Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-08-11
Notice to Tax Payers OF Shelby
County, Tenn.

THE Tax Books for the year 1865 are now
Il ready, and L viii Immediately proceed to
collect according to law.
All tax payers who have personal property
must come forward at once or they VIII lind
their taxes in the hands OF COnstables, who are
authorized 10 distTafn a sufieieney 70 pay all
I win attend at the following places for the
purposes OF receiving the state and County
taxes for the year le6S
district No 1, English's, Monday, Sept. :.
District No Nelson's, Tuesday, sept {.
District No. 3, Wynn's store, "Wednesday,
District No. 4, Old Union Church, Thursday,
District No. 5. Engine House No. 3, Friday,
sept. II.
Distrlc. No ., Union Depot, Monday, Sept.l4.
District No. 5, Log Union, Tuesday, sept. l5.
District No y, Flsneryiile, Wednesday, Sep
District No. 10, CoIiieryille, Thursday, septl7.
District No. II. Germantown, Friday, sept Is.
District No. Y, Meehaniesyllle, saturday.
District No. ID, Arnold's, Monday, sept. q.
District No. "A, Tax Collectors Office, Tues
District No. Is, Handwerker's Grocery,
wednesday. Eept- ..
District 70 Is, High Hnl, Thursday, Sept "a
Distdet No. II, French Palace, Friday, Sep
Tne attention OF tax payers is directed TO the
following provisions OF - An act 10 amend the
i isC '' Law" - ''--' $3.50 -N-'4 -
sEc. Il. Be Il further enacted That in order to
rived from taxes on real estate and PERSONAL
lies. that all such taxes shall be, and they are
hereby declared due and payable on the LIST
day OF July o. 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 Novem-
Der Of each snd every year. penalty OF two
Der cent. In amount OF taxes to each person for
such nOn-psyaent shall be, and tue same il
hereby imposed, which shall be collected by
the Tax Collector IN addition TO the regularly
assessed taxes il not paid before the nrst day
OF the following month OF December, PEN
atty OF I'VE per cent. snail De, and The same -
hereby i'm posed aud shall be collected as afore-
said II not paid before The first day OF The fol-
lowing month OF January. penalty Of ten
per cent shall be collected as Aforesaid
II not paid before the property is bdver-
Used for sale, penalty OF twenty-five per
cent shall be- and the same hereby Imposed
which penalty shall attach ana be collected
whenever the taxes 70 which said penalty shall
SEC Is. Be Il further enacted, That It shall, in
no case, be lawful for Tax Collectors TO give
receipt Tor taxes to any individual who shall
have Incurred either Of the penalties embraced
in SECTION II, unless said penalty Is paid with
the taxes, together with such costs and fees as
may have leE1umaJsiy accrued on same and
s,vOrH statements, SHOWING the exact cOndi-
ton OF the tax books ia every county, shall be
made by the Tax Collectors of said county on
the hrst days of November, december and
January Or every year, and the same shall be
MED with the County Court Olerk, ana copy
OF the same snail De forwarded 70 the comp
troller OF the state.
SEC 10 Be u further enacted, That In case
any property is sold by the Tax Collector for
the non-paymenJ of taxes costs, fees and PEN
atty shall, in the aggregate be subjected to an
additional Uenalty OF n1ty per cent, and
whether such properly Is purchased by indi-
yidusls, by the city, or by the state for the
benefit of public instruction, 1t shall, at no
time, be redeemed by the owner therefor, sx-
capt 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 ~. BE Il FURTHER enacted, That in case
property sold for taxes Is not rsdt eIned within
one year from tue time of sale, a further pen
atty OF City per cent. shah be and the same
hereby is imposed which penalty shall attach
10 all previous penai ties, taxes, costs, fees and
interest that snail have accrued at the emu Of
the year on the property sold and It shall at
10 time thereafter be redeemed, whether sold
to individuals, city or state, for the bensft OF
pubic instruction, except on fuIl payment OF
AL the penalties I'm posed, together with taxes,
lees and costs, and the interest on the aggregate
amount OF taxes, fees, costs and penalties for
such time as shall have elapsed from the date
the last penalty was imposed.
SEC Il. Be Z further enacted That the title In
all the properly 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 OF parties that purchased said property
at public sale, or in their heirs or ass. gns:
Provided, That said parties shall have paid
promptly ali taxes on the sa ne.
SEC. Il Be il further enacted, That real estate
sold for taxes snail be redesmable at the office
OF the Geek of the Circuit Court, to receive
from the owner OF such real estate, or his agent
the taxes, costs, charges and penalties imposed
by this act, at any time alter such sale has
been maze, within two years from the date OF
said sale, after the expiration Of which time the
Tax Collector, OF his successor, shall execute
deeds to all such real estate as has not been re-
deemed as aforesaid, to the purchaser, upon bis
application, as now provided by law.
SIC q Be 10 further enacted, That il shall not
be nece- saIy, in order 10 carry good and valid
title 10 real estate sold FOR public taxes, that
the Tax Collector should give the date and
number of entry, or either, or date or number
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 1t 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 identify
the same with Tesso eei salhty;
SEC. q. Be Il further enacted, That all laws
and parts of laws coming in conflict with this
act aud the same are hereby repealed and
that this Act shall take effect anu be In force
from and after its passage.
VIM. MCLEAN,
Tax Collector, Shelby County, Tenn.
Sc Office iu Greeniaw Building, corner OF
Second and Union, room No. 4. jyl7 I'm