The Port Gibson herald, and correspondent., 1850-04-26

At the foot of the return made in manner
aforesaid, the tax collector shall, in open court
mae and subscribe The following oath Of afima-
tiCn: j, -, tax collector of county.
do soemnly swear, Cor affirm That the lands
and lots in the above list are delinquent Of non.
payment oftaxes dae thereon for the year-
that have received no part Of the same, and that
after diligent inquiry have found no personal
property liable to distress for the same, SO far as
know: So help me God"
A. B., Tax Collector, - county
The board of Police, on the 2nd onday in
April in each wear, shall examine the list so re-
turned, and shall by order, entered ON their min
utes direct the Clerk OF the Probate court to GER
tifv literal and exact copy Of the same to the
| Auditor OF Public Accounts within ten days after
such examination, and to post like copy at tie
court house door Of his county. FOR making
said list and verfcaton, the tax collector shall
be allowed, on his settlement with the Auditor,
credit not exceeding fifty dollars at the discre-
ton OF the Board Of Police, to be fixed bv them
on examination Of said list and certified with the
same; and for bis certified copies Of the ssme
Wlltll deliN0tGu " blSIh Slldil w
allowed sum not exceeding twenty dollars at
the like discretion of said Board. payable TO the
order Of the clerk, on the warrant OF The Auditor
from the Stale Treasury. And in the absence
o such certified list, no credit on account Of such
delinquent lands shall be allowed the tax collec-
tor by Tie Auditor of Public Accounts But in
case OF failure 10 certify copy Of tile same as
herein required. the clerk of the Board Of Police
ko III Ia - fbn - COLLECTOR Ior all do
ges occasioned to him thereby, in an action on
the case in the circuit court Of bis county.
Sec g. Be il further enacted. That on settle
ment OF the taxes due the State from his county,
the tax collector shall be allowed credit for the
sum of the State and county taxes due on the
| lands returned and on settlement Of the taxes
due the county, the collector shall pay 10 the
county treasurer the amount so allowed by the
Auditor for county taxes on such delinquent lists.
Sec Be IL further enacted, That said list and
verification, when filed in the Office Of the Au-
ditor of Public accounts, shnll be entered on a
record kept for that purpose, and shall vest a Il.
lie to the lands and lots therein returned in the
, State of mississippi, which shall be impeacha-
, be only on proof that the taxes for non payment
, whereof tie said lands were returned forfeited,
had been in fact paid to the collector before the
return Of said lists by him 10 the board OF police:
And. in all controversies which may arise touch.
ing the delinquency and forfeiture Of such lands,
the certificate o. the Auditor under his seal oil
Office liable 10 be rebutted only by proof of such
| payment to the collector. For each certificate
given BY the Auditor uuder this section there
shall be paid him by the party applying for the
| same the sum Of fifty cents, except when applied
f for in behalf OF the State BY any authorized Off
Ger. Ard for The entry on his record Of the lands
{ so returned and the taxes due thereon. the Audi
ter shall be entitled to receive from the Stale
Treasury, for each legal division or sub division
of section so returned, the sum of ten cents to
be paid on his warrBnt, from the State Treafury,
! after his account for the same shall have been
examined and compared with said entries. and
so certified by the Attorney General or State
Treasurer
Sec. 5. Be ii further enacted, That every col
lector, on rect pt of any tax, shall deliver to he
person paying the same receipt specifying the
: particular property on which such tax shall be
, paid. for what year, and the date ol such pay
( ment.
Sec. g. Be il further enacted That upon the
production OF the receipt Of the collector duly
made, and bearing date prior to the collector +
return as herein required, for taxes nt the year
for which any of said lands may have been re-
turned delinquent, The Auditor of Public Ac'
counts shall execute to the owner OF such receipt
quit claim of the title of the State under such
return Of the collector, under the seal OF his OH
ce and shall re charge the collector with the tax
esaIiowed thereon and costs, together with thirty
per centum damages thereon, to be collected as
any other tax for which such collector may be
in default; and; if any collector. after receiving
the taxes due on any land shall knowingly re-
IL. Joi.r nolisnfpr
: conviction thereof, on indictment or presentmen
. in the circuit court of his county, within three
! wears after such offence, shall be sentenced tC
pay fine Of rot less than twenty. nor more thar
: five hundred dollars in the discretion ofthe court
one half of which shall be paid 20 the prosecutor
and the other into the county treasury en- account
n of the common school fund.
!. Sec Z Be it further enacted That if any per
son interested in any lands forfeited to the State
! under this act shall within two years alter tht
date of the collectors return, pay to the Auditor
OF Public Accounts the sum of the taxes ant
damages for which the same were returned, ant
/, the costs of the entry of the in the books
the Auditor, together with fifty per centum dana
ges thereon and the State and County Taxes
subsequently accrued on such lands, the Audlto
shall execute and deliver to such person certi
}, ficate Of redemption Of the same. under the sea
of his Office, which shall be held and taken Al
evidence OF the redemption of said lands; and the
day of the redemption of saidlands with the nam
4 ofthe person redeeming the same, shall be enter
ed on his record of said lands. m column oppo
!. site the numbers describing the same. For eacl
y legal division of quarter section or less, @
n land embraced in such certificate, the Auditor
at the time o. making the same, shall be entitle
TO receive from the person applying for sue
4 certificate. the sum of fifty cents and no more.
! Sec. s. Be ii further enacted, That all money
:. received bv the Auditor of Public Accounts 70
2 the redemption Of lands, pursuant TO this ac
shall be specified in receipt Of the Auditor, t
be filed in his Office for each case Of redemption
and he shall keep an account in separate boo