The weekly Panola star. [volume] (Panola, Miss.) 1857-1881, 1866-11-24

wagon or other conveyance. shall
transport, or offer to transport, or
permit the same to he done. ii in hi.
power to prevent il, any cotton sub
jcct TO this tax, and upon which this
tax has not been paid, such person
shall be liable to n fine of five dol
lars for each aud every bale, recover
able before the mayor Of any city or
town, or before any Justice of the
Peace of this State; Provided, That
the sheriff shall receive in payment
Of said tax the receipts given for
taxes paid under an act entitled "An
act levying special tax on certain
persons and property therein named,
approved November l6, 1865, where
the said receipts are in the hands of
the original party to whom they
were given, aud the sheriff shall re-
port and pay monthly.
Sec. 2. Be il further enacted, That
cotton brought into this State for the
purpose of sale or shipment, shall
not he subject TO the tax imposed by
this or any other act but in all cases
where the sheriff shall have any
doubt as to whether the cotton WIS
or was no. produced or grown in this
State, he shall require the written
affidavit from the grower of said cot
ton, or some other credible person, as
to the fact.
Sec. 3. Be il further enacted, That
this assessment is intended to take
the place and be in lieu of the tax of
one dollar per bale levied by the act
to which this is an amendment, Of
one dollar "on each and every bale
Of cotton grown or produced during
the year next preceding the assess
ment.
Sec. 4. Be- il further enacted, That
the several sheriiis, when they re-
ceive in payment of taxes any re-
ceipts given by them or their prede-
cessors for taxes paid under an act
entitled "An act levying a special
tax on certain persons and property
therein named," shall take up the
original receipt, and shall require the
taxpayer to endorse thereon the
amount so paid, and sign his name
thereto, and in case the said tax
payer, who is paying tax on cotton
which he desires then to ship, hut is
entitled to have the balance Of his
receipt for the purpose of paying his
other taxes, he shall nevertheless sur
render the original receipt, and the
sheriff shall execute to him a receipt
for the balance due him, in which
case the Taxpayer shall endorse on
said original receipt the amount he
has received in payment of tax on
his cotton, and how much he has
received in new receipt of the shcr-
III, and sign his name thereto.
Sec. 5. Be It further enacted, That
when the assessors Of the several
counties shall make their assessments
of the personal property, it shall be
their duty to require the taxpayer
to give in, on oath, all the cotton
! which they produced in the year
1866, and upon which the tax was
not paid when the cotton was shipped,
as provided for by this act.
Sec. 8. b. il further enacted. That
tax Of ten dollars be, and the sam,
Is hereby levied upon every whirf in
this State where goods, wares, mer-
chandise, or cotton is shipped, or
received, and a further tax of ten
cents for each and every steamboat or
other water craft which NAV land al
said wharf, or make fast thereto, OF
receive or land any goods, wares and
? merchandise, or passengers, therrat
7 and il shall be the duty Of the sheriff
to collect monthly the tax Of ter
: cents herein levied, which tax shall
e be in lien Of taxes heretofore i'm
; posed on those engaged in the coast
! ing trade: Provided, That the pro
] visions Of this action shall not anpl,
;. to steamers aud hatboats trading il
I supplies other than whiskey and cpt
I ton; and that tar on such STEAMBOAT
e and hatboats shall be fifty dollars.
See. Z. Be il further enacted. Tha
{ when the several assessors shall as
. sess poll tax upon any person VIII
8 has no visible means or occupation
e and who are not in the employ o
. some responsible party to whom th
J. said tar can be assessed, il shall b
:, the duty of the said Assessors to col
I lect the same at the time Of assess
;, ment, and pay the same over to III
n sheriff Of their county and In cas-
n the tar cannot be collected, It shal
n be the duty Of said assessor TO repor
4 the name Of said defaulting tax-paye
e 10 the nearest Justice Of the Peac
4 as vsgrant.
D Sec. ). Be it further enacted, Tha
the provirons of the scs 10 ~hicI