The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1876-04-26

troversy. and the State and county SHAH oe rep
resented by the district attorney
SEC. 20. Be IL further enacted, If the CLERK
shall fail to make out, certify ana transmiI en0
copies of the assessment roils as herein
ouired he shall forfeit the sum OF two hundred
dollars. to be recovered by action on mouon
against him and sureties founded on his olhcial
bond. to be prosecuted by the District ATTORNEY
in the name ofthe State, one-halt Tor the use u
the State and the other hall for the use oi tile
county. and the Auditor and Presldent oI Iile
Board of Supervisors. shall certify such lallu,eS
to the District Attorney, and such clerk ana ms
sureties shall also be liable to the assessor LOT
all damages he may sustain by such neglect
SIC. 80. BE at further enacted, Assessments
made by any person appointed by the DoaIu VI VI
supervisors for that purpose on the laIiuIe Vi Vi
| the assessor to return his assessment, shall, II
practicable be made and returned by the first
! of September; and whenever the same shali DC
made the board shall Immediately assemble 10
receive and examine the same, and shall, II nee
essary appoint some early day TO hear ana de,
termine objections thereto, and when approved
| they shall cause the copies of the same 10 De
made out and delivered to the Auditor and col
lector with all convenient dispatch
See 81 Be it further endcted In case OF the
destruction or deterioration in value OF any real
estate, by any casualty, or in case OF change
| of ownership, after assessment, or IN case OF an
increase of value by the erection OF improve
power at any time on the application of party
! interested or otherwise, to change the assess
ment so as to reduce or increase it to the true
value OF the property, to cause the taxes 10 be
charged to the purchasers thereof, and In case
of the reduction or increase of any assessment
the same shall be certified by the clerk OF the
board of supervisors to the Auditor.
Sec. 80. BE 1t further enacted, The assessor,
after returning his rolls, may add any person or
| thing to it, at any time before action on it by
the board but any person thus assessed, may
at any time before collection of the tax bring
the matter before the board of supervisors for
correction, and if he be a9grieyed by the de-
cision of the board he may appeal to the circuit
court of the county as herein before prescribed.
SEC. 80. Be 1t further endcted, That on re
ceipt of the assessment rolls the collector shall
Immediately proceed to collect and receive the
taxes, and it Shall be the duty of every person
assessed to pay his taxes to the collector on or
before the first day of December
SEC. 81 BE It further enacted, That all taxes
remaining unpaid on the first day Of December
shall Immediately be collected by the collector
| by distress and sale of any personal property
! belonging to the person assessed on the first
day of January preceding or at any time after
wards, and such sale shall take place at the
court house door, unless the property dis
trained shall be too cumbrous to be removed
and ten days notice Of The time and place of
sale shall be given by advertisements put up
in three public places in the county, one of
which shall be at the court house door, and the
collector shall be allowed to collect and retain
III addition to the taxes, all necessary expenses
of removing and keeping the property dis
trained, and for making the demand and levy
upon such personal property, the sum Of one
dollar for each demand and levy. Land shall
not be sold for taxes unless sufficient personal
property of the owner cannot be found of which
to levy said taxes and if any sheriff shall sell
any lands delinquent for taxes when there shall
be sufficient personal property Of the owner
or person liable for the taxes in his county out
of which TO make the taxes, he shall be liable
! for three times the amount of the taxes due on
such land, to be recovered in action to be
brought in the name of the State one half of
such recovery to be paid to the State and
county, the other half to the party bring Q
such action, hut the failure of such sheriff to
levy and sell personal property as provided,
shall not in any manner effect the validity Of
any sale of lands delinquent for taxes.
SEC. 35. BE " further dnactea, That all coins
mado current by the laws Of the United States,
United States Treasury notes and National cur
rency, all warrants drawn by the Auditor on
the State Treasurer during the fiscal year for
which the taxes are collected en- the preceding
year, except such as required by law to be
! bonded, and certificates of Indebtedness shall
be received by tax collectors in payment of
taxes and dues to the State except taxes as
sessed to pay the principal and interest
! CT the bonded debt, which shall be collect
| ed IN coin or currency. and in addition to such
current coins or currency, all county warrants
drawn upon the cQunty treasury, except that
warrants drawn upon any particular fund shall
be received only in payment of county taxes
levied to supply such fund
SEC. 80. Be 1t further enacted. That the COL
lector shall assess and collect taxes on all land
liable "a taEatian, left unassessed by the asses
sor and on all land that may become liable to
taxation before the next assessment, and he
shall also assess such other persons and prop
erty as he may find unassessed by the assessor:
and he shall report to the board Of supervisors.
on the hrat Monday Of January, true schedule
or all such additional assessments, Il copv of
which shall be made out by the clerk and trans
mtted to the Auditor within ten DAYS. who
shall charge the amount thereof to the said
collector
SEC 81. BE ii further enacted, That persons
having taxable property in counties where they
DO not reside may pay the taxes thereon to the
Auditor until the last day of October in each
year, and the Auditor shail transmit to the sew
erai collectors list of such payments, by the
hrst day OF December following The Auditor
shall pay over to the collectors at the time thew
make their settlements, the amount of county
tax collected by him, and on failure to do so
snail be liable to the same penalties as default
ing tax collectors. The Auditor NAV charoa
the persons paying taxes to him with five per
cent thereon for his compensation
SEC. %. Re II f.siJAer enacted That the
Auditor of Public Accounts be, and he Is here
by required to furnish each and every tax col. |
lector1n this State with sufficient number oftoy
receipts. printed in duDlicafa in hlanI, -. :.