The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1867-02-09

Joint EsesOIutiOn.---ResO by the
Legislature of the State of Mississippi, That
the State Of Mississippi refuse to ratify the
Amendment to the Constitution of the Uni
led States proposed by Congress as Article
| Fourteen.
Adopted unanimously by the House of
Representatives, Jan. 18th, 1867
Unanimously concurred in by the Senate,
Jan. Both, 1867.
/ Approved, Jan. :'lst 1867
BENJAMIN G. HUMPHREYS.
| Am Act to amend an act entitled an act to
raise revenue to defray the expenses of
| the government of the State of MISSISSIPPI
| pi, approved, Dec. 5, 1865.
| Section L. Be it enacted by the Legisla-
ture of the State of Mississippi, That 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
or 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 shipment on the Mississippi
or any other river or navigable water course,
which shall be taken and deemed as the
market place, OF at any point or place where
cotton is placed on any railroad car, wagon,
or other conveyance where cotton is being
removed ont of the State or beyond the linn
its 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 Cap
tain or other person having charge of any
steamboat or other water-craft or owner or
owners of such steamboat or other water
Z. an Pail
or Agent, or Express Company, or any per-
on, or other conveyance, shall transport, or
offer to transport, or permit the same to be
DONE If in his power to prevent it, any cot
ton subject to this tax, and upon which this
tax has not been paid, such person shall be
liable to a 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 said tax
the receipts given for taxes paid under an
act entitled IAN act leyying a special tax on
certain persons and property therein named"
approved Nov. 16, 1865, where the said re-
ceipts are in the hands of the original party
70 Whom they were given. and the Sheriff |
shall report and pay monthly.
Sec. 2. Be it further enacted That 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 produced or grown in this State, he
shall require the written affidavit from the
grower Of said cotton, OF some other credible
person, as to the fact
Sec B. Be it further enacted, That this
assessment is intended to take the place and
Dc in lieu of the tax of one dollar per bale
aVIp1 nv tho NJ fn pnrht Ia IL, , |
nent, of one dollar ION each and every bale
# cotton grown or produced during the
year next preceding the assessment"
Sec. 4. BE it further enacted, That the
everal Sheriffs, when they receive in pay
nent of taxes any receipts given by them or
heir predecessors for taxes paid under an
ct entitled "An act levying special tax on
ertain persons and property therein II
amed, shall take up the original receipt,
nd shall require the tax payer to endorse
hereon the amount so paid, and sign his
anne thereto, and in case the said tax payer,
Tho is paying tax on cotton which he de-
Tres then to ship, but is entitled to have the [
alance of his receipt for the purpose of
aging his other taxes, he shall nevertheless
lrrender the original receipt, and the Sher- 1
| shall execute to him receipt for the bal l
nee due him, in which case the tax payer l
nall endorse on said original receipt the t
mount he has received in payment of tax :.
q his cotton, and how much he has received j
new receipt of the Sheriff, and sign his +
anne thereto.
Sec 5. Be it further enacted That when 4
10 Assessors of the several counties shall n
axe their assessments of the personal prop
ty, it shall be their duty to require tho tax II
yer to give in, on oath, all the cotton h
hich they produced in the year 1866, and :
ION which the tax was not paid when the n
tton was shipped as provided for by this p,
Sec. 6. Be it further enacted, That a tax "
ten dollars be, and the same is hereby | M
7ied upon every wharf in this State where -
DDS, wares, merchandise or cotton ia e
ipped, or received, and a further tax of M
4 cents for each and every steamboat or
her water-craft which may land at said
larf, or make fast thereto, or receive or
Id any goods, wares and merchandise, or n,
ssengers, thereat I; and il shall be the du. AZ
of the Sheriff to collect, monthly, the " "
( of ten cents herein levied, which tax U
Ill be in lieu of taxes heretofore imposed ri
those engaged in the cOasting trade te
divided, That the provisions of this sec G,
n shall not apply to steamers and fat ~
ITS trading1n supplies other than whiskey =
cotton; and that tax on such steam
ITS and aatboats shall be fifty dollars.
'ec. q BE 1t further enacted, That when p
several Assessors shall assess o poll tax Sa
IN any person who has no visible means an
and who are not in the EN-. or,
= Of some responsible party to whom a.
said tax can be assessed, it shall be the .n
y of the said Assessors to collect the q
le at the time Of assessment. and nav the pa
10 over TO the Sheriff Of their COUNTY; far
in case the tax cannot be collected, Il
II be the duty Of said Assessor to report
name Of said defaulting tax PAYER TO
nearest Justice of the Peace as a va die
Mt. Wl
&C. 8. Be it further enacted, That the -
visions Of the act TO which this is an liei
ndment, levying a tax Of One-half per ian
ium on all salaries, shall not apply 70 wei
or income eff any State OF Con- En-
rate soldier who is permanently disa- -
|, and whose taxable property and in Po'
e does not exceed the sum Of eve hundred Ha
ars $500 per annum. ives
C. 9. Belt further enacted, That one tho
Of one cent per mile for all persons over -.
We years Of age. be levied for travelling pOa
railroads in this State. and that his TX pen
ncy, the Governor Of Mississippi. i pie,
By authorized to make a composition OF 10 G
ngeInent with the Preside1Iis or Compa-
Of the several railroadsl for the pay =
by thems respectively, III a sum in
, in lieu Of said TAX. OF ffherwise ar
9 With nnfr Dnu~u~~..t.a - - 4. - "a I