The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1866-11-08
AN ACT

LA4N IN L
To amend AN Act entitled am
Act 10 raise "a revenue 10 defrn v
the expenses Of the government
OF the state Of Mississippi, APP
proved, Dec. ), ISO5.
SECTION /, BE II enacted By tie Leg-
stature Of tie State Of Mississippi,
That a tax of one dollar per bale be,
and the same is hereby levied upon
each and every bale of cotton of the
growth of the year 1866, taken OF
sent to market, which said tax may be
paid in the county where said cotton
was grown or produced; but if not so
paid, the tax of one dollar per bale
shall be collected at any point Of ship
ment on the Mississippi or any other
river or navigable water course, which
shall be taken and deemed as the mar
ket place, or at any point or place
where cotton is placed on any rail
road car, wagon, or other conveyance
where, cotton is being removed out of
the State or beyond the limits of the
State and if said tax has been paid in
the county where said cotton was
grown or produced, the receipt of the
Sheriff OF said county, or his lawful
deputy, shall entitle said cotton to be
sent out of the State without further
tax; and if any Captain or other per-
son having charge of any steamboat
or 'other water craft, ofowner or own
.ers of such steamboat or other water
craft, or any Railroad Company, Con
ductor, or Agent, or Express Compa-
NY or any person having charge of
any railroad car, wagon, or other con
yeyance, shall transport, or offer to
transport, or permit the same to be
done, if in his power to prevent it,
any cotton subject to this tax, and
upon which this tax has not been paid,
such person shall be liable to fine of
five dollars for each and every bale,
recoverable before the Mayor of any
city or town, or before. any Justice of
the Peace of this State Propided, THs7t
the Sheriff shall receive in payment of
said tax the receipts given for taxes
paid under an act entitled Gan act
levying special tax on certain persons
and property therein named" approx
ed Nov Is, 1865, where the said re
ceipts are in the hands of the original
party to whom they were given, and
the Sheriff shall report and pay
monthly.
SEC. 3 BE it further enacted, Tha
cotton brought into this State, for the
purpose of sale or shipment, shall not
be 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 was or was not pro-
duced or grown in this State, he shall
require the written affidavit from the
grower of said cotton, or some other
credible person, as to the fact
SEC. 3, Be Il further enacted, That
assessment is intended to take the
place and be in lieu of the taxof one
dollar per bale levied by thefAct to
which this is an amendment, of one
dollar ION each and every bale Of cot
ton grown or produced during the
year next preceding the assessment
SEC. 4. BE Il further enacted, That
the several Sheriffs, when they receive
in payment of taxes any receipts given
by them ortheir predecessors for taxes
paid under an act entitled IAN act levy
ing a special tax on certain persons
and property, therein named" shall
take mp the original receipt, and shall
require the tax payer to endorse there
on 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. but is
entitled to have the balance of his re-
ceipt 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 |
he taxpayer shall endorse on said /
original receipt the amount he has /
received in payment of tax on his cot |
on, and how much he has received in 4
, new receipt Of the Sheriff, and sign /
lis name thereto.
SIC. 5. Be Il further enacted, That
Ehen the Assessors Of the several 1
counties shall make their assessments
4 the personal property, it shall be
heir duty to require the tax payer to
1--WE in, on oath, all the cotton which
hey prodaeed in The year 1886, and
pom which the tax was not paid when
he cotton was shipped as provided for
y this act
Sac. s. Be Z Further enacted, That /