Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-07-28
TAXES.
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 10 collect according to law.
All taxpayers who have personal property
must come forward a. o9es, OF thsy VIII nnc nre
authorized to destrain suficiency 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 1-English's. Monday. Sept. Z.
Dist. No. 2-Nc Nclson's. Tuesday, Sept. 8.
Dist. No. 3-Wynn's Store, Wednesday. Sept. 9.
Dist. No. 4-OId Union Church, Thursday.
Sept. 10.
Dist. No. 5-Eneine House No. 8, Friday.
Sept. IL.
Dist. No. 6-Ralegh. Saturday, Sept. IL.
Dist. No. 7-Union Depot. Monday. Sept. IL.
Dist. No. S-Log Union, Tuesday. Sept. Is.
Dist. No. 9-FisherviIIe. Wednesday. Sept. 10.
Dist No. 10 Collierville, Thursday, Sept. IL.
Dist. No. 11-Germantown. Friday, Sept. Is.
Dist. No. l2-Mechanicsville. Saturday. Sept.
10.
Dist. No. 1s-Arnold's, Monday. Sept. 81.
Dist. No. 14-Tax-Colleetor Office. Tuesday,
Sept. %.
Dist. No. 15-Handwerker's Grocery. Wednes-
day. Sept. q. falt
Dist. No. l6-High Hill. Thursday, Sept. "a.
Dist. No. IL French Palace. Friday. Sept. Is.
The attention Of taxpayers is directed te the
| following provisions of . An act to amend the
Reyenue Laws Of this State" passed March
| IL, 1853:
SECTION ". Be It further enacted, That in or
der to secure the prompt collection of the reve'
nue. derived from Ia es on real estate and per-
ties. that all such taxes shall be. and they
| are hereby declared due and Payable on tho lst
l. III. .E. h IN
| said taxes were assessed; and provided. the
| payment of said taxes is deferred and not made
before the following first day Of November o.
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: If not paid before the hrst day OF tne
| per cent. shall he, and the same is hereby i'm
| posed and shall be collected as aforesaid II
| not paid before the property is advertised faf
sale. q penalty OF TWENTY-FIVE per cent spa.i pe
| shall attach and be collected whenever the
taxes to which said penalty shall be paid.
| SEC. IS. Be It further enacted. That it shell,
| in no case. be lawful for Tax Collectors to give
| q receipt for taxes TO any, individual VINO snal,
| have incurred either of the penalties embraced
| in Section IL, unless said penalty Is PAID with
| the taxes, tosether with such costs and fees as
may have Iegitimately accrued on same ana
| statements,
| of the tax books in every county, shall be made
| by the Tax Collectors of taid county on the
| first days of November. December and Janu,
| AIRY Of every year and the same sh Ii be ii cd
| with the County Court Clerk. and COPY oil
the same shall be forwarded to the Controller
| of the State.
|, SRc. 10. Be Il further enacted, That in case
any property is sold by the Tax Collector Tor
| the non-payment of taxes, costs. ices ana PEN
atty. shall, in the aggregate, be subjected to an
ID Of
whether such property is purchased by indi-
yiduals. by the city, or by the state Tor 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, Tor the time
elapsing after sale.
SEC. 20. Be Il further enacted, That in ease
property sold for taxes is not redeemed within
one year from the time Of sale, further pen
atty of fifty per cent shall DC and the same
to all previous penalties. taxes. costs, fees and
interest that shall have accrued at the end Of
the year on the roperty sold and 1t shall az
to'indiyiduais, 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-
for such time as shall have elapsed from the
date the last penalty was imposed.
SEC. q. Be Il further enacted, That the title
10 all the property disposed Of at public sale
for the non payment of taxes. shall, ii 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 s.le 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 redeemsble at the 9
Office Of the Clerk Of the Circuit Court, TO re-
ceive from the owner Of such real estate. or nis
agent, the taxes, costs. charges AMI penalties
imposed by this act, at any time after such SAFE
has been made. within two years from tne GATE
Of said sale, after the expiration OF when time
the Tsx Coilector. 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 now provided oy law.
SIC. q. BE Il further enacted. That 1t shall
not be necessary, in order 70 carry good and
valid title to real estate sold for public taxes,
that the Tax Collector should Rive 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
only be necessary 10 give such description OF
real estate reported for non-payment Of public
taxes As shall be necessary in order TO identity
the same with reasonable certainty.
SIC. q. Be q further enacted. That al 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
WI. MCLEAN,
Tax Collector, Shelby county, Tenn.