Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-11
TAXES.
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

V,HE TAX BOOKS, FOR THE YEAR 1858,
Il are now ready, and 1 will Immediately pro-
coed to collect according to law.
All Taxpayers who have personal property
their taxes in the hands Of Canstables. who are
authorized to dcstrain sufiiciency to pay all
taxes.
I will attend at the following places for the
Nurpose of receiving the State and County
taxes for the year 1858:
District No 1-English's. Monday. Sept.
Dist. Nc. 2-Nelson's. Tuesday. Sept 8.
Dist. No. 3-Wynn's Store, Wednesday. Sept. 9.
Dist; No. 4-old Union Church, Thursday
Dist; No. 5-Ensine House No. s, Friday
Dist. No. 6-Raleigh. Saturday, Sept. 12.
Dist. No. 7-Union Depot. Monday, Sept. a.
Dist. No. s-Log Union, Tuesday. Sept. Is.
Dist. No. 9-Fisherville. Wednesday. Sept. 16
Dist. No. 10 CoIlierville, Thursday, Sept. IL
Dist. No. n--Germantown, Friday. Sept. IS.
Dist IL No. la-M''h'ni''Vill'' Saturday Sept
Dist. No. I3-Arnold's, Monday, Sept. 21.
Dist; No. Is-Tax-collestOr's Office. Tuesday
Dist. No. l5-Handwerker's Grocery. Wednes-
day, Sept. q.
Dist. No. I6-High Hill. Thursday, Sept. "a.
Dist. No. h-French Palace. Friday. Sept. 5.
The attention of Taxpayers is directed to the
following provisions Of An act to amend the
Is. 1858:
SECTION ". Be Il further enacted, That in Or
der to secure the prompt collection Of the reve-
nue. derived from taxes on real estate and per-
sonaltes. that all such taxes shall be. and they
LII II l..u taI Ia Ia
day of July of each and every year for which
said taxes were assessed: and provided. the
payment of said taxes Is deferred and no, made
before the following first day of November o.
each and every year, penalty OF two per cent
| payment shall be. and Che same is hereby i'm
| posed. which shall be collected by the Tax.
| Collector. in addition to the regularly assessed
| taxes: if not paid before the first day Of th'
| following month of December, penalty Of iiv'
| per cent. shall he. and the same is hereby i'm
| posed and shall be collected as aforesaid: j
not paid before the first day of the fol
| lowing month Of January. penalty, 9
ten per cent. shall be collected as aforesaid
not paid before the property is advertised fo
sale. a penalty of twenty-five per cent: shall be
| and the same is hereby imposed. which penalt,
shall attach and be collected whenever thu
taxes to which said penalty shall be paid.
SEC. IS. Be Il further enacted. That il shall
in no case. be lawful for Tax Collectors to Civ,
a receipt for taxes to any individual who shal
have incurred either of the enalties embraced
in Section IL, unless said penalty is paid witt
the taxes, tozether with such costs and fees a:
may have legitimately accrued on same and
sworn statements, showing the exact condition
of the tax books in every county. shall be made
by the Tax Collectors of said county on the
first days Of November. December and Janu.
ary ofevery year, and the % same shall ben be NED .
the same shall be forwarded to theController
of the State.
SIC. 10. Be Il further enacted. That in case
any property is sold by the Tax Collector for
the non-payment OF taxes. costs. fees and PEN
atty, shall, in the aggregate, be subjected to an
additional penalty Of fifty per cent. and
whether such property is purchased by indi-
yiduals. by the city. or by the state for the
benefit of public instruction, it shall. at no
time, be redeemed by the owner therefor, ex-
penalty, together with the taxes, costs, fees and
previous penalty attaching at the time of the
advertisement Of said property, and also the
interests on the aggregate amount, for the time
elapsing after sale.
SEC. 20. Be Il further enacted, That in case
property sold for taxes is not redeemed within
one year from the time Of sale, further PEN
atty of fifty per cent. shall be and the same
hereby is imposed: which penalty shall attach
to all previous penalties, taxes, costs, fees and
interest that shall have accrued at the end Of
the year on the property sold and ii shall at
no time thereafter be redeemed, whether sold
TO individuals. city or State, for the benefit of
public instruction. except on fall payment Of
all the penalties imposed, together with taxes.
fees and costs. and the interest on the aggre-
gate amount Of taxes, fees, costs and penalties
for such time as shall have elapsed from the
date the last penalty was imposed.
SEC. q. BE i further enacted, That the title
70 all the property disposed Of at public sale
for the non-payment of taxes. shall. IL not re-
deemed before the expiration of two years
from the date Of sale, rest absolutely in the
party or parties that purchased said property
az public lie. or in their heirs or assigns: Pro-
vided. That said parties shall have paid
promptly all taxes on the same.
SEC. % Be q further enacted. That real es-
tate sold for taxes shall be redeem able at the
Office Of the Clerk Of the Circuit Court, to re-
ceive from the owner Of such real estate. or his
agent. the taxes, costs, charges ana penalties
imposed by this act, at any time after such sale
has been made. within two years from the date
Of said sale, after the expiration OF which time
the Tax Collector, or his successor. shall exc
cute deeds 10 all such real estate as has not
been redeemed as Aforesaid, 70 the purchaser,
upon his application. as nov provided By law.
SIC. q. BE Il further, enacted. That il shall
not be necessary, in order TO- carry good and
valid title 20 real estate sod for public taxes,
that the Tax Collector should give the date and
number Of entry, or either. or date or number
Of grant. or either; OF. name Of grantee. or
number Of range OF section. or the name Of the
true owner Of such real estate but il shall
only be necessary % give such description Of
real estate reported for non-payment Of public
taxes as shall be necessary In order 10 identity
the sane with reasonable certainty.
SIC. n. Be a further enaoied, That all laws
and part Of Laws coming In conficf with this
act. and the same are hereby repealed and
that this act shall take eject and be in force
wM. MCLEAN,
Tax Collector. Shelly counfy. Tenn.