Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-08-06
Eeilce to Tax Payers OF Shelby
C0anty, Tenn.

VNHE Tax Books for the year 1868 are now
L. ready, and 1 viii immedisieiy proceed 10
All tax payers who have personal property
must come forward az once or they viii Mud
authorized 20 distrain asufficiency 70 pay all
/ win attend at the following rlaces for The
taxes for the ysar 1898
District No /, Engllsil's, Monday, Sept. :.
District No. 2, Nelson's, Tuesday, sept g..
District No. 3, WYnn,s Store, Wednesday,
District No. 4, Old Union Church, Thursday.
Sept. 10.
District No. S, Engine House No. ., Friday.
District No. 9, Raleigh, saturday, Sept. z.
District No. Z, Union DspoI, Monday, Sept. Il.
District No. 8, Log Union, Tuesday, Sept. Is.
District No. >, Fisneryille, Wednesday, Sep
tember 10.
District No. TO- CoIlIervilIe, Thursday, septI7.
District No. Al, Germantown, Friday, Sept. IS.
District No. Il, Mechanicsvllle. Saturday,
District No l3 Nrnold's, Monday, sept. q.
District No. II, Tax Collectors Office, Tues
day, Sept. %.
District No. 10, HandWerker's Grocery,
Wednesday. sept. "a.
District Fo. l6, High Hill, Thursday, Sept. "a
Distr1ct No. II, French Palace, Friday Sep
The attention of tax payers is directed to the
following provisions OF q An act 70 amend the
Revenue Laws OF this State, passed March l3,
1868"
sEc. H. Be itJtIgther enacted, That in order TO
rived from taxes on real estate and personal
lies, that all 5u3h taxes shall be, and they are
hereby dec-areI due and payable on the LIST
day of July OI each and every year for which
said taxes were assessed and provided the
payment of said taxes Is deferred and not
made before the following nrst day of HOvem-
per cent. in amount OF taxes TO each person for
such non-payment shall be, ana the same iB
hereby imposed. which shall be collected by
the Tax Collector in addition to the regularly
assessed taxes IL not paid before the nrst day
of the following month of December, q PEN
atty OF five Fer cent. shall be, and The same Is
hereby imposed and shall be collected as aGors-
said If not paid before the frst day OF Tie FOL
lowing month OF January, a penalty of ten
ii not paid before the property is sdvsr-
tised for sale, penalty of Twenty-Five pei
cent. shall be, and the same hereby imposed,
which penalty shall attach and be collected
whenever the taxes TO which said penalty shall
be paid.
no case be lawful for Tax collectors TO give
receipt Tor taxes to any Individual who shall
havs incurred either OF the penalties embraced
in section n, unless said penalty Is paid with
the taxes, together with such costs and ices as
may have lesiIimately accrued GU same; and
sworn statements, showing the exact condi-
ton OF the tax books In every county, snail be
made by the Tax Collectors OF said county on
the rrst days OF November, December and
January OF every year, and the sane shall be
OF the same shall De forwarded 10 The comp
troller OF the state.
any property is sold by the Tax Collector Tor
the non pay menL of taxes costs, fees ana pen
atty, shall, IN the aggregate be subjected TO an
additional penalty or nfty per cent. and
whether such properly is purchased by indi-
vtduLls, by the city, or by the state for the
benefit OF puDlic instruction, 1t shall, at no
time be redeemed by the owner therefor, ex-
cspt upon the payment OF the fifty per cent. |
penalty, together with the taxes, costs, fees
and previous penalty attaching 81 the time OF
the advertisement of said property, and also !
the interests on the aggregate amount, for The !
time elapsing after sale.
SEC. u. BE ii further enacted, That N case
property sold for taxes Is not reds sned within |
one year from tne time OF sale, further pen |
atty of fifty per cent. shall be and the same |
hereby liz in, posed which penalty shall attach |
to all previous pena tics, taxes, COSTS fees and
interest that shall have accrued at The END Of |
1 he year on The properly seld and IL shall al
no time thereafter be redeemed, whether sold |
to ndiviuuals, city or state, for the benefit OF
pubic instructioD, except on full payment of |
I'll tie psnaiuas imppsed, together with tazes /
fees and COSTS and the Interest on he aggregate
amount Of taxes, fees, costs and penalties for !
such tine az shall have elapsed from the date !
the last penalty was mposed. -
SEC. IL Be HJtirtleT enacted, That the title to |
all the properly disposed OF al public sale for /
the nOn-Payment OF taxes, shah, II 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 I
at public sale, or in their heirs or ass q F; |
Provided That said parties shall have paid |
promptly sli taxes on the sa lie.
SIC, n Be 70 further enacted, That real estate
OF the Clerk of the Circntt Court, % recalve |
nom the owner Of siIch real estate or his agent
the taxes, costs, charges and penalties imposed /
BY this act, at any time after such sale has |
been made, within two years rom the date OF |
said sale, after the ex piration OF which time Lhs
Tax Collector, or his successor, shall execute |
deeds TO all such real estate as has not been re-
deemed as aforesaid, to the purchaser upon his /
application, ss now provided BY law.
SEC. %. Be further enacted, That II shall not /
b. nese. palY IN oIaer t. carry g4od and valid |
title to real estate sold for public taxes, that |
the Tax Collector should give the date and |
NUN Der OF entry, or either, or date or number |
of grant, or either; or name OF grantee, or /
number OF range or section, or the name Of 4
the true owner OF such real estate but IL shall /
only be necessary 10 give such description Of |
real estate reported for non payment OF public /
to xes as shall be necessary in order TO identity
the same with reasonable certainty.
%
SEC. q. Be il further enacted, That all laws
and parts of laws coming in conflict with this
act, and the same are hereby repealed ana I
that this Act shall take effect and be In force /
from and after its passage.
-e5 va. MCLEAN,
Tax collector, Shelby County, Tenn.
rGB- OfiCe III GreenlaW Building, corner OF |
Second and Union. room No.4. Jyl7 I'm