Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-06
TAXES.
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Notice to Taxpayers
t--e rNa ui aarff9 . svsJ fetf3sib
OF SHELBY COUNTY, TENN.

f HNt t HNt
THE TAX BOOKS, FOR THE YEAR 1868.
i are now ready, and will Immediately pro-
coed 10 collect according TO law.
All taxpayers who have personal property
must come forward at once. or they viii hud
their taxes in the hands OF Canstables. who are
authorized to destrain a suficiency to pay all
taxes. ifeslr ada fn visa .rfsf. .gL an nf
purpose Of recsiving the State and County
taxes for the year 1885,: paa feaflici
District No 1--English's Monday. Sept. 7.
Dist. No. 2-Nelson's. Tuesday. Sept 8.
Dist. No. 3-wynn' Store. Wednesday. Sept. o.
Dist. No. 4-0ld Union Church, Thursday.
Dist. No. 5-Ensine House No. 8, Friday.
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. is.
Dist. No. l0-CollieryilIe. Thursday, Sept. II.
Dist. No. 11-Germantown. Friday, Sept. 49,
Dist. No. .12-Msehanicsville. Saturday. Sept.
10. ~. .s....,. =, -....s o.,I
Dist. No. ls-Arnold's. Monday. Sept. 81.
Dist; No. JIssETax-collsstor's Office, Tuesday.
Dist; No. ls--H sndverker's Grocery. wednes-
Dist. No. 16-High Hill. Thursday, Sept. "a.
Dist. No. 17-French Palace. Friday. Sept. Is.
The attention oftsx-payersi is directed to the
following provisions Of . An act to amend the
Rsy,ssnge Laws of this State," passed March
SECTION 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 he. and they
4 Il. ~. IL Ia Iat
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
| in amount of taxes TO each person for such nom
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 inn
posed and shall be collected as aforesaid: II
not paid before the first day Of the fol-
| lowing month of January. penalty OF
ten per cent shall be collected as aforesaid !. il
| not paid before the property is advertised for
sale. q 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 IL 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 IL, unless said penalty ispaid 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 said county. on the
first days of November. Decsmber. and, Janu.
ary of every year. and the same shslt be fled
with the County Court Clerk, and copy of
the same shall be forwarded to the Controller
of the State. f,. .4r .rs
c. 10 u. - f,.,Lsr suocfsd 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 EsnaIy Of any per cent f. ns asd
yiduais, BY the city, or by the State for the
benefit of public instruction, 1t 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
previous penalty attaching at the time Of the
advertisement of said property, and also the
interests on the aggregate amount, for the time
elspsing after sale. sfE rerr La.9e.
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 I; and il shall at
no time thereafter be redeemed. whether sold
to individuals. city or State. for the benefit 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. 2l. BE Il a6prtksr enacted, That the title
10 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
at public s,le. or in their heirs ASSIGNS: Pro-
vided. That said parties shall have paid
promptly all taxes on the same.
SIC. % Be u Further enacfcd. 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, coxts, charges AMI penalties
imposed By this act, at any time aftcrsrch sale
has been made, within tive years from the date
Of said sale, after the expiration Of which time
the Tar Collector. or his successor. shall exc
cute deeds b all such real estate rs has not
been redeemed as aforesaid, 10 the purchaser,
upon his Application, a. nos provided By law.
SIC. .. Be 4 Jirtier. enacted. That 1t shall
not be necessary, IN order TO- carry good and
that the Tax Collector should eiTe the date and
number Of entry, OF either, or date or number
Of graut. OF either: or name Of GRANTEES. or
number of raDrs or section. or the name Of the
true owner Of such real estate bat il shall
real estate rer9rted for nor-raymeut q public
taxes IS shal be necessary in order 70 identify
the sane with reasonable certainty.
SIC. q. Be a ay,Stker e.aeied. That an laws
.nd PAT. .S q laws oon,ne IN conflict Ei,h hi,
that this act shall take efect and Be in f0rce
-''--'- = wM. MCLEAN.
Tax colIeetor, Shelby county, Tenn.