Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-13

Notice to Taxpayers
OF SHELBY COUNTY. TENN.

THE Tx BOOKS, FOR THE YEAR 1853.
| i are nov ready and will Immediately pro-
coed 70 collect according to law.
All tax-payers who have personal pres,pssrty
i must como forward at once. or they WI nno
theIftaxes In the hands Of censtable.. who are are
authorised to destrain suiiicisncy to pay all
win attend at tho following places for the
taxes for the year 1873;
District No l-Hnslish's. Monday. sept.7.
Dist. No. 2-Nelson's. Tuesday. Sept 8.
Dist. No. 3-wynn's Store. Wednesday. Sept. y.
Dist; No. a-old Union Church. Thursday
Dist. No. 5-Ensine House No. 5. Friday.
| Sept. IL.
Dist. No. 8 Raleigh. Saturday, Sept. II.
Dist. No. = Union Depot. Monday, Sept. Il
Dist. No. s-Log Union. Tuesday. Sept. ID.
| Dist. No. q-Fishorville, Wednesday, Sept. ID.
Dist. No. 10 ollierville. Thursday, Sept. II.
Dist. No. lI-Germsntown. Friday. Sept. IS.
Dist. No. -MechanicsvilIe. Saturday. Sept.
Dist. No. ls-Arnold's. Monday, Sept. 81.
Dist; No. Is-Tax-o0llestor'' Once Tuesday
Dist, No; is.gsndworksr's Grocery. w'dn''-
Dist. No. l6-Hish Hill. Thursday. Sept. d.
Dist. No. IL French Palace. Friday. Sept. Is.
following provisions OF An act TO amend tho
Revenue Laws Of this State" passed March
| H. 1888;
srcrrox ". Be Il further enacted. That In or
der to secure the PROMPT collection OF the reve
nue. derived from tafes on real estate and per-
soma ties, that al such taxes shall he. and they
are hereby declared due and payable on the LIST
day Of July Of each and every year p, which
said taxes were assessed ana pr9viaea. VIZ
before the following first day OF November OF
each and every year. penalty OF two per cent.
in amount Of taxes 10 each person Tor sueh non
payment shall he and The same u ne Ere I'm.
Collector. in addition TO the regularly assessed
taxes; If not paid before the first day OF the
following month of December, penalty OF hve
per cent. shall no, and the same Is hereby i'm.
posed and shall be collected as aforesaid: IL
not paid before the FIRST day Of the fol-
lowing month Of January, penalty q
ten per cent. shall! DO collected as aforesaid II
not paid before the property Is advertised for
sale. a penalty oftwenty- 1--WE per cent; shall be.
and the same is hereby imposed. which penalty
shall attach and be collected whenever the
taxes to which said penalty shall be paid.
SEC. IS. BE It further enacted. That 1t shall,
in no case. be lawful for Tax Collectors to give
a receipt for taxes 10 any. individual who shall
have incurred either of the penalties embraced
in Section II. unless said penalty IL paid with
the taxes. TO ether with such costs and ices az
m az have legitimatsly, accrued on same and
sw IN statements, showing the exact condition
Of the tax books In every county shall be made
Nv the Tax Collectors Of aid county on the
rst days of November, Dec. mbsr and Jsnu
with the County Court Clerk, and copy OF
the same shall be forwarded to the Controller
of the State.
SEC. 10. Be Il further enacted. That In case
any property is sold by the Tax Collector Tor
~ an 70 n AT.-l
atty. sha !, in the aggregate. be subjected to an
additional PENALTY Of fifty per cent. and
whether such property i puichased by lndi-
yidua's. BY the city. or BY the STATE ior the
time, be redeemed BY the owner therefor, ex- |
cept upon the payment of the fifty per cent;
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. %. Be Il further enacted, That In case |
property sold for taxes is not redeemed within |
one year from The time Of sale. further PEN
hereby is imposed: which penalty shall attach |
to all previous penalties, taxes, costs. fees and
interest that shall have crued at the end OF
the year on the property sold ana u snail q
to individuals. city or State. for the benefit of
public instruction. except on fau payment Of
all the penalties imposed, together with taxes, |
fees ana c0ste. and the luterest on ne hRgfe-
gate amount Of taxes: fees, costs and penalties |
for such time rs shall have elapsed from the |
date the last penalty was imposed. |
SEC. q. Be Il further enacted, That the title |
to all the property disposed Of at public sale |
for the non-payment of taxes. shall, If not re-
desmed befre the expiration of two years |
from the date Of sale, rest absolutely in the |
party or parties that purcha cd said properly |
al puhlics le. or in their heirs or assigns: Pro-
yided, That said parties shall have paid |
promptly taxes on the same.
SEC. q Be Il further enacted. That real es- |
tate sold for taxes shall be redeem able ut the |
Office of the Clerk Of the Circuit Court. to re-
ceiye from III owner Of such real estate or his |
agent, the taxes. costs. charges an penalties |
imposed by this act, at any time after such sale
OF said sale, after the expiration OF which time
the Tax Collector, or his successor, shall exc |
cute deeds to all such real estate as las not |
been redeemed as aforesaid, TO the purchaser, |
upon his application. as now provided by law.
SEC. %. Be Il further enacted. That 1t shall
not be necessary, in order 10 carry good and |
valid title 10 real estate so d for public taxes,
that the Tax Collector should give the date and
number of entry, or either. or date or number |
Of graut, or either: or name OF grantees, or |
number Of range or section. or the name of the
only be necessary to give such description Of
real estate reported for non.Dayment Of public
taxes as shall be necessary in order to identity
the same with reasonable certainty.
SEC. 81. Be IL further enacted That all laws
and parts OF laws coming in conflict with this
act, and the same are hereby repealed and
that this act shall take effect and be in force
from and AFTER It's passasewu Mo1E4N