Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-07-27
TAXES.
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

THE TAX BOOKS. FOR THE YEAR 1868.
i are now ready, and will Immediately pro-
coed IN collect according TO law.
All Taxpayers who have personal pronerty
must come forward at once. or they VIII ma
their taxes in the hands of Censfables. who are
authorized to destrain n suficiency to pay all
taxes.
/ will attend at the following places for the
purpose Of receiving the State and County
taxes for the year 1888;
District No 1-English's. Monday. Sept. Z.
Dist. No. 2-N elson's. Tuesday. Sept. g.
Dist. No. 3-Wynn's Store. Wednesday. Sept. 9.
Dist. No. 4-0ld Union Church, Thursday.
Sept. 10.
Dist; No. ,5-Ensine House No. 8. Friday,
Sept. IL.
Dist. No. 6-Raleigh, Saturday, Sept. IL.
Dist. No. 7-Union Depot, Monday, Sept. IA.
Dist. No. s-Log Union, Tuesday. Sept. Is.
Dist. No. 9-Fisherville. Wednesday, Sept. 10.
Dist. No. 10 Collierville, Thursday, Sept. IL.
Dist. No. n-Germantown. Friday. Sept. IS.
Dist. No. l2-Mechanicsville. Saturday. Sept.
Dist. No. ls-Arnold's. Monday, Sept. 81.
Dist. No. 4-Tax-Colleetor' Office. Tuesday,
Sept. %.
Dist: No. l5-Handwerker's Grocery. Wednes-
day, Sept. q.
Dist. No. l6-High Hill. Thursday, Sept. "a.
Dist. No. French Palace. Friday. Sept. Is.
The attention of taxpayers is directed to the
following provisions Of An act to amend the
Revenue Laws of this State" passed March
IL. 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
| are hereby declared due and payable on the lst
day Of July of each and every year ioI wnisn zen
| payment of said taxes is deferred and not made
| before the following first day Of November OF
| each and every year. penalty OF two per cent.
| in amount of taxes to each person for such non
payment shall be. and the 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 the
| following month of December, a penalty OF five
per cent. shall he. and the same Is hereby i'm
posed and shall be collected as aforesaid II
not paid before the property is advertised for
sale. penalty of TWENTY-FIVE 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 Il further enacted. That it 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 is paid with
the taxes. torether with such costs and fees as
may have legitimately accrued on same and
sworn statements, showing the exact condltion
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 Of every year. and the same shalt be fled
with the County Court Clerk, ana 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 for
the non-payment of taxes, costs. fees and PEN
atty. shall, in the aggregate. be subjected 10 an
ol at
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-
cept upon the payment Of the fifty per cent.
penalty, together with the taxes, costs, ices 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 a'crued at the end Of
the year on the roperty sold and IL shall at
no time thereafter be redeemed, whether s'ld
public instruction. except on full payment Of
all the penalties imposed, together with taxes,
fees and costs. and the interest on the agRre-
ior such time as shall have elapsed from the
date the last penalty was imposed.
SEC. 2l. Be Il further enacted, That the title
10 all the property disposed Of at public sale
for the non payment of taxes, shall, If not re-
desmed before the expiration of two years
from the date of sale, rest absolutely in the
party or parties that pureha'ed said property
at publics lie. or in their heirs or assigns; Pro,
vided, That said parties shall have paid
promptly al taxes on the same.
SEo. % BE Il further enacted. That real es-
tate sold for taxes shall be redeem ible At the
office Of the, Clerk of the Circuit Court TO re-
ceive from the owner Of such real estate or nis
agent. the taxes, costs. charges an penaliles
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 to all such real estate as as not
been redeemed as aforesaid, TO the purchaser,
upon his application. as nov provided oy law.
SEC. q. Be if further enacted. That 1t shall
not be necessary, IN order 70 carry 2 good and
valid title to real estate 500 for public taxes,
that the Tax Collector should give the date and
number Of entry. OF either. or date or number
Of grant or either: or name of grantee. OF
number Of range OF section. or the name of the
true owner Of such real estate but II shall
only be necessary 20 give such description Of
real estate reported for non-oayment Of public
taxes as shall be necessary in order 10 identify
the same with reasonable certainty.
SIC. q. Be q 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 is passage.
Tax Collector. shelly county, Tenn.
~. Office in Greeniaw building, corner Of |
Second and rrion Ronrn No. III