The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1873-04-24
GENERAL LAWS
STATE of MISSISSIPPI.
GENERAL Law. No. 90
OF THE

AN ACT supplemental to aud amendatory
of an act entitled an act 10 quiet tax titles.
and increase the revenue OF the State. ap-
! proved April ). 1872.
! SECTION l. Be il enacted by the Legsla-
! ture OF the State of Mississippi, That section
> of an act 10 quiet tax titles aud 10 increase
| the revenue Of the state, approved 4 pril D.,
/ 1872, be, and the same is hereby so amended
! that the two mo tbs notice. by advertising
/ in some news paper. required by said section.
! shall be made once week for four conscc-
/ utIve weeks. and the same shall be made
| aud completed at least one month before
! the expiration of the time allowed by said
| section for the REDEEM utiOn of lands.
SEC. :. BE 1t further enacted, That the
/ publisher of the newspaper making the
] publication shall be allowed twenty cents
| for each legal subdivision Of land adver-
! tised 70 be collected and paid a. provided
in socti IN six of said act: Provided, That at
| the expiration of the time allowed for the
redemption OF lands, such publisher shall
be entitled to receive from the State Trea-
turer twenty cents for each subdivision of
land advertised in each publication required
/ 10y the act aforesaid. aud remaining unre-
deemed, aud the Auditor of Public Ac-
counts. upon presentation of an account and
a list Of lands 50 remaining uuredeemcd
which account shall be aJtcsted by the oath
of the publisher making the same, shall is
sue his warrant on the Treasurer in favor OF
such publisher for the amount due for such
{
said lands shall be entered or purchased,
the Circuit Clerks shah collect OF such pur-
chaser the amount pail by the State for
such publication, and shall include the same
in his moIthly report To- the Auditor and
pay over the same to the state Irea 5uTer
when making his monthly settlements.
SEC. Be IL furth er enacted, That the
Circuit Clerk, shall bee allowed, as commits
sioners, five per cent. on all moneys col
lected by them on accOuu. Of delinquput
tax nor sl,trsf
lied TO retain. as commissioners, out OF any
moneys collected on account OF delinquent
tax lands, live per cent. on all amounts COLI
lected prior 70 the passage OF this act.
SEC 4. Be il further enacted, That in all
cases when lands have been forfeited or sold
to the State for taxes, and have afterwards
been assessed to the owner thereof, and the
taxes accruing thereon have been paid for
any year after said sale, 1t shall be the duty
of the Circuit Clerks, upon presentation of
the Sheriff-s or Tax Collectors receipt. and
payment of the taxes due for re years un-
paid, and costs OF sale, with six per cent.
interest per annum from the tme said taxes
were due and PAYABLE, or when any lands
have been Illegally sold on conveyed by the
Tax Collector. 10 execute 70 the owner
thereof a deed la the form prescribed by
section -four OF the act Aforesaid: Provided,
That ia aIl cases when the land owner can
not produce hi, tax receipt for any of the
years for which the bonds were declared
forfeited, such land owner shall receive
credit for any years that the Sherlits tax
cook viii show such taXes to have been
paid.
SEC. >. b. it further enacted, That all
lands not redeemed by the owners within
the time prescribed by section five OF the
act aforesaid. for the red .mption Of lands,
the Circuit Clerk shall sell the same, or SO
much thereof "a may be uect ssary, at pub
lie cutlery to the highest bidder for cash, iu
the manner now provided for the sale 81
land for taxes by sheriff and tax collectors,
and If ans land shall De- sold for more thaa
the amount OF taxes, cost and interest due
the state, the excess shall be paid 10 the
owner on demand. or TO the state Treasurer
for the use of such owner, and shall be- paid
over 10 him by the Trei urcr on demand.
SIC. 6. Be it further enacted, That tho
Circuit Clerks making conveyance Of any
lands forfeited 10 the state for taxes, a.
herein provided, shall take up the sheriff.
and tax collectors receipts from and give
to the party 70 whom he executes such
deed, certified copies Of the receipts, and |
turn over the same 70 the District AttOr-
ney Of the proper district, whose duty il
shall be to bring suit against such sheriff or
tax collector, on his official bond, for the
recovery of the amount OF taxes received
by him. a. shown by said receipts, and not
accounted for in his settlements with the
Auditor of Public Accounts, with all cost
attendant on the sale or forfeiture 20 the
State and transfer If the lands by the Cir
cult Clerks a. aforesaid, and the Auditor OF
L
cult Clerk a. soon A. such settlement Is
made, n certified staten ent OF the amount
Of such taxes accounted for by the sheriff or
or tax collector IN hi- settlement with the
AuCitor which statement, in connection
with sand receipts taken by the clerk. shall
be prima facie evidence Of the amount re-
naming unaccounted for by such sheriff
aud tax collector, and shall be sufficient
evidence upon which 70 base a judgment
and the money, when collected, shall be
paid into the State Treasury as other mon
eys recovered by the State iu an action at
law F.: Provide !, that the District Attorney
prosecuting such suite or suits and collect
ing the money shall b. entitled TO receive
as compensation ten per cent, TO be added
TO and collected with the amount sued for
out of each tax collector on the amount
collected in every such suit which sum he
is hereby authorized to retain out Of any
moneys so collected.
Sec. 2. Be it further enacted, That all
acts and parts of acts in conflict with this
act be, and the same are hereby repealed,
and that this act take effect, and be in
force from and after its passage.
Approved April Z, 1873.