The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-02-18
AN ACT for the relief of the taxpayers OF
the State, and for other purposes.

the State, and for other purposes.
SECTION |. Be it enacted by the Legis-
Iature of the State of Mississippi, Ihat lax
Collectors are hereby authorized ana re-
CURED TO continue to collect and receive
the taxes for the fiscal year 1879, without
costs or damages. until the second Monday
in February 1876; and no damages for fail
ure to paw such taxes within the time pre-
scribed BY law, shall be required of any
taxpayer: and if any such damages Sh9li
have been collected by any Tax Collector,
he shall refund the same 70 the taxpayer
upon demand; Provided, such damages
have not before demand, been paid into
the State or County Treasury.
SEC. 2 Be it further enacted. That after
the second Monday in February. 1876 the
Tax Collector shall advertise all lands de-
linquent for taxes for the fiscal year 1919.
as required in Section 1897, of the Revised
| G. de of 1871, with the following exceptions,
viz: That two insertions of such advertise
ment in a news paper. or two weeks notice
| by posting shall be legal notice, and only
| the total tax due shall be specified, and not
| the State and County tax separately. And
| on the second Monday in March, 1876, II
! the taxes shall remain unpaid, and no sutl
cient personal property can be found on
| which to levy the same, the collector shall
proceed to sell the said land in the manner
| prescribed in the Section of the Code afOre-
| said Provided, That lands that have been
heretofore advertised and sold according to
law for the taxes delinquent for 1875, shall
not again be sold under the provisions OF
! this Act. unless specially directed bv law.
| SEC. 3, Be it further enacted. That the
owner or any person interested in said
! lands, sold under the provisions of this
| Act, or which have been heretofore sold IoI
taxes of 1875, may rede' m the same at any
time before the first Monday III January,
| 1877, by paying the amount for which such
/ "a 1, -
| twenty five per cent. per annum from the
first Monday In January, 1876, and all COST :
and charges thereon, and by complying
with any additional requirements hereafter
enacted by the Legislature; Provided That
| where lands shall have been sold to the
State for taxes on the first Monday in jan
uary, 1876, and days following, the owner
or any person interested in SAID lands may
| redeem the same at any time before the
second Monday in March, 1876, by paying
| the amount of taxes due on said lands, and
| all costs and charges without interest.
SEC. A. Be it further enacted, That Tax
| Collectors shall receive the fees now allow
ed by law, for all tax deeds executed to in
! dividual purchasers at tax sales, but no fee
| shall be allowed for deeds made to the State
! for the year 1875, or any future wear: nor
for advertising lands forfeited to the State ;
nor shall any allowance be made to any Tax
! Collector for taxes on State lands. except
| upon such as the taxes have not been
paid, list of which shall be made out and
sworn to before the Chancery Clerk of the
county in which said lands lie and the Aud
itOr of Public Accounts is prohibited from
making such allowances, except upon lists
so sworn TO and verified by the records in
| his office.
SEC. 5. Be it further enacted, That the
Auditor of Public Accounts shall not make
| hnal settlement with any Tax Collector.
until exhibition and examination of such
Collectors cash book, required by law TO
! be kept, the entries on which shall be yeri-
lied by the oath of such Collector reco, ded
in said cash book.
SEC q. BE it further enacted, That the
Auditor of Public Accounts is hereby pro-
hlolted from issuing any warrant TO anv
lax Collector for taxes overpaid: or from
issuing any warrant tor any purpose what
ever except on specific appropriations
maze by law, setting forth the amount an
proprlated, and for what purpose: or from
issuing any warrant under any animal or
pretended annual appropriation heretofore
lnaoe; or by virtue of any act directino
the issuance of warrants for certain pur
poses, unless a specified amount shall have
oeen appropriated and set aside for such
purpose, sufficient amount of which is nm
expended to pay any warrant issued.
SEC. Z. Be it further enacted. That this
ACT take effect and be in force from and
alter its passage.
Approved January p. 1876.