Holly Springs gazette., 1844-03-30

such collector AMI his SuretIeS. or their rep
resentaiyes in the same manner as is pro
viIed for proceeding ,ainst defaultefs 10
the State; and all suits brought against as
SCISSORS and collectors of taxes in favor OF
the State or any county. shall have prece-
dence in trial Of all civil business on the
docket of the court, whenever the attorney
general or district attorney shall desire TO
axe up and dispose OF the same and for ev
| cry judgement recovered by the attorney
general or district attorney against an asses
or, collector or his sureties or :heir repre-
seutaives, he shall be entitled to lee of
twenty dollars, to BE- taxed against The de-
fend mt or defendants in the oil of costs
SEC. 81 That it shall be the duty of the
clerk of the court in which any Judgment
shall be rendered against any ASSESSOR or
collector Of taxes. CT his snreties, or his or
her representatives., to endorse on the exc
cut,on that M security of any kind is to be
taken, and the coroner is 10 be governed ac.
cordinglv and it shall be the duty of the
sheriff of each county to pay TO the State
and county treasnrers respectively. al! mon
les col ected by him under the provisions of
this act
SEC. p. That i; shall be the duty ofthe
auditor of pu5Iic accounts, within thirty
days after the day Oh which tax collectors
are repaired by this act to make returns OF
the taxes of their counties respectfully for
the use of the State. 10 furnish to the gov
ernor a certified list of all defaulurg tax
collectors. together with the amount of de
falcations of each. and the governor shall
have power to remove from office any sue b
Iefaulting tx collector. and appoint suta
ble person to fill the vacancy occasioned
hereby
SEC 81. That if any tax collector shall
embeZzle or appropriate to his own use any
money collected by him cor the use of the
State or county. be shall be deemed guilty
ofa high mis1emeauor 10 office, and shall,
on conviction thereof. be fiaed one thousand
dollars and be imprisoned not less than SIX
nor more than twelve months, and shall for
ever thereafter be incapable oil holding any
Office of trust or profit in the State.
SEC So That every sale of land shall
be made at the door of the court house OF
The county IN which 1t is situated between
the hours of eleven O'clock, A Nj. aud 5
O'Clock, Z. M and in making such sd es,
the collector shall not sell in any one lot
more than one-eighth OF section but If
one lot will not sell for the amount of taxes
due and the cost and charges that shall have
accrued, rs many lots of that uanIity may
b. sold rs will be sufficien: to defray the a
mount due; and the collector may adjourn
anv snch sale from day TO day, if necessary
SEC. Sc. That q e purchaser or purchaS-
erS of lands at tax sales shall Immediately
pay the amount BID aud if the amount bid
be not Immediately paid. he collector shah
oflef the land again and If j; sells for a less
sum than was at first bid, he shall charge
the first purchaser with the difference, aud
# II amounts To more than fifty dollars, he
shall deliver the account To the district at
t0'ney OF his district, tu be recovered bv law;
and ifit shall be less than fifty dollars. he
shall institute suit for the same Ia the name
o. the State, before some juslce ofthe peace
In said county.
SEC 81. That upon payment ofthe price
bid, the collector shill execute to the pur-
chaser under his hand and seal, a fee sim.
pie deed OF conveyance for the land sold.
which deed he shall ackno~ ledge before
some officer authorised 10 take acknowl
edgemenls. aud which deed shall vest ia the
purchaser a full and complete title TO said
lands. subject, however. to all liens on the
same in favcr of the State. and suo ect TO re-
dempton by The owner. as hereinafter pro-
vlded for.
SEC. 58. That the president of cashier
of any bank, the ca pisa stock of which is
taxable. shall on or before the first day OF
May in each year. deliver to the assessor of
the county ia which said bank is liable to
be taxed written Statement OF the capita
stock actually paid in. except such s;oek as
is held by the State or some incorporated
literary or charitable institution, which
shall be verified by the aft IA Wit
of the president or cashier of such bank
SEC 50. That if any bank, the capita
stock ofwhich is subj ct to tax alton accord |
ing to the provisions of this act. shall fail or
refuse within thirty days after the time pro-
vided In the preceding section. to deliver to
the assessor of the proper county. a state
ment OF It's capital stock. as therein provided /
he asst ssor of the proper county. shall as
sess said bank according to the capital stock
authorized by the charter thereof
SEC, 90. That ifthe president or cashier
of any bank taxed according to the provis-
ons ofthIs act, shall refuse to pay The tax.
he said bank shall pay double tax, and it
hall be the duty ofthe tax collector to dis
rain ard sell all the visible properly and
fleets OF said bank, its safes, desk, tables.
,anking house. &c, in the same manner
bat distress aud sales are made under this
CT against the individual tax payers of the
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