Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-07-23
TAX ES.
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

V'HE TAX BOOKS, FOR THE YEAR 1863.
| i are now ready, and I will Immediately pro-
ceed to collect according to law.
All Taxpayers who have personal property
| must come forward nc once. or they will ind
| their taxes in the hands of Censtables. who are
authorized to destrain a sufficiency to pay all
| taxes.
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.
Dist. No. 2-N elson's. Tuesday. Sept. 8.
Dist. No. 3-wynns Store. W wednesday. Sept. ..
Dist; No. 4-old Union Church. Thursday
Dist No. 6-Ensine House No. 8, Friday,
Sept. II.
Dist. No. 6-Raleigh, Saturday, Septic.
Dist. No. 7-Union Depot. Monday, Sept. IL.
Dist. No. s-Log Union, Tuesday. Sept. Is.
Dist. No. 9-Fisherville. Wednesday. Sept. 16.
Dist. No. 0-Collierville, Thursday, Sept. IL.
Dist. No. 1l-Germantown. Friday. Sept. IS.
Dist. No. 12-Mechanicsville. Saturday. Sept.
Dist. No. 1S-Arnold's, Monday, Sept. 81.
Dist; No. I4-Tax-collestor's Office. Tuesday,
Dist. No. 15-H Handwerker's Grocery. Wednes-
day, Sept. %.
Dist. No. 16-High Hill. Thursday. Sept. "a.
Dist. No. IL French Palace. Friday. Sept. Is.
The attention of taxpayers 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-
soma ties, that all such taxes shall he, 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 ia deferred and not made
before the following first day of November of
each and every year, peualty OF two per cent.
in amount of taxes to each person forsueh 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
taxes if not paid before the first day Of the
following month of December, a penalty of tive
per cent. shall he, and the same is hereby i'm
posed and shall be collected as aforesaid If
not paid before the property is advertised for
sale penalty of twenty-five 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 il shall,
in no case. be lawful for Tax Collectors. to give
a receipt for taxes TO any, individua WHO shall
have incurred either of the penalties embraced
in Section II, unless said penalty is paid with
the taxes, ozether with such costs and fees as
may have legitimately accrued on same and
sW IN statements, showing tue eAhcJ COuultiVu
of the tax books in every county. shall be made
by the Tax Collectors of iaid county on the
first days Of November. December and Janu,
ary of every year. and the same sh IL be fl ed
with the County Court Clerk, and q copy of
the same shall be forwarded to the Controller
of the State.
SEC. 10. Be Il further enacted, That in case
any property is sold by the Tax Collector for
the neu-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-
viduals. by the city. or by the state for the
benefit of public instruction, IL 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. 81 shall be a ana % .ne same same
to all previous penalties. taxes. costs, fees and
interest that shall have accrued at the end OF
the year on the property sold and II shall az
no time thereafter be redeemed, whether sold
to individuals. city or State. for the benefit Of
public instruction, except on tull 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
date the last penalty was imposed.
SEC. q. BE Il further enacted, That the title
10 ali the property disposed Of at public sale
for the nom 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 pnrchased 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. p 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-
ceiye from the owner Of such real estate, or his
agent, the taxes, costs, charges AMI 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, SHAH exc
cute deeds to all such real estate as aas not
heen redeemed as aforesaid, to the purchaser,
upon his application. as nov provided oy law.
SIC. @. BE Il further enacted. That it shall
not be necessary, in order TO- carry good and
valid title to real estate sold for public taxes,
that the Tax Collector should Eive the date and
number Of entry. OF either, or date or number
OF grant, OF either; or name OF grantee, OF
number Of range or section. or the name Of the
true owner Of such real estate but II shall
only be necessary 10 give such description Of
real estate reported for non-Dayment Of public
taxes as shall be necessary in order to identify
the sane with reasonable certainty
SEC. q. Be 4 further snaoted 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
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