Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-08-04
TAXES.
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

| THE TAX BOOKS, FOR THE YEAR 1865,
l. are now ready. and win Immediately pro-
All Taxpayers who have personal property
must como forward nc once or they will find
| their taxes in the hands Of Censtables. who are
authorized to destrain sufficiency to pay all
| taxes.
viii attend at the following places for the
| purpose Of receiving the State and County
taxes for the year 1873:
District No 1-English's. Monday. Sept.
Dist. No. IN elson's. Tuesday, Sept. 6.
Dist. No. 3-wynn's Store. W wednesday. Sept. Q.
Dist; No. a-oid Union Church. Thursday
Dist; No. .,s-Ensins House No. 5, Friday,
Dist. No. 6 Raleigh, Saturday, Sept. l2.
Dist. No. T. Union Depot. Monday. Sept. IA.
Dist. No. s-Log Union. Tuesday. Sept. Is.
Dist. No. 9-Fisherville. Wednesday, Sept. 16
Dist. No. l0-Collierville, Thursday, Sept. II,
Dist. No. l1-Germantown. Friday. Sept. IS.
Dist, No. 2-Mechanicsvilie. Saturday. Sept.
Dist. No. 1s 1s-Arnold's, Monday, Sept. 2l.
Dist. No. l4-Tax-Collestor' Office. Tuesday,
Sept. %.
Dist. No. 15--Bandwerker's Grocery. wednes-
day, Sept. %.
Dist. No. l6-High Hill. Thursday. Sept. "a.
Dist. No. 7-French Palace. Friday. Sept. Is.
The attention of tax payers is directed to the
| following provisions Of :" An act to amend the
| Revenue Laws Of this State" passed March
13. 1858:
SECTION ". Be It further enacted, Tha. 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 he. and they
are hereby declared due and fayable on the LIST
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, penalty OF two per cent.
in amount of taxes to each person for such non
payment shall he. and the same is hereby i'm
| posed. which shall be collected by the Tax
| Collector. in addition to the regularly assessed
| taxes; IL not paid before the first day of the
! following month Of December, penalty of five
per cent. shall he, and the same is hereby i'm
| posed and shall be collected as aforesaid; il
| not paid before the frat day of the fol-
| lowing month of January. a penalty OF
ten per cent. shall be collected as aforesaid II
not paid before the property is advertised for
sale. a 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.
| SEQ. IS. Be It further enacted. That il shall.
in no case, be lawful for Tax Collectors to give
| a receipt for taxes 10 any individual who shall
have incurred either of the penalties embraced
in Section IL, unless said penalty Is paid with
the taxes. tovether 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.sha 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 shal be Il ed
with the County Court Clerk, and a copy of
the same shall be forwarded to the Controller
Of the State.
SEC. 10. Be u further enacted. That in case
any property is sold by the Tax Collector for
atty. shall, in the aggregate. be subjected to an
additional PENALTY OF fifty per cent. and
whether such property is purchased by indi-
yidua's. BY the city. or by the state for the
time, be redeemed by the owner therefor, ex-
cept upon the payment of the fifty per cont.
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 taxos 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 It shall At
no time thereafter be redeemed, whether sold
to individuals. cityror State, for the benefit Of
public instruction. except on fall payment of
all the penalties imposed, together with taxes,
ices ana c0ets. anu the Interest on tne aegre-
gate amount Of taxes; fees, costs and penalties
for such time as shall have elapsed from the
date the last penalty wns imposed.
SEC. q. Be Il further enacted, That the title
10 all the property disposed Of at public sale
for the non-payment of taxes. shall, IL 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 lie. or in their heirs or assigns; Pro-
vided. That said parties shall have paid
promptly all taxes on the same.
SEC. % Be e further enacted, That real es-
tate sold for taxes shall be redeemAble at the
office of the Clerk Of the Circuit Court, to re-
ceive from the owner of such real estate. or bis
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, to the purchaser.
upon his application. as now provided BY law.
SIC. q. Be % further enacted. That ii shall
not be necessary, in order 10 carry good and
valid title 10 real estate sold for public taxes.
that the Tax Collector should give the date and
Of grant. or either; or name Of grantee. or
number Of range or section. or the name Of the
true owner Of such real estate but ID shall
only be necessary 70 give such description Of
real estate reported for non-payment Of public
taxes As shall be necessary in order 10 identity
The same with reasonable certainty.
SEC. ~. Be if further enacted. That all Laws
and parts Of laws coming in conflict with this
act, and the sane are hereby repealed and
that this act shall take elect and be in force
from and Afterits passage
Tax Collector, Shelby county. Tenn.
- Ofice in Greeuiaw hufldina. corner Of |