Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-07-17
NEW ADVERTISEMENTS
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

V,HE TAX BOOKS, FOR THE YEAR 1868.
i are now ready and / will Immediately pro-
coed to collect according to law.
All Taxpayers who hayc personal property
must come forward Mt once. or they Will nnu
their taxes in the hands of Censtables. who are
authorized to destrain sufiiciency to pay all
/ win attend at the following places for the
purpose of receiving the State and County
taxes for the year 1888:
District No l-English's. Monday. Sept.7.
Dist. Nc. 2-Nelson's. Tuesday. Sept. 8.
Dist. No. 9-wynn's Store. Wednesday. Sept. O..
Dist. No. 4-old Union Church. Thursday,
Sept. 10.
Dist; No. s-EnGine House No. 8, Friday,
Sept II.
Dist. No. 6-Raleigb, Saturday, Sept. II.
Dist. No. 7-Union Depot, Monday, Sept. a.
Dist. No. s-Log Union, Tuesday. Sept. Is.
Dist. No. e-Fisherville. Wednesday, Sept. 16.
Dist. No. -Collierville, Thursday, Sept IL.
Dist. No. l1-Germantown. Friday, Sept. IS.
Dist. No. INTERCHANGEABLE. Saturday. Sept.
10.
Dist No. 1S-Arnold's, Monday, Sept. 81.
Dist; No. I4-Tax-collcatOr's Office. Tuesday,
Dist. No. 15-Handwerker's Grocery. Wednes-
day, Sept. %.
Dist. No. 1G-High Hill. Thursday, Sept. "a.
Dist. No. 17-French Palace. Friday. Sept. Is.
The attention oftax-payers is directed to the
following provisions of An act to amend the
Revenue Laws Of this State" passed March
IL, 1858:
SEoTIoy u. 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-
sonalties. that all such taxes shall be. and they
are hereby declared due and sayahle on the lst
day of July of 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 first day Of November of
each and every year, a 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. penalty Of five
per cent. shall he. and the same Ia hereby i'm
posed and shall be collected as aforesaid: IL
not paid before the property is advertised for
SALE a penalty of twenty-five per cent. shall be.
and the same is hereby imposed, which penalty
shall attach and BIO collected whenever the
taxes to which said penalty shall be paid.
SIC. IS. BE Il further enacted. That it shall,
in no case, be lawful for Tax Collectors to give
a receipt for taxes to any individual who shall
have incurred either of the penalties embraced
in Section II, unless said penalty is paid with
the taxes. together with such costs and fees as
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 raid county, on the
first days Of November. December aad Janu
airy of every year. and the same shall be fled
with the County Court CLERK, and copy of
the same shall 90 forwarded to the Controller
of the state.
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-
benefit OF public instruction, ii 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. fees and
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
atty Of fifty per cont. shall be and the same
keresy u imposed which penalty shall attach
to all previous penalties, taxes. costs, fees and
interest that shell have accrued at the end of
the year on she pro perry sold and it shall at
no lime thereafter hc redeemed, whether sold
TO individuals, city or State, for the benefit of
public instruction.. except ON fdll payment OF
all the penalties imposed, together with taxes,
fees ard 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 tho last penalty was imposed.
SIC. q. 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-
deemed before the expiration Of two years
from the date Of sale. rest absolutely in the
party or parties that purckase9 said property
at public ssle. or in their heirs or assigns: Pro-
vided, That said parties shall have paid
promptly 81 taxes on the same.
SIC. q Be 4 further enacted. That real es-
tate sold for taxes shall be redeem able at the
ceive from the owner Of such real estate. or bis
agent. the taxes, costs. charges AMI 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
quite deeds 70. all .uch real estate as Aas not
been redeemed as aforesaid, 70 the purchaser.
upon his application. a. nos provided By law.
sEc. 3. Be Il Further. cnacfed. That II shat
not be necessary, in order 10 carry good and
valid title 70 real estate sold for public taxes,
that The Tax Collector should eive the date and
number Of entry, or either. o. date OF number
Of grant, OF ether OF. name o. grantee. or
| true owner Of such real estate but 70 shall
only BE- necessary 20 give such description q
real estate reported for non-Dayment Of public
taxes As shall be necessary in order 10 identity
the came with reasonsble certainly.
src. q. Be Il Juflher enacted. That All laws
and parts Of laws toming u conflict With M,
thai tbs acs shall take eject and be in foros
non ana '''s' ~ wM. MCLEAN.
Tax Collector, Shelby county. Tenn.
- Once IN Greonlaw building, corner Of
eecosd and Union. Room No 4 ~