Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-07-22
TAXES.
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

V,HE TAX BOOKS, FOR THE YEAR 1863.
i are now ready, and will Immediately pro-
| coed 70 collect according to law.
All Taxpayers who have personal property
must come forward at once. or they vii hnd
their taxes in the hands Of Canstables. who are
authorized TO destrain a suiiiciency to pay all
/ win attend at the following places for the
purpose of receiving the State and County
taxes for the year 1858:
District No 1-English's. Monday. Sept.7.
Dist. No. 2-Nelson's. Tuesday. Sept. 8.
Dist. No. 3-Wynn's Store. Wednesday. Sept. 9
Dist; No. ,4I-old Union Church, Thursday
Dist. No. s-Engine House No. 8, Friday
Sept IL. -
Dist. No. 6-Ralegh, Saturday, Sept. IL.
Dist. No. 7-Union Depot, Monday, Sept. IA.
Dist. No. S-Loe Union. Tuesday. Sept. Is
Dist. No. 9--Fisherville. Wednesday. Sept. 16
Dist. No. 10-Collierville, Thursday, Sept. II
Dist. No. 1l-Germantown. Friday. Sept. Is.
Dist. No. INTERCHANGEABLE. Saturday. Sept
10.
Dist. No. 1S-Arnod's, Monday. Sept. 2l.
Dist; No. I4-Tax-collestOr's Office. Tuesday
Sept. %. +A
day. Sept. q.
Dist. No. 16-High Hill. Thursday, Sept. "a.
Dist. No. T7-French Palace Friday. Sept. Is
The attention of Taxpayers is directed to the
following provisions of " An act to amend the
Revenue Laws of this State" passed March
IL. 1888: ffa laiAFoN. itt ~ aA
SECTION ". BE It further enacted. That in or.
der to secure the prompt collection OF the reve'
nue. derived from taxes on real estate and per-
hal al Ism IN VI
are hereby declared due and sayable on the lst
day of July of each and every year for which
said taxes were assessed and provided. the
payment Of said taxes IL deferred and not made
before the following first day Of November Of
each and every year, 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 IL not paid before the first day OF the
following month of DeceW6er, penalty OF hve
per cent. shall he, and the same is hereby i'm
posed and shall be collected rs aforesaid If
sale, a 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
q 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 legitimatey 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 shelf be med
with the County Court Clerk, and 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 ior
the nop-payment OF taxes, costs. ices ana p pen.
additional penalty OF htty per cent. and
whether such property is purchased by indi-
viduais, 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 tho 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. Tor 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. 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 and u shall ?,
no time thereafter be redeemed, whether sold
to individuals. city or State for the beneht OF
public instruction, except on fall payment OF
all the penalties imposed, together wi tn 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. BE e further e,laeted, That the title
to 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 purchased said property
al public sale, or in their heirs or assigns: Pro-
vided, That said parties shall have paid
promptly all taxes on the same.
SEC. q Be Il further enacted 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, costs. charges and 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
cute deeds 10 all such real estate as has not
been redeemed as aforesaid, to the purchaser,
upon his application. as nov provided by law.
SIC. q. BE "a further enacted. That It shall
not be necessary, in order 70 carry good and
valid title TO real estate sod for public taxes,
that the Tax Collector shonld siye the date and
number Of entry, OF either. or date OF number
Of grant, or either: or name Of grantee, or
number Of range or section. or the name Of the
true owner Of such real estate but Il shall
only be necessary 10 give such description OF
real estate reported for non-Dayment Of public
the same with reasonable certainty.
SEC. q. Be a further enaoied, That ali laws
and parts Of laws coming In conflict with this
act, and the same are hereby repealed and
that this act shall take effect and be In force
Tar colf...o- Shelly connfT- Tenn.