believe thar any X
lerehant or vender of merchandise or Other
erson IS about TO leave the Corporation after D.
aving made sale of any merchandise. and the Il
X on the amount OF such sale, not having <
cen previously paid, the said Assessor ard Il
oliector shall proceed forthwith assess an5 b,
1llect the same. and in of refusal to give Ii
the amount of such sale or paw the tax afrerl N
emanded. the Assessor and Col ector shall
-oceed TO make distress and sale OF the goods
10 chaffies OF said delinquent, after haring
ven notice of sale BY advertisements atrhe
Dor OF The Court House ten days previous 10 Y
e day of sale.
SEC q The SCISSOR and Collector of t,~s. n
al receive IN payment of taxes imposed ac- to
riding 10 law any coin made current bv rhs 4,
VS. of the United States. or notes conve-r,5is -
10 specie upon presentation the Post notes III
any chartered Bank that paws specie on all | =
II notes on demand - an <
Gee. o. 1t shall be the duty of the A .ses-or !
I'd Collector in this CorporarI N TO nav H. {.
oney By him collected into the Treasury al :;
same on or before the first day of March | =,
eac1 and every year. And such Assessor r.
: sai pc ehtlted upon the sertlef ed
ID CorPorction TO an allowance of ten perI ~
Mt on the amount collected =,