Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-01
TAXES
Notice to Taxpayers
OF SHELBY COUNTY, TENN.
V,HE TAX BOOKS, FOR THE YEAR 1863.
/ are now randy and will ipImedi iatelv nrO-

H,HE TAX BOOKS, FOR THE YEAR 1853,
Il are now ready. and will Immediately pro-
ceed 10 collect according to law.
All Taxpayers who have personal property
must come forward at once, or they will fpd
their taxes in the hands of Censtables. who are
authorized TO destrain sufficiency to pay all
taxes.
I will attend at the following places for the
purpose OF receiving the State and County
taxes for the year 1888:
District No 1-English's. Monday. Sept. I.
Dist. No. 2-Nelson's. Tuesday. Sept 8.
Dist. No. 3-wynn's Store, W Wednesday. Sept. Q.
Dist; No. 4-old Union Church, Thursday.
Dist. No. 5-Engine House No. 8, Friday,
Sept. IL.
Dist. No. 6-Raleigh, Saturday, Sept. 12.
Dist. No. 7-Union Depot, Monday, Sept. IA.
Dist. No. S-Log Union, Tuesday. Sept. Is.
Dist. No. 9-Fisherville, Wednesday. Sept. l6.
Dist. No. Collierville, Thursday, Sept. II.
Dist. No. 11-Germantown, Friday. Sept. Is.
Dist. No. l2-Mechanicsville. Saturday. Sept.
i9.
Dist. No. 13-Arnold's, Monday. Sept. 81.
Dist. No. l4-Tax- Collectors Office. Tuesday,
Sept. 22.
Dist; No. l5-Handwerker's Grocery. Wednes-
day, Sept. q.
Dist. No. 16-High Hill. Thursday. Sept. "a.
Dist. No. 17-French Palace, Friday. Sept. IS.
The attention of Taxpayers is directed to the
following provisions of p" An act to amend the
Revenue Laws of this State," passed March
IL. 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 rayable on the lst
do 0f Ink of ud
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 nom
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 d
taxes: If not paid before the first day of the
per cent. shall he. and the same is hereby i'm
posed and shall be collected as aforesaid: il
not paid before the first day of the fol-
n ten per cent shall be collected as aforesaid Il
not paid before the property is advertised for
sale. 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 ii 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, tosether with such costs and fees as
may have legitimatey accrued on same !: and
swt m 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 sheli be q ed
with the County Court Clerk, and o copy of
the same shall be forwarded to the Controller
of the state.
SEC. 10. Be Il further enacted, That in case
4 Al fTA~ nAIIA ofarf To-
the non-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-
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 it 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 IL shall at
to individuals. city or State, for the benefit Of
public instruction. except on full payment of
all the penalties imposed, 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 purchased said property
at public le. or in their heirs or assigns: Pro:
vided, That said parties shall have paid
promptly all taxes on the same.
SIC. % 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 to all such real estate as has not
been redeemed as aforesaid. 70 the purchaser,
upon his application. as now provided by law.
SEC. o. Be Il further enacted. That Il shall
not be necessary, in order 10 carry good and
valid title TO real estate sold for public taxes,
number Of entry, or either. or date or number
Of grant. or either; or name Of rrantee. or
number Of range or section, or the name Of the
true owner Of such real estate bat il shall
only be necessary to 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 certainly.
SIC. q. Be iffurtier 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
WM. MCLEAN,
Tax Coiierfo-- Shelly counfv. Tenn.