Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-12
TAX ES.
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

TIVE TAX BOOKS, FOR THE YEAR 1868,
ceed to collect according to law.
All Taxpayers who have personal property
must come forward at once. or they will find
their taxes in the hands OF Constabes. who arc
authorized to destrain a suficiency to pay all
taxes.
/ will attend at the following places for the
'urpose Of receiving the State and County
taxes for the year 1888:
District No 1-English's, Monday. Sept. Z.
Dist. No. 2-Nelson's. Tuesday. Sept. 8.
Dist. No. 3-Wynn's Store, Wednesday. Sept. O.
Dist. No. 4-old Union Church. Thursday
Sept. 10.
Dist; No. 5-Engine House No. Q. Friday
Sept. IL.
Dist. No. 6-Raleigh, Saturday, Sept. II.
Dist. No. T-Union Depot, Monday. Sept. a.
Dist. No. S-Log Union. Tuesday. Sept. is.
Dist. No. 9-Fisherville. Wednesday. Sept. l6
Dist. No. 10 Collervile. Thursday, Sept. II
Dist. No. 11-Germantown, Friday, Sept. is.
Dist. No. l2-Mechanicsville. Saturday. Sept
Dist. No. 1s-Arnold's, Monday, Sept. 81.
Dist; No. 14-Tax Collectors Office. Tuesday
Sepk %.
Dist: No. l5-Handwerker's Grocery. Wednes-
day, Sept. %.
Dist. No. 16-High Hill. Thursday, Sept. "a.
Dist. No. l7-French Palace. Friday Sept. 25.
The attention of taxpayers is directed to the
Revenue Laws Of this State" passed March
IL. 1858:
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-
soma ties. that all such taxes shall be, and they
l. a Ia lea
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 oi
in amount of taxes to each person for such non.
payment shall he. and the same is hereby i'm
posed. which shall be collected by the Tax
Collector. in addition to the regularly assessed
following month of December, penalty of five
per cent. shall he, and the same is hereby i'm
posed and ehall be collected as aforesaid; i
not. paid before the first day of the fol
lowing month of January. penalty o.
ten per cent. shall be collected as aforesaid il
not paid before the property is advertised foI
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 IL, unless said penalty is paid with
the taxes, together with such costs and fees as
may have 1egitimatey 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. December and Janu-
ary of every year, and the same shsl Ii be ii ed
with the County Court Clerk. and a 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 to an
additional nenalty of fifty per cent. and
whether such property is purchased by indi-
5eneit Of public Instruction, Il shall. at no 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
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, a 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 aud il shall at
no time thereafter be redeemed. whether sold
to individuals. city or State. for the benefit of
public instruction. except on fall payment 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. q. De 4 further 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 10. or in their heirs or assigns: Pro-
vided. That said parties shall have paid
promptly all taxes on the same.
SEC. % Be q further enacted. That real es-
tate sold for taxes shall be redeem able at the
Dfiice OF the Clerk OF the Circuit Court. to re-
,eive from the owner of such real estate, or his
agent, the taxes, costs, charges AMI penalties
imposed by this act, az any time alter such sale
has been made, within two years from the date
lt said sale, after the expiration Of which time
he Tax Collector. or his successor. shall exc
lute deeds 70 all such real estate as has not
been redeemed as aforesaid, to the purchaser. |
upon his application. as nov provided by law. |
SIC. g. Be Il further enacted. That Il shah |
rot be necessary, in order 20 carry Q good and |
valid title 10 real estate sod for public taxes,
hat the Tax Collector should give the date and |
number Of entry, or either. or date or number /
II grant. or either: or name Of grantee. or /
lumber Of range or section. or the name Of the I!
rue owner OF such real estate but Il shall |
cal estate reported for non-payment OF public /
axes as shall be necessary in order TO IDENTIFY /
he sane with reasonable certainty.
SIC. "a. Be q further enacted, That al laws
nd parts OF laws coming in confict with this
cf, and the Eame are hereby roFealed and
hat this act shall take effect and be in force
WV. MCLEAN.
Tax Collector, Shel ~ county, Tenn.
n1- Once in Greeniaw builiinr, corner Of