Lexington advertiser., 1870-07-22

and polls, shall be assessed in
accordance with the provisions
of this Act and the laws in force
on the first day of December,
1869, not inconsistent Herewith
and on the second Monday in
August, A. D. 1870, and annual
ly thereafter, the Board OF Su-
pervisors of the several coun-
lies shall hold a meeting at the
Court House of thoir respective
counties, TO hear and determine
appeals taken from the deciS-
ions of Assessors, authorized by
this Act to be taken, and to
make all proper corrections of
the assessment lists, and said
meeting shall be continued
from day to day until all ap-
peals are decided and all prop
er corrections are made in said
lists; Provided, however, Said
meetings shall not continue
more than two weeks, and the
Assessor shall complete and
certify his assessment rolls by
the third Monday OF September
in each year, and the Clerk of
the Chancery Court shall make
out, certify and deliver the cop
les of the same required by law,
immediatly thereafter, and the
delivery of the same shall not
be delayed beyond the first
Monday of October thereafter.
Sec. 13. Be it further enact
ed, That the Collector of Taxes
shall proceen to collect the tax
es of his county as soon as the
assessment rolls are placed in
his hands; and all taxes remain
ing unpaid on the first day of
December of any year, shall be
collected as now provided by
law, by distress and sale of per-
sonal property, with an addi-
al tax of fifty per cdnt. thereon.
And lands shall be advertised
for sale for taxes on the first
Monday of FEBRUARY, and sold in
the manner required by law, on
the first Monday in March in
each year, in default of the pay
ment of taxes. Each and every
Tax Collector shall, on the Sec
ond Monday of each month, af-
ter he commences the collection
of taxes, and before he makes
his final settlement, pay into
the Treasury of the State and
county, all moneys he may have
collected, filing with the Treas
urcr, at every such payment, an
affidavit that the amount he
pays into the Treasury is all the
money he has collected up to
the date of making such affida
Wit; ana he shall make his tina
settlement with the State ant
County Treasurers on or by the
first Monday in April in eacf
year.
Sec. IA. Be it further enact
ed, That the Auditor of Public
Accounts be, and he hereby il
required to furnish each and ev
cry Tax Collector in this State
with a sufficient number of .tal
receipts, printed in duplicate il
blank form, in a book, or books
prepared for each county; ant
the duplicate receipt shall be
correct copy Of the original
showing date of receipt name
of person to whom given, an(
such other facts as the Audito
shall deem necessary; and sale
duplicate receipt shall be pre-
served in the book and submit
ted to the Board of Supervisors
by the Tax Collector, wheneve
required by the Board 20 do so
and said receipt books, with du
plicate, when filled, shall be fill
ed in the office of the Chancer,
Clerk for reference; and all tn
, receipts not in accordance wit
the provisions of this Act shal
, be null and void; Provided
Said receipts shall be furnishe'
: on or before the time the Ia
Collector is required by law t
: commence the collection of tax
, es. The expense of printin
: and binding said books shall b
: paid out of the State Treasury
Sec. Is. Be it further enact
, ed, That no Tax Collector shal
, be permitted or allowed to as
sess and collect any tax on an
: lands, personal property 0
S polls left unassessed by the AS
3 SCISSOR, except that on transien
: vendors of goods, wares, Incl
9 chandise, or stock coming fror
. other States. The Tax Colle'
g tor shall assess and collect on