Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-07-30
TAXES.
TAXES.
Notice to Taxpayers
.ttf4 at4 rIs
OF SHELBY COUNTY, TENN.

THE TAX BOOKS, FOR THE YEAR 1853,
Il are now ready. and I will Immediately pro-
coed 70 collect according TO law. -
All Taxpayers who have personal property
must come forward atonce, or they will md
their taxes in the hands OF Constables. who are
authorized to destrain n snficiency to pay all
taxes. E .r.r , d
/ will attend at the following places for the
purpose of receiving the State and County
taxes for the year 1898:
District No 1-English's. Monday. sept.7.
Dist. Ne. 2-Nelson's. Tuesday. Sept 8.
Dist. No. 3-wynn's Store, Wednesday. Sept. 3.
Dist; No. a-old Union Church. Thur'day.
Dist. No. 5-Engine House No. 3. Friday.
Sept. IL.
Dist. No. 6-Ralcieh, Saturday, Sept. 12.
Dist. No. 7-Union Depot, Monday, Sept. IA.
Dist. No. s-Log Union, Tuesday. Sept. 10.
Dist. No. 9-Fisberville. Wednesday. Sept. 16.
Dist. No. 10 Collierville, Thursday, Sept. IL.
Dist. No. 1l-Germautown. Friday, Sept. IS.
Dist. No. I2--Mechanicsville. Saturday. Sept.
10.
Dist. No. 1s-ArnOld's, Monday. Sept. 81.
Dist; No. l4-Tax Collectors Office. Tuesday.
Sept. %. 81 g i
Dist; No; l5-Handwcrker's Grocery. Wednes-
day, Sept. q.
Dist. No. 16-High Hill. Thursday, Sept. "a.
Dist. No. 17-French Palace. Friday. Sept. Is.
following provisions M Of Fan a act to amend the
Revenue Laws Of this State." passed March
IL. 1868: ts nft f
SECTION u. Be Il further enacted. That in or
der to secure the prompt collection of the reve-
sonaties. 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 and not made
before the following first day of November Of
each and every year. a penalty OF two per cent.
in amount of taxes to each person for sueh 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 first day Of the
following month of December, q penalty OF five
per cent. shall he. and the same is hereby i'm
posed and shall be collected as aforesaid: if
not paid before the first day Of the fol.
lowing month of January, penalty OF
ten per cent shall be collected as aforesaid |; If
not paid before the property is advertised fer
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 It further enacted, That it shall,
in no case, be lawful for Tax Collectors to give
receipt for taxes to apy ~ indivldaaa wnS snaiI
in Section IL, unless said penalty ia paid with
the taxes. together, with such costs and fees as
may have legitimately accrued on same and
waTn sysrH ,ne sbs bs maSe
by the Tax Collectors of said county. on the
first days of November. Decsmber and Janu--
ary of every year. and the same shsll be fled
with the County Court Clerk, and copy of
the same shall be forwarded to the Controller
of the State.
SEC. 19. BE II 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 aggrsgate, be subjected to an
whether such property is purchased by. indi-
yiduais, by the city. or by the state for the
benefit of public instruction, 1t shall, at no
time, be redeemed by tho 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, for the time
elapsing after sale. rf
SEC. 20. Be Il fIrtker. enacted, That in case
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 aud ii shall at
no time thereafter be redeemed. whether sold
to individuals. city or State, for the benefit Of
public instruction, except on fqil payment of |
all the penalties imposed, together with taxes, |
fees and costs. and the interest on the agere- |
gate amount Of taxes. foes, costs and penalties |
for such time as shall have elapsed from the |
date the last penalty was imposed. q |
SEC. q. Be q further enacted, That the title |
10 all the property disposed of at public sale |
for the non n-payment of taxes, shall, if notre- |
deemed before the expiration of two years |
from the date of sale, rest absolutely in the |
party or parties thar purchased said property
At public lie, or in their heirs or assigns: Pro-
videa. That said parties shall have paid |
all taxes on the same. saw
SIC. q BE e further enacted. That real es-
tate sold for taxes shall be redeem able at the
Dfice of the Clerk Of the Circuit Court, to re-
,eive from the owner Of such real estate. or his
lgent. the taxes, costs. charges AMI enaliies
imposed by this act, at any time after such sale
has been made, within two years from the date
1f said sale, after the expiration Of which time
he Tax Collector. or his successor. shall exc
,ute deeds to 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 a further enacfed. That Il shall
not be necessary, in order 10 carry a good and
valid title To real estate sod for pnblic taxes,
hat the Tax Collector should give the date and
number of entry. OF either. OF date or number
Df grant. or either: or name of grantee. or
number Of rarga or section. or the name OF tho
rue owner Of such real estate; but II shall
,nly be necessary TO give such description Of
cal estate reported for non-Payment Of public
axes as shall Be necessary in order 10 identify
he same with reasonable certainty.
SIC. "a. Be q further enacted. That all laws
nd parts OF laws coming in conflict with this
ct. and the same are hereby repealed and
hat this act shall take effect and be IN force
rom and after its passage
~ coIi..s,v eh.lt,-.,.As..s.lt,- ~ 49,.