The Yazoo City Whig and political register. (Yazoo City, Miss.) 1842-1844, 1843-08-25
An Act

TO AMEND THE REVENUE LAWS OF THIS STATE.
Section /. Be IL enacted By the LegislG-
ture of the State Of Mississippi, That the
sixteenth section Of san act supplementary
to an act TO provide for the revenue of this
State, approved February 9th, l64l," be
and the same is hereby repealed.
Sec.2. BE Il further enacted, That so
much of the thirty-seVenth section Of "an
act 10 provide for the revenue Of this State,
approved February 9th, lS4l" as requires
the collectors of taxes to advertise tax sales
in a newspaper, be and the same is hereby
repealed, and that all sales of real estate dis
trained for taxes, shall be made in like man
ner and upon like notice as now required by
law upon sales of real estate made by She
riffs upon executions.
Sec. 3. Be 1t further enacted, That so
much OF the forty-second section of San act
10 provide for the revenue Of this State, ap-
proved February 9th, lS4l" as entitled The
collector of taxes TO FIVE dollars for each con-
veyance of land sold for taxes, be and the
same is hereby repealed, and that for ma
king such conveyance the collector shall be
entitled 10 receive one dollar and no more.
Sec. 4. Be it further enacted, That so
; much Of the fifteenth section Of Gan act
supplementary to an act to provide for the
revenue of this State, approved February
9th, lS4l," as authorizes the owner Of lands
sold for taxes to redeem the same by paying
the purchaser the sum of money paid by him
for the taxes and costs of sale, togelheTwith
sixteen per cent per annum upon said sum,
be and the same is hereby so amended as to
require the payment of fifty per cent. upon
i 4 ~
and if not within twelve months, one hun
dred per centum.
Sec. 5. Be 1t further enacted, That the
eighteenth section of "an ACT supplemental!
= TO an act to provide for the revenue of thi
State, approved February 9th, 1S4l," b
n and the same is hereby repealed, and tina
r hereafter it shall be lawful for the tax col
" Electors TO distrain and advertise real estat
70 for the taxes due thereon from and after III
II fifteenth day of January in each and ever
" year.
r Sec. 6. Be IL further enacted. That a
n tax collectors deeds hereafter made in thi
Is Slate, shall be in The form or in effect an
Mt substance as follows, viz:
81, A B, tax collector fer the county {
-, have this day according to law sol
the following tract of land, TO wit: (here il
sert the land) as the property of G D, f
- the taxes due thereon for the year -
to wit: the sum of --, when E + bein
the best bidder at the sum of ---,
e, therefore sell and convey said land to sa
E T. his heirs, &c, forever. Given und
my hand and seal this --- day of
lite SEAL
Tax Collector"
ply Which deed shall be prima facie eviden
O., that the tax collector performed all thin
'u- required by law of him before selling 1
OF same, and that he was authorized by law
lsell the same for taxes, and said deed sh
ma not be impeached, unless for some negle
- or fraud directly charged and proved
Sec. z. Be Il further enacted, That /
Office of tax collector, from and after I
. first day of November next, be abolish,
and from and after that time all the dut
required by law of the tax collectors sf
be performed by the sherihs of the SIEVE
counties, who shall receive for their serv
eS, three per cent. on the amount by them
n, lecte6, and shall be liable for failure
ring neglect of any duty required by law, or
/ for embezzlement or conversion to their c
lue. use of any State or county taxes TO
ging amount, TO the same penalties now pres
eys, bed BY law against tax collectors; and
old sides tie bond now required by law,
flee, sheriff shall give another bond for the
lection of taxes, in the same penalty
IT, conditioned in manner now prescribed
law for bonds of tax collectors.
Sec. 8. Be 1t further enacted, Tha
any failure on the part Of the board of pc
,fes to discharge the duties required by this
~ or san act supplementary to an act TO
Nc vide for the revenue of the State, appFc
~ February 9th, ls4l,n each member of
- board in each aud every county in the S
shall be subject TO 6ne Of one hun
n dollars, to be recovered on motion oil
-, district attorney, whose duty it shall
w, institute and prosecute said motion,
The certificate of the auditor Of public
LJNG' counts of such failure or neglect of I
which said 6ne shall be paid over int,
r. treasury of the State by the sheriff CO
ZION ing the same, upon the warrant of the
- tor Of public accounts: Provided, the
aus district attorney be permitted to rel
Tn. lcommission Of twenty-five per centum
~ sums received on such motions.
Sec. 8. Be e further enacted, Til
each and every return Of the elastic
Ma and assessment Of lands required by h
or the revenue laws Of this State