The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1867-02-14

uOue. IT III his power W. pFoNcHN Ats any WV
ton 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: Provided, That the
Sheriff shall receive In payment Of safd tax
the receipts given for taxes paid under an
act entitled IAN act levying special tax on
certain persons and property therein named,"
approved Nov. I6. 1855, where the. said re-
ceipts are in the hands of the original party
to whom they were given, and the Sherin
shall report and pay monthly.
Sec. 2. Be it further enacted, That cotton
broughtinto 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 oil cases where the sheriff shall have any
doubt as to whether the cotton was or was
not produced or grown in this State, he
shall require the written affidavit from the
grower of said cotton, or SOME other cree IDLE
person. as to the fact. ~
Sec 8. Be it 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 amend
ment, of one dollar ION each and every bale
of cotton grown or produced during the
year next preceding the assessment
Sec A. Be it further enacted, That the
several Sheriffs, when they receive in pay
ment of taxes any receipts given by them or
their predecessors for taxes paid under an
act entitled "An act levying Q special tax on
certain persons and proDerty therein
named" shall take up the original receipt,
and shall require the tax payer 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 de-
sires then to ship. but is entitled to have the
balance of his receipt for the purpose OF
paving his other taxes, he shall nevertheless
surrender the original receipt, and the Sher-
iff shall execute to him a receipt for the bal
ance due him, in which case the tax payer
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 q new receipt of the Sheriff, and sign his
name thereto. .s
Sec. 5. Be it further enacted, That when
the Assessors of the several counties shall
make their assessments of the personal prop
erty, it shall be their duty to require the tax
payer to give ill., on oath, all the cotton
Which they produced in the year 1866, and
npon which the tax was not paid when the
cotton was shipped as provided for by this
act.
Sec. g. Be it further enacted, That tax
of ten dollars be, and the same is hereby
levied upon every wharf in this State where
goods, wares, merchandise or cotton is
III,
| ten cents for each and every steamboat or
| other water-craft which may land at said
wharf, or make fast thereto, or receive or
| land any goods, wares and merchandise, or
| passengers, thereat and it shall be the du-
! ty of the Sheriff to collect, monthly, the
| tax of ten cents herein levied, which tax
| shall be in lieu of taxes heretofore imposed
| on those engaged in the coasting trade :
! Provided That the provisions of this sec
- oho1I N flat.
| boats trading in supplies other than whiskey
| and cotton; and that tax on such steam
| boats and flatboats shall be fifty dollars
| Sec Z. Be it further enacted, That when
| the several Assessors shall assess poll tax
upon any person who has no visible means
| of occupation, and who are not in the en-
| ploy of some responsible party to whom
| the said tax can be assessed, it shall be the
| duty of the said Assessors to collect the
! same at the time of assessment. and pay the
| same over to the Sheriff of their county :;
| and in case the tax cannot be collected, it
| shall be the duty of said Assessor to report
the name of said defaulting tax payer to
| the nearest Justice of the Peace as va
| grant.
Sec g. Be it further enacted, That the
| provisions of the act to which this is an
amendment, levying tax of one-half per
| centum on all salaries, shall not apply to
| the salaries or income eff any State or Con-
/ federate soldier who is permanently disa-
bled, and whose taxable property and in
come does not exceed the sum of five hundred
! dollars (S500) per annum.
Sec g. Be it further enacted, That one
half of one cent per mile for all persons over
| twelve years of age, be levied for travelling
over railroads in this State, and that his Elk
cellency, the Governor of Mississippi, is
hereby authorized to make a composition or
arrangement with the Presidents or Compa-
MES of the several railroads, for the pay
ment by them, respectively, of sum in
gross in lieu of said tax, or otherwise ar
range with said Companies for the proper
payment and collection of said tax.
Sec. TO- Be it further enacted, That any
person who shall remove from the State any
property subject to specific taxation, with
| out having paid the taxes thereon, for the
purpose of defrauding the revenue, shall be
| deemed guilty of q misdemeanor, and on con-
| viction shall be subject to fine OF not more
than one thousand dollars, or Imprisonment
not exceeding six months. 50
Sec. II. Be it further enacted that this act
take effect and be in force from and after Its
passage.
Approved October 80. 1866.
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