Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-07-20
TAX ES.
Notice to Taxpayers
OF SHELBY COUNTY, TENN.

V,HE 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
most come forward at once. or they Will ind
their taxes in the hands Of Censtables. who are
authorized to destrain sufiiciency to pay all
taxes.
I will attend at the following places for the
purpose OF receiving the State and County
taxes for the year 1858:
District No l-English's. Monday. sept.7.
Dist. No. 2-Nelson's. Tuesday. Sept 8.
Dist. No. 3-Wynns Store, Wednesday. Sept. Q.
Dist. No. 4-old Union Church. Thursday,
Sept. 10.
Dist. No. 5-Engine House No. 3. Friday.
Sept. IL.
Dist. No. 6-Raleigh, Saturday, Sept. IL.
Dist. No. 7-Union Depot. Monday, Sept. II.
Dist. No. S-Log Union, Tuesday. Sept. Is.
Dist. No. 9-Fisherville. Wednesday. Sept. 16.
Dist. No. 10-C Collierville, Thursday, Sept. IL.
Dist. No. 11-Germantown, Friday. Sept. IS.
Dist. No. INTERCHANGEABLE. Saturday. Sept.
Dist. No. 13-Arnold's. Monday, Sept. q.
Dist; No. I4-Tax-collestor's Office. Tuesday,
Sept. %.
Dist. No. 15-Handwerker's Grocery. Wednes-
day, Sept. q.
Dist. No. l6-Hish Hill. Thursday. Sept. "a.
Dist. No. 17-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, 1858:
SEcrIoS ". BE tJurther 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 be, and they
are hereby declared due, and payable 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.
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 sameis hereby i'm
posed and shall be collected as aforesaid il
not paid before the property is advertised for
sale. n 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 it shall,
in no case. be lawful for Tax Collectors to give
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
swo IN 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 sh II be Fl cd
with the County Court Clerk, and a copy Of
the same shall be forwarded to the Controller
of the State.
SEC. l9. Be Il further enacted, Tha. 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 PENALTY of fifty per cent. and
viduals, by the city, or by the State for the
benefit of public instruction. it 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
elspsing after sale.
SEC. 20. Be e further enacted, That in case
one year from the time of sale. a 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. city or State. for the beneht OF
public instruction. except on fdll payment OF
fees and costs. and the interest on the aggre- |
gate amount of taxes, fees, costs and penalties |
for such time as shall have elapsed from the |
date the last penalty was imposed.
SEC. 2l. Be q further enacted, That the title |
10 all 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 purchased said property
II public lie. or in their heirs or assigns: Pro-
Vided, That said parties shall have paid
promptly all taxes on the same.
SIC. q Be u further enacted. That real es-
ate sold for taxes shall be redeems bic at the
,fice of the Clerk Of the Circuit Court, to re-
,eive from the owner of such real estate, or his
gent. the taxes, costs. charges AMI penalties
imposed by this act, at any time alter such sale
las been made, within two years from me date
,f said sale, after the expiration OF which time
be Tax Collector, or his successor. shall exc
ate deeds 10 ali such real estate as has not
,een redeemed as aforesaid, to the purchaser,
lpon his application, as now provided By law.
SIC. q. Be if further enacted. That Il shall
lot be necessary, in order TO carry good and
-alid title to real estate sold for public taxes,
hat the Tax Collector should eive the date and
lumber Of entry, or either. or date or number
4 grant, or either: or name OF GRANTEES. or
lumber Of range or section. or the name Of the
rue owner Of such real estate but II shall
My be necessary 10 give such description Of
cal estate reported for non-payment Of public
axes as shall be necessary in order to Identify
he same with reasonable certainty.
gxc. q. Be e further enacted, That AT laws
nd parts OF laws coming in conflict with this
ct, and the same are hereby repealed and
rat this act shall take effect and be in force
ON and after its passage.