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

THE TAX BOOKS, FOR THE YEAR 1868,
| / 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 lind
their taxes in the hands of Canstables. who are
authorized to destrain sufiiciency to pay all
taxes.
1 viii attend at the following places for the
taxes for the year 1898:
District No 1-English's. Monday. sept.7.
Dist. No. 2--Nelson'e. Tuesday, Sept 8.
Dist. No. 3-wynn's Store. Wednesday, Sept. 9.
Dist. No. 4-0ld Union Church. Thursday.
Sept. 10.
Dist. No. 5-Engine House No. 3. Friday.
Sept IL.
Dist. No. 6-Raleigh. Saturday, Sept. II.
Dist. No. T-Union Depot, Monday. Sept. IA.
Dist. No. s-Log Union, Tuesday. Sept. Is.
Dist. No. 9-Fisherville. Wednesday, Sept. l6.
Dist. No. Colierville, Thursday, Sept. II.
Dist. No. 1l-Germantown, Friday, Sept. IS.
Dist. No. 12-Mechanicsville. Saturday. Sept.
10.
Dist. No. 1S-Arnold's, Monday. Sept. 81.
Dist. No. l4-Tax-COllestor' Office. Tuesday,
Sept. %.
Dist. No. I5-Handwerker's Grocery. Wednes-
day, Sept q.
Dist. No. 16-High Hill. Thursday. Sept. "a.
Dist. No. 17-French Palace. Friday. Sept. 5.
The attention oftax-payers is directed to the
| following provisions Of An act to amend the
Revenue Laws Of this State" passed March
| IL, 1868:
SECTION II. 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 payable on the lst
| 4 Ill frr h N,lK
| 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, 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 first day Of the
| following month Of December. penalty Of five
per cent. shall ne, aud the same is hereby i'm
| posed and shall be collected as aforesaid: il
| not paid before the first day of the fol-
| lowing month of January. penalty. Of
| not paid before the property is advertised for
sale, a penalty of twenty-five per cent. shall be.
| aud 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 ID shall,
in no case, be lawful for Tax Collectors to give
| a receipt for taxes TO any. individual who shall
| have incurred either of the penalties embraced
in Section II, unless said penalty is paid with
| the taxes, together with such costs and fees as
may have legitimately 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 shall be fled
with the County Court Clerk, and copy of
the same shall bo forwarded to the Controller
of the State.
SEC. 49, Be Il further enacted, That in case
- th..V Var oil fo-
the nou-payment of taxes. costs. fees and PEN
atty. SHALL in the aggregate, be subjected to an
additional penalty of fifty per cent. and
whether such property is purchased by indi-
yiduals. by the city. or by the state for the
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 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.
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 'crued at the end of
the year on the property sold and it shall at
no time thereafter be redeemed, whether sold
10 individuals. city or State, for the benefit OF
public instruction, except on fall payment of
ali tne penaltleS llnposeu, 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. 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 purehased said properly
at public lie. or in their heirs or assigns: Pro-
vided, That said parties shall have paid
promptly all taxes on the same.
SEC. % 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 alter 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 20 all such real estate as has not
been redeemed as Aforesaid, to the purchaser,
upon his application, as now provided by law.
SIC. q. Be 80 further enacted, That 1t shall
not be necessary, in order 70 carry good and
valid title to real estate sod for public taxes,
that the Tax Collector should give the date and
number Of entry. or either. or date or number
number Of range or section. or the name Of the
true owner Of such real estate; but Il shall
only be necessary 70 give such description Of
real estate reported for n0n-payment Of public
taxes as shall be necessary in order to identity
the same with reasonable certainty.
SIC. "a. Be e 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 /
from and after its passage.
80 ct. r.