Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-05
TAXES.
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

U,HE TAX BUOhS, fOh THE YEAH lcoo'
| Il are now ready, and will Immediately pro-
| ceed to collect according to law.
All taxpayers who have personal property
must come forward nc once. or they will ind
their taxes in the hands OF Constables, who are
authorized to destrain sufficiency to pay all
taxes.
will attend at the following places for the
purpose Of receiving the State and County
taxes for the year 1858:
District No i-English's. Monday. Sept.7.
Dist. No. 2-NeIson's. Tuesday, Sept. 8.
Dist. No. 3-Wynn's Store, Wednesday, Sept. Q.
Dist; No. 4-old Union Church. Thursday
Dist; No. ,5-Ensine House No. 8. Friday.
Sept. IL.
Dist. No. 6-Ralcigh. Saturday, Sept. 70.
Dist. No. 7-Union Depot, Monday, Sept. IA.
Dist. No. S-Log Union, Tuesday. Sept. is.
Dist. No. 9-Fisherville. Wednesday. Sept. 16
Dist. No. 10 Colierville. Thursday, Sept. IL
Dist. No. 11-Germantown. Friday, Sept. IS.
Dist. No. l2-Mcchanicsville. Saturday. Sept.
10.
Dist. No. ls-Arnold's, Monday, Sept. 81.
Dist: No. I4-Tax-Collestor's Office. Tuesday,
Dist; No. i5-Handwerker's Grocery. Wednes-
day, Sept o.
Dist. No. 16-High Hill. Thursday. Sept. "a.
Dist. No. 17-French Palace. Friday. Sept. Is.
The attention of taxpayers is directed to the
Revenue Revenue laws of this STATE passed March
| 13. 1868:
SECTION ". 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 fayable 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 apd not made
before the following first day Of November o.
each and every year, penalty OF two per cent
in amountof 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 70 the regularly assessed
taxes; If not paid before the first day Of thu
following month of December, penalty of iv'
per cent. shall he. and the same is hereby i'm
posed and shall be collected as aforesaid: !
not paid before the first day of the fol
lowing month of January, a penalty o
ten per cent shall be collected as aforesaid j
not paid before the property is advertised fol
sale. penalty of twenty-five per cent; shall be
aud the same is hereby imposed. which penalty
shall attach and be collected whenever thu
taxes TO which said penalty shall be paid.
SEC. IS. Be It further enacted. That it shall
in no case, be lawful for Tax Collectors to Civ,
| a receipt for taxes to any Individual who sinai
have incurred either of the penalties embracee
| &,
the taxes. together with such costs and fees a.
may have legitimately accrued on same anC
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 sh Il be filed
| with the County Court Clerk. and copy oi
the same shall bo forwarded to the Controller
| of the State.
| Src. 10. Be Il further enacted, That in case
| - Sc rol hu ha GnllaQfOr
| the non-payment of taxes, costs. fees sand 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, it shall, at no
| time, be redeemed by the owner therefor, ex-
cept upon the payment Of the fifty per cent:
penalty, together with tne taxes, COSTS. iees ana
| advertisement 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, 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 it shall at
no time thereafter be redeemed, whether sold
to individuals. city or State, for the benefit Of
| public instruction, except on tuu payment OF
all the penalties Imposed, together Win JaAes,
fees aud 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 Il further enacted, 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
at publics lie. or in their heirs or assigns: Pro-
vided, That said parties shall have paid
promptly all taxes on the same.
SEC. o. BE q 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 ant 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 to all such real estate as has not
been redeemed as aforesaid, to the purchaser.
upon his application. as now provided by law.
SIC. %. BE Il further enacted. That II shall
not be necessary, in order 70 carry 5000 and
valid title to real estate sod for public taxes,
that she Tax Collector should give the date and
number Of entry, or either. or date or 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
real estate reported for non-payment Of public
taxes as shall be necessary in order TO identify
the same with reasonable Certainty.
SEC. q. Be Il further enacted, That all 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
. > - - WIN. MCLEAN,
Tax Collector, Shelby county, Tenn.