The weekly Panola star. [volume] (Panola, Miss.) 1857-1881, 1870-08-06

and should u aiterwanls arroar
that the person so fciaang has not
given IN . iial li.t of hli property,
or that which lr WIS tcqulral by
law 20 rndcr, thc pfopetiy soi
omitted sball be- entered on thv
book at doublc M ordinary vaIoc,
and taxed accordingly
Sec. 81. le Il further enacted,
Tha, II shall be the duty Of the AZ
SCISSOR TO list each and every person
in his county, and TO nsscss an
tho property personal and rcal,
therein, aud any person who shall
refuse to give in n list OF his proper
ty, or any property which be Is by
law, required to assist IN listing, OF
refuse to make the oath (or niliuma
tom required by tins Act, shall
/ forfeit the sum OF one hundred dol
| lars, to be recovered in the name of
the State, forthe use Of the Common
School Fund and where any per-
son shall refuse to give in a Inst Of
his property, which By lawh is re-
quired to do, the Assessor shall as
scss such person according to the
best information, he can get, as to
theamount Of property such person
has and any person dissatisfied
with the assessment may appeal to
tho Board of Supervisors, who shall
hear such appeal and any evidence
thereon, and whose decision shall
be final. Immediately after the
completion and acceptance OF his
assessment rolls, the Assessor shall
deposit his assessment books in the
Office of the Chancery Clerk for per-
manent preservation. In order to
facilitate the valuation oEthe prop
erty' within the State, it shall be the
(duty Of the Assessor, after the lists
are made out as above directed in
section l and 2 to intcrrogatc each
taxpayer under oath, concerning
the character, quality and value OF
interrogations, shall be snbject to
both the penalties prescribed in 2
and 8 of this Act. The Assessor
may appoint one or more deputies,
who shall take the same oath as the
Assessor himself, and from whom
he may require such bond as he shall
deem necessary. The Board q
Supervisors of each county shall, at
their regular meeting in August
/, provided in u.c 18th section OF this
Act, constitlitc a Board for the equa
ization of tho assessment of the sey-
eral persons Of the county, and at
, such meeting, they shall add to
such assessment any taxable proper
ty not included in the assessment
as returned by the Assessor, and
shall assess the value thereof. The
Board shall proceed to equalize
the valuation of the real and per,
sonal property throughout the cour
ty to-wit.
: First. They shall add to the ag'
gregate valuation Of the real estate
and personal property of each tax
payer in the comty,which they shal
; believe to be valued below its proper
> valuation, such per centum in each
: case, as will raise the same to it
proper valuation. /,
! Second. They shall deduct frou
/ the hcaggregate valuation of the rea
estate and personal property ofeacl
! taxpayer in the county,which they
shall believe to be valued above it
: proper valuation, such per centun
! in each case as will reduce the sam
III to its proper valuation. And an,
: person who may feel ggrieycd q
4 anything in the assessment of hi
!. property, may appear before th
!, Board Of Equalization, either ]
u person or by agent, and have tn
same corrected in such manner a
i. to said Board shall appear just an
u equitable, and from the decision
n Board there shall be no appeal. A
Of ter completion and acceptapc Of i
n assessment rolls, the Assessor sha
70 deposit his assessment books in Il
ia Office Of the Chancery Clerk for pc
m mancnt preservation, ssIi b
IS Sec, 4th. BE it further enacte
lc That a tax on nsiyilages sballTl
thllevied rs follows to-witr ave gdw
H. On each. and every practicingph'
sieiau. lawyer. dentists yeterinal
az surgeon, tcndellars.sni Issrii aghd
'tyl On each and every druggi'
uel eltweuty- five dollars, aud allfpefsoI
-tylwho sell drugs Or medicines in ~
ib- quantity, shall DO deemed druggi
of except that any persons may y
Or paints, oils Of all kinds, varnishc
orn Eturpcntine, roins, pasegcFic, sa
~ "a t.l A,,i,,i..,,. y4,,.a.,.a xsif n