The State guard., 1848-04-11

l efSt, 'e%'"'S eo SpiiPiJ hllH tuS piosi5iono
 ofthis act, the party so offending shall be
 subject to indictment. and upon convic-
 ton, shall forfeit and pay the sum of two
 thousand dollars one half to the use of
 the ini0rmer, and the other halfto the use
 of the State. And it shall be, and hereby
 is made, the duty of the Attorney General
 and the Solicitors of this State, to see
 this act enforced.
 SEC. l02 And be t further enacted,
 That there shall be levied and collected,
 from all persons liable by the first section
 of this act to pay a poll tax, the sum of fifty cents each.
 SEC. l03. And be a further enacted,
 That in the counties of Baldwin, Coying-
 ton and Washington, the Sheriffs shall
 be both Assessor and Collector of the tax
 es in their respective counties and they
 shall be required to give bond to the same amount, and ih the same manner as is re- quired of the County Assessor and Tax
 Collectors in other counties and in the said counties of Baldwin, Covington and Washington, there shall be appointed in each assessment district, two Assessors. to act in their respective district, with the Sheriff in his capacity of county assessor. And saiddistrict assessors, shall give bond in like manner, and be sul ject to the lia. bilities that district assessors in other counties are subject, and shall certify on oath to the assessment lists in their re. spective districts. a i
 SEC. l04. And De it further enacted, That the assessors in the several counties shall annually assess tax of one cent on all slaves under ten years, and two cents on all slaves over ten and under fifty years of age, for the purpose of paying for slaves who may he executed in pursuance. oflaw; and it shall be the duty of the tax collector to collect and return the same, at the same time, and in the same manner, they are by law required to collect and return the State tax and it shall be the duty of the Treasurer to keep said fund separate and distinct from the revenue of the State
 SEC. lO5. And De a further enacted. That so much of the several acts hereto fore passed in relation to the assessment and collection of taxes, as conflict with any of the provisions of this act be, and the same are hereby repealed; but so far as any of the provisions of said act may come in aid of the execution of this act, they shall remain in force and be constru- ed as part of this act.
 SEC. l06. And be a further enacted, That it be the duty of the Attorney Gen. eral to compare the provisions of this act with all the revenue laws heretofore pas sed and unrepealed, and to digest and compile in the form of an appendix, all such provisions of said laws, as are not repealed by this act. And it shall be the duty of the Comptroller of Public Ac- counts to cause to be printed and publish ed for the use of the Clerks of the County Courts, members of the Commissioners Courts, and Assessors and Collectors of Taxes in the several counties of this State, five thousand copies of this act with the appendix aforesaid annexed thereto.
 SEC. 107. And be it further enacted, That the Comptroller shall furnish the Tax Collectors in this State with suitable books, similar to those furnished the As- sessors, before they enter upon their du- ties as collector, in each and every year and it shall be the duty of each and every tax collector to enquire for any and all property of every species subject to taxa ton by the revenue laws of this State, which, from any cause may not have been assessed by the assessors, and to assess the same in the same manner, and under the same restrictions, that assessors to be appointed by the provisions oithis act, are required to do; and after such assessment is thus made, and entered in the said books above provided, to collect the tax thereon as if the same had been assessed by the assessors Provided, that the Con- missioner's Court, or Board of equaliza- ton for the State, shall have power to correct any illegal assessment so made, and to remit any illegal tax paid in conse. quence of such illegal and improper as. sessment, rH t4s t 1 | SEC l06. And De it further enacted, That the Tax Collectors shall return the said assessments, by them thus made, un- der oath, to the several Clerks of the County Court, who shall add up the re. spective amounts, and make and send co. pies to the Comptroller and Treasurers of the several counties, in the, same man. ner, and under the same penalties imposed in reference to the assessments of the as- sessors to be appointed by this act and for such extra services as are required of said Clerks and Sheriffs by this act the Commissioners Court of Roads and Reve. nue are authorized to allow reasonable compensation out ofthe County Treasury.
 SEC. l09. And De it further enacted, That none of the civil remedies or actions which may be proper to be instituted against any person for violation of any of the provisions of this act shall be delay ed or imparied for want of previous prosecution ofthe felony. And it shall be the duty of each and overy Sheriff, Coro- ner, Clerk of the County Court, Tax Col. lector and Assessor, and of. every Justice ofthe peace, to prosecute all persons who may be guilty ofany evasion or violation