Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-07-20
AN ORDINANCE.

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 b
the voters of the corporation, person TO be
assessor snd collector OF taxes for the cerPa-
ration of Canton, who shall at the time % his
appointment, be resident IN the corporations
and before he shall enter upon the duties 81
his office he shall take and subscribe the oafh
prescribed BY the constitution, before some
Justice of the Peace, or other qualified otncer-
and shall enter into bond, with two or mere.
good and sufficient securities. 10 be approved
by the President and Selectmen- payable 90 tae
Governor of the State. for the time being. or ms
successor in office, IN the penalty hereinafter
prescribed; the condition Of which bond shall
be in the form or TO the effect toil0Wings she
condition of the above obligation Is Such thai
whereas the above named A. b has been dalv
elected Assessor and Collector OF taxes tor the
Corporation of Canton Now, therefore. IL the
said A b. shall faithfully and impartially A.
sess all persons and property within the Corp0-
ration, which shall or NAV be taxable bv law.
and shall well and truly collect and puncrualiv
pay into the Treasury of the Corporation al
the taxes which shall be assessed and collect
ed by him according 10 law. and shall do ard
perform all other duties which pertain - this
said Office of Assessor and Collector Of Taxes
during his continuance therein. tins obligation
TO be void, otherwise remain N tuli force and
virtue: which bond with 4 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 the recording OF IL, deliver ID
TO the Secretary Of the Corporation, who shall
file 1t among the papers OF the Corporation
where II shall be safely kept and preserved
SEC. 2. The AssessOr and Collector OF taxes
for the Corporation of the town of Canton
shall execute bond with security as aforesaid
the npnalfv of fh0u=aun RnEimrz
SEC 3. If the Assessor and Collector Of
the Taxes of the Corporation OF the Town of
Canton shall presume TO execute the duties q .
his office before he shall have given bond and i
taken the oath of Office, agreeabiy 10 the dIree-
t lis of this act- all such acts and proceedings
done under color of Office shall be absolutely E
void; and it shall be the duty Of the President 4
10 have an action instituted against hirn accord
ing TO law
SEC. 4. 1t shall be the duty Of the Assessor
and Collector TO apply 10 every person or resl-
dent within the Corporation who hath theretn
any taxable property for Inst thereof az anE
time between the first day OF January and the
first day of February In each and every years
and such applications shall be made by the
Assessor and Collector IN his own proper per-
son or by written notice LETT at the usual
place of residence of such person. reIuiring
him or her 10 render list Of property IN hls OF
her possession liable TO taxatieHs which iisz
shall contain an enumeration Of al such pro
perty IN his or her possession a aforesaid WITH
IN SAID Corporation, and a particular uescrif-
ton OF the situation of the lot, Win the d.
mansions OF, and improvement thereon, ai-o-
the amount of his or her sales OF all meFehan-
die sold within the years ending on the hrst
day OF January next, preceding the time Of
such list. and IN case he or she after
such written or personal application OF the
Assessor and Collector shall neglect o. refuse
to deliver 10 him the list OF property m his o.
her possession, liable to taxation as aforesaid.
within the time limited for taxing such lsE- the
person 50 refusing or nestsetang, snaA paw
double taxes on all such property a. he Or sac
may possess. according 10 the best information
concerning the same, which the Assessor and
Collector can obtain
SEC >. The Assessor and Collector shall
complete the list of the taxable property viii .
n the time prescribed IN the preceding section.
md shall make out TWO complete lists Of al
he taxable property. together with the name
II the persons ehargeable with the taxes there-I
IN. and the amount of the taxes due from e-~E
'wn use as Collector Of taxes. and the orh~-
,opy of the same he shall deposit wife ~. / /
Treasurer OF the Corporation. for the in~psr- !
ION OF any person who may wish to exaain~ )
he same :
SEC g. When the Assessor and CoIle~.a- :
hall have reason 10 suspect or believe thar anx !
merchant or yender of merchandise or otherE
erson Is about TO leave the Co-porarior ,fts~E ,
aving made sale OF any merchandise. and the i
Ak on the amount of such sale. not h,xs~rI :
cen previously paid the said Assessor an- / 1
collector shall proceed forthwith assess aas D
oliect the same. and in of refusal 70 rixe i
4 the amount of such sale or paw the tar sirer =
emanded, the Assessor and Gel sero~ ..~rI
Toceed TO make distress and sale Of the goal-H
nd chattes Of said delinquent. after havinrI
wen notice of sale By advertisement "a -
DOR OF the Court House ten DAYS previous - y
le day of sale
SIC y The A assessor and Collector Of saxs~ =
1all receive IN payment Of taxes imposed ac :
0rding to law any coin made currenr BIZ tks j;
US Of the United States, or notes conx~r.shfeI
10 specie upon presentation, the Post note. i
any chartered Bank that paws specie In III =.
er notes on demand. :
SEc- 9. Ii shall Be the duty OF the A ,ses.,- !,
pa Collector IN this Corporate n % paw to- =
oney by him collected into the Trx.-arx III :
= same on or before the FIRST day Of March, .
elch and every year. And such As-~-~,-I :
"a Collector shall be entitled upon rhe s<srle- :
ent o. his accounts with the Treasurer or me =
"a 1orPorcflon 70 an allowance OF ten per j
nj on the amount collected