Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-10
TAX ES.
80. ~,tu TAXES. 'aGa8Q
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

THE TAX BOOKS. FOR THE YEAR 1868,
Il are now ready, and / will Immediately pro-
coed to collect according to law.
All tax-psyers who have personal property
must come. forward az once. or they will fod
their taxes in the hands Of canstables. who are
authorised to destrain a suiliciency to pay all
taxes.
/ will attend at the following places for the
'urpose of receiving the State and County
taxes for the year 1858; .t4-s. ssar
District No 1-English's. Monday. Sept.
Dist. Ne. 2-N Nelscn's. Tuesday, Sept. 8.
Dist. No. 3-wynn's Store, Wednesday, Sept. O..
Dist; IN. No. 4 A-old Union Church, Thursday
Dist; No. s-Ensino House No. 3, Friday.
Dist. No. 6-Raleigh, Saturday, Sept. II. AZ
Dist. No. 7-Union Depot. Monday, Sept. Il.
Dist No. s-Loe Union, Tuesday. Sept Is.
Dist. No. 9-Fishcrville. Wednesday, Sept. l6.
Dist. No. Collicrville, Thursday Sept. IL.
Dist. No. 1l-Germantown. Friday, Sept. IS.
Dist No. 12--Mcchanicsvile. Saturday. Sept.
10. r hts1.tai go .ng ~ lfNF
Dist. No. ls-Arnold's, Monday, Sept. 2l.
Dist; No. I4-Tax -oOllsstor's Office. Tuesday.
Dist; No; l5-H Hsndwerker's Grocery. wednes-
Dist. No. 16-High Hill. Thursday. Sept. "a.
Dist. No. l7-French Palace. Friday. Sept. 25.
The attention oftax,payersis is directed to the
Revenue Laws Of this State," passed March
l3. 1868: nta ~ Nfif $500
SECTION ". Bet further enacted. That in or
der to secure the prompt collection of the reve.
nue. derived from taxes on real estate and per-
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. 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, n penalty Of five
per cent. shall he. aud 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 for
sale, penalty oftwenty-fve per cent, shall be,
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 Il further enacted. That ii shall,
a receipt for taxes TO any individual who shall
have incurred either of the penalties embraced
in Section IL. 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 hled
with the County Court CLERK, and copy OF
the same shall be forwarded 10 the Controiler
of the State.
Sac. 10. BE Il 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 aggregate, be subjected to an
additional nenalty OF hfty per cent. and
whether such property Is purchased by lndi-
yiduals. by the city, or ny the state 1or the
'beneht OF public INSTRUCTION, IL snail' at no
time, be redeemed BY the owner therefor, ex-
penalty. together with the taxes, costs, fees and
previous penalty attaeaing 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 4 further enacted, That in case
property sold for taxes Is not redeemed within
one year from the time OF sale, q further PEN
atty of fifty per cent. shall be and the same
hereby is imposed; which penalty shall attach
TO all previous penaihes, 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 redeensd, whether sold
to individuals. city or State, for the benefit of
al the penalties imposed. together with taxes,
gate amount of taxes. fees, costs and penalties
for such time as shall have elapsed from the
date the last penalty was imposed. t.
sor The nom payment Of taTes' shall II not a..
Sasr,sa A.. hafpre tbs s1n;rat;on nf ,wn n1s s