Madison Whig advocate. [volume] (Canton, Miss.) 1839-1841, 1839-07-06
An ORDINANCE.

| Id RESCRlBING the mode OF a-eet-A--.
and assessing the taxable property within
! the CORPORATION Of the town Of Canton and
4 for collecting the revenue
| SEC l. There shall be elected annually BY
| the voters of the corporation, person % De
assessor snd collector of taxes for the e0rpo-
ration of Canton, who shall al the time OF has
appointment. be resident IN the cOrporatt9ns
and before he shall enter upon the duties q
his office he shall take and subscribe the oath
prescribed by the constitution before some
Justice of the Peace, or other qualified ofhcer,
and shall enter into bond with two OF more
good and sufficient securities, to be approved
bv the President and Selectmen, payable 20 the
Governor of the State, for the time being or Ms
successor in office, IN the penalty here natter
prescribed; the condition OF which bond shall
be in the form 10 the effect following ~Ihe
condition of the above obligation - SUCH that
whereas the above named A B. has been duly
elected \ Assessor and Collector OF taxes tor tue
CORPORATION of Canton. Now, therefore, II the
said A. b. shall faithfully and ImParually As
sess all persons and property within the Corpo-
ration. which shall or NAV be taxable BY law.
and shall well and truly collect and punetually
paw into the Treasury of the Corporation all
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
TO be void, otherwise remain in full force and
virtue: which bond with certificate signed
by the President and countersigned BY the
Secretary; that the securities therein named
I.a.r beer, approved a. aforesaid anna sfr-- sssrts
of office therein endorsed, shall be recorded IN
the office of the Clerk of the Probate Cont. /
who shall, upon the recording of n, deliver Il [
TO the Secretary of the Corporation, who shall 4
h'e it among the papers of the Corporation 1
where it shall be safely kept and preserved
SEC. 2 The Assessor and Collector Of taxes
for the Corporation of the town OF Canton i
shall execute bond with security as aforesaid 4
in the penalty of one thousand dollars
Il
the Taxes of the Corporation of the town of Il
Canton shall presume to execute the duties Of
his Office before he shall have given bond and
taken the oath of Office, agreeably the dirse-
lions of this act: all such acts and proc edings
done under color of office shall be absolutely Il
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 4 SCISSOR
and Collector TO apply 10 every person or resi-
dent within the Corporation who hath therein
any taxable property for a list thereof az anv
time between the fiTst day of January and the
first day OF February in each and every wear.
and such applications shall be made bv the
Assessor and Collector in his own proper per a
son or by a writer notice left at the usual
place of residence of such person. requiring
him or her to rende- list Of property IN has or
her possession liable TO taxation: which Est
shall contain enumeration Of all such pro
perty IN his or herpOssessiOn aforesaid With
IN said Corporation, and particular descrip-I
ton of the situation of the lot. with the d.
mansions of. and Improvement thereon A., I q
the amount of has OF her sales of all merchau-I
die sold within the years ending on the first
day OF January Rext. preceding the time of
such lis. and IN case he or she after
such written or personal application OF the
Assessor and Collector shall neglect OF refuse
to deliver to him he list Of property N hrs or
her possession, liable TO taxation aforesaid :
within the time limited for taking such Inst. the
person 50 refusing or negleetIng, shall pay =
double taxes on I'll such property as he or she >
may possess, according to the best information
the sne, which the Assessor and b
can Obtain. ;
SEC D The Assessor and Collector shall a
complete the list Of the taxable property with g
in the time prescribed In the preceding section /
and shall make cut two complete lists OF al g
The taxable property, together with the name :
Of the persons chargeable with the taxes there =
0n, and the amount of the taxes due from each
person, one OF which lists he shall keep for hizt
1wn as Collector of taxes. and the othsrl
copy of the same be shall deposit with the i
Treasurer of the Corporation, for the i1sDee-i 4
ion OF any person who may wish TO examine p
Inc same. 4
shall have reason 10 suspect or believe that arv
merchant vender of merchandise or other
person Is about to leave the Corporation after .
laying made sale of any merchandise. and the Il
ak on the amount of such sale. not having :
been previously paid. the said Assessor and Il
Collector shall proceed forthwith assess and B
collect the same and IN case of refusal to give II
n the amount of such sale or paw the tar after II
demanded, the Assessor and Col ector shall
proceed to make distress and sale of the goods
md cnattles of said delinquent after having
rlven notice of sale b. advertisements at the
ioor of the Court House ten DAYS previous to y
he day of sale
SEC :. The Assessor and Collector Of taxes i
hall receive IN payment of taxes imposed &C 9
.ording TO law any coin made current BY the q
avs of the United States, or notes conveTtib BE
nto specie upon presentation, or the Post notes q
# any chartered Bank that pays specie on al =
Ter notes on demand q
See g. 1t shall be the duty Of the A SCISSOR a
md Collector IN this Corporate paw the -
money by him collected into the Treasury of =
he same or before the first day Of March =
n each and every year. And such Assessor r.
nd Collector shall be entitled upon the settle =.
nent OF his accounts with the Treasurer OF the =
and CorporctIon TO an allowance Of ten perl d
enf the amount collected =