Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-07-18
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

THE TAX BOOKS, FOR THE YEAR 1868,
i are now ready. and will Immediately pro-
coed 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 Constables, who are
authorized to destrain a sufliciency to pay all
taxes.
will attend at the following places for the
purpose of receiving the State and County
taxes for the year 1858:
District No 1-English's, Monday. Sept.
Dist. No. 2-Nelson's. Tuesday. Sept. 8.
Dist. No. 3-Wynn's Store, Wednesday. Sept. ..
Dist; No. 4-old Union Church, Thursday,
Dist. No. 5-Engine House No. 8, Friday,
Sept. IL.
Dist. No. 6-Raleigh, Saturday, Sept. IL.
Dist. No. 7-Union Depot, Monday, Sept. IA.
Dist. No. s-Log Union, Tuesday. Sept. Is.
Dist. No. 9-Fishervile Wednesday. Sept. 16.
Dist. No. 10 Collierville, Thursday. Sept II.
Dist. No. 11-Germantown, Friday, Sept. Is.
Dist. No. 12-Mechanicsville. Saturday, Sept.
10.
Dist. No. 13-Arnold's, Monday, Sept. 81.
Dist; No. j gs-rax-collestor's Office. Tuesday.
Dist. No. 15-Handwerker's Grocery. Wednes-
day, Sept q.
Dist. No. 16-Hish Hill. Thursday, Sept. "a.
Dist. No. II French Palace, Friday. Sept. Is.
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 he. and they
are hereby declared due and Aayable on tho LIST
H. I.xtxv xE nnI .x1 e. s.l.
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 he. and the same is hereby inn
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 ncnalty shall be paid,
SIC. is. BE q further enacted. That II shall.
in no case, be lawful for Tax Collectors to give
a receipt for taxes to any individual who snail
have incurred either of the penalties emh raced
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 hall be made
by the Tax Collectors Of said county on tho
first days of November. December and Janu-
airy Of every year, and the same shall be fl ed
with tho County Court Clerk, and a copy of
the same shall BIO forwarded to the Controller
of the state.
SEC. 1s. BE IL FURTHER enacted, That in case
any property is sold by the Tax Collector for
tho 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-
yiduals. by the city, or by the state for the
benefit of public Instruction, ii shall. at no
time, be redeemed By the owner therefor, ex-
cept upon the payment of the fifty per cent:
penalty, tsstther with the taxes, costs. fees and
previous penalty attaching at the time OF tbs
advertisement of said property. and also me
interests on the aggregate amount f0r tho time
elapsing after sale.
sEc. %. be q further enacted, That in case
property sold for taxes is not redeem Cd within
one year from tse time of sale. q r.rther PEN
atty of fifty per cent. shall be End the same
hereby il imposed: which penal. y shall attach
to all previous penalties, taxef, costs fees aud
interest that shall have accrued at the end of
the year on the pro perry Sold and IL shall az
no time thereafter be redeem5d, whether sold
TO individuals. city or State. Tor the benefit of
public instruction. except on fall payment Of
fees and costs. and tno Interest on the aggre-
gate amount OF t'.xes. fees. costs and penalties
for such time as shalt have elapsed from the
date the iast penalty was imposed.
Il
| TO all me property disposed Of at public sale
| Cor the non-payment of taxes, shall, II not re-
! deemed before the expiration Of two years
| from the date of sale. rest absolutely in the
I 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 al taxes on the same.
SIC. y BE q further enacted. That real es-
/ tate sold for taxes shall be redeem able at ID e
Office Of the Clerk Of the Circuit Court. to re-
/ ceivo from the owner Of such real estate, u his
agent, the taxes, costs. charges and per .aities
imposed BY this act at any time after o. ich sale
hash made. within two years froT. the date
Of said sale, after the expiration Of -Shich time
the Tax Collector. OF bis success, r, shall exc
Il cute deeds 70 all such real e. ate a. las not
been redeemed as aforesaid, ., he pnrcbasrr'
Il upon ais Application, as no. provided bv law.
eEc. 2. BE q furtAsr faaefed. That ii shall
! not be necessary, in or der 10 carrv a good and
valid title 10 real es' Ate soid fr pnblic taxes,
that the TX Collec,er should give the date and
number 81 entry, or either. OF date or number
OF grant - either; or name Of grantee, or
! rumocr 81 rangs OF section. or the name Of the
/ true owner OF sucA real estate; but u shall
only be Necessary 10 give such description 81
! raj estate reported for nOr-payment Of puolic
| uLcl a. shet - necessary in order 10 identity
the sane IN reAsonabie certainly
src. q. BE & farther enaoied. That ali laws
and parts OF laws coming in conflict win thi.
al. and the zane are hereby rcpcalca ana
that this act shall take elect and Be in force
WV. MCLEAN.
Tax Coliector, Shelby county. Tenn.
~ OEce IN Gree1iau building. corner Of
Il SOD ard Urfcr. Hccm Ne. III