The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1868-04-24

received by them respectively in the depository OF
Knoxville the clerks and collectors in Middle Ten
nessee, in the depository Of Nashville and the C
clerks and collectors in West Tennessee in the de
Pository at Memphis, provided in this act. Pre-
vded however that the clerks and collectors in the
counticr of Knox, Davidson and Shelby, shah de- j
post weekly the moneys due the State collected by
them with the depository designated in the said
counties espeetivey.
Sec. "A. Be it further enacted, That if any tax
collector shall hereafter wilfully fail and refuse to
pay into the Treasury OF the State the revenue
which he has collected he shall be guilty of felony;
and it shall be the duty ofthe Attorney General of
the district in which such defaulting revenue col
lector may reside, to prosecute him for the Ofense,
and upon conviction thereof he shall be umprison-
ed in the State PeEtentary for not less than five
nor more than twenty years. The word tax collec-
tor used in this section, is intended to include
and embrace all persons entrusted with the collec
| ton of the public revenue.
See. Is. Be it further enacted, That all revenue
received by the collector Of the public taxes and
not drawn for by the treasurer, provided for by
this act. shall for each year, be due and payable
! the first day ofDecember of each year and the
collector shall account for and pay the to
the Treasurer, on before said day, except that |
portion of the same which collected on lands re-
! ported for non-payment of taxes, which shall be /
accounted for and paid to the Treasurer, or be-
fore the FIST day Of August next, after the sale
Sec. l6 Be it further enacted, That no iniunc- |
ton petition for mandamus shall be granted by !
any Judge or court in this State on any bill or pc
ton for mandamus, alleging The illegality OF IN
eonstitutonahty Of any Of the laws of this
State, restraining any officer or officers charged
with the collection ofthe public taxes Of this State
except upon final hearing of any in the court
oflast resort if an appeal should be taken to that
court provided, that, should any person be pro-
ceeded by officer CHARGED Will cOIec-
ton Of the public revenue, for failing to pay the
revenue due the State county, for any viola
tons of the revenue laws of this State, such peTson
or persons shall Immediately suspend
s, - by himself or themse
| PEI persons whatever be pc
act larry on the business or oce
violation of the law for whielrbe
proceeded against. violation
demoanor, and on conviction
} the law shall be subject to Fl
dollars and shall be imprisone
for period not exceeding twenty
shall be the duty ofaI revenue otii
all violations of this law ard failul
of revenue officers to prosecute all VIC
act shall also be misdemeanor, sube1
3 penalty as hereinbefore mentoned, lana s5dges
of tho Circuit and Criminal Courts shall give this
act in charge of the grand jury.
Sec. II. Be it furthes enacted, That in order to
the prompt collection the revenue derived
from taxes on real estate and personalities that all
such taxes shall be, and they hereby declared
due and payabeioE the first day of July, of each
and every year for which SAID taxes were assessed
and, provided, the payment Ofsaid taxes is deter
red and made before the following first day of
November of each and every year, penalty of two
per cent amount of taxes to each person, for
> such payment shall be, and the same is hereby
imposed which shall be collected by the tax colIec
tor in addition to the regularly assessed taxes if
paid before the first day Of the following month
> of December, penalty of five per cent shall be, and
> the is hereby imposed, and shall be collected
as aforesaid fnot paid before the first day of tho
= following month Of January, penalty of ten per
= cent. shall be- and tho is hereby imposed, and
e shall be collected aforesaid if not pal before
the property is advertised for sale penalty oftwen
tyfve per cent. shall be, and the same is hereby i'm
posed, which penalty shall attach and be collected
: whenever the taxes which said penalty attaches
: shall be paid.
/, Sec. IS Be it further enacted That it shall, in
no case be lawful for tax collectors to give receipt
e f,r taxes to any individual who shall have incur
r, red either of the penalties embaced in section IT,
unless said penalty paid with the taxes together
3 with such costs and fees may have legitmately
) accrued on the same and sworn statements, show
ing the exact condition of the tax books in every
county, shall be made by the collectors of said
3 county on the first days of November, December
and January ofeach year, and the same snail be
IF filed with the County Court Clerk, and copy of
the same shall 10 forwarded to the Comptroller of
> the State.
II Sec. 10. Belt further enacted, That in case any
property is sold by the tax collector for the non
of taxes, costs, fees and penalty said taxes,
COSTS fees and penalty shall, in the aggregate be
subjected to an additional penalty of fifty per cent
and whether such property is purchased by ndvid
uals by the city, by the State for the benefit of
s. public Instruction. it shall, time, be redeemed
lie by the thereof except upon the payment of
l. the fifty per cent. penalty together with the taxes
costs, fees, and previous penalty attaching the
time of advertisement of said property and also,
y the interest the aggregate amount for tho time
s. elapsing after sale.
10 Sec %. Be it further enacted That in case pro
Of pery sold for is not redeemed within year
from the time of sale, further penalty of fifty per
ID cent. shall be, and the is hereby imposed,
Mt which penalty shall attach to all previous penalties
taxes costs fees and interest that shall have ac-
= cued at the end Of the year, the property sold
r aud it shall at no time thereafter, be redeemed
whether sold to individuals, city State for the
benefit of public instruction except on full paymen
e, of all the penalties imposed, together with taxes
fees and COSTS and the interest the aggregate
CT taxes, fees, costs and penalties for such
ty time shall have elapsed from the date the last
Y, penalty was imposed.
Id Sec. FL Be it further enacted That the title all
property disposed ofat public sale for the non-pay
~ ment of taxes SHALL if not redeemed before the
piraton oftwo years from date of sale, vest abso-
lutely in the party parties that purchased said
property at said public sale in their heirs
signs; Provided, said parties shall have paid
BY promptly all taxes the sane.
Sec. %. Be it further enacted, That real esta te
sold for taxes shall be redeemable the Office ofthe
III clerk of the Circuit Court for the county in which
said real estate les and it sh all be the d1y of the
lerk of tho lrct Court 90 recaivc from The owner