The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1876-04-01
GENERAL LAWS.

GENERAL LAWS.
AN ACT to enable the Board Of
Supervisors Of the several conn
ties in this State to correct the
Assessment Roll Of 1875.
Whereas, The assessment Of
real estate made by the assessors
Of the several counties In this
6tats for the year 1873. IL to con-
tinue uuder the laws Of this STATE
for the years 1876, 1877. and le7e.
aud many of said assessments, rolls
arc full Of errors, imformalities
ard impropee assessments. and IN
order to correct said evils; therefore
HRcfloN I. Be II enacted BY the
fegislature Of tho State Of Miss
issippi, That tho Board Of Su-
pervisors Of each county In this
State shall on tho frat Monday Of
July 1876, hold . meeting for the
purpose Of correcting said asssss-
meut rolls ard squalising the
same. Said meeting Of said
Board of Supervisors shall con-
tinus for ak days, or - long %
long as may be necessary to cor
rect said assessment rolls. They
shall hear the proofhl and have full
power and authority to increase or
diminish the assersment upon any
property where tho proof will
justify the same and to assess any
property unassescd
Sec. 2. Be II further enacted,
Thut said Board Of Supervisors
shall have full power and authority
| to correct the saaessinent rolls 50
% to show the true owner, and
also to correctly describe the land
assessed, but no error In tho name
or owner Of the owner Of thu
land, or II the namc Of tho ownei
is unknown, invalidate the assass
ncnt.
Sec. 3. Be II further enacted
That II the same tract Of land hal
been heretofore assessed npon tn
same assessment roll more thai
once, aud the taxpayer has pait
his taxes thereon regularly and
there has been no default upol
his parti it'shall be the duty Of th'
Board Of Supervisors to correc
said land roll and ifsaid land hal
been sold to the State upon ono o
4 said double assessments, the sait
Board Of Supervisors shall hea
proof, and II said tract of LAM
has been assessed upon the sam
assessment roll moro than once
and tho taxpayer has paid his tas
es thereon, they shall cause tn
same to be entered upon the min
utcs Of the court and direct th
clerk to forward to tho Aud
tor OF Public Accounts o copy .
said order. And the Auditor {
Public Accounts, upon tho roceiT
; of the snmc, shall correct tho Ian
roll /; and II the State has receive
. a decd or q certificate Of purchas
to said land, the same shallbc voit
Sec. 4. De It further enactet
That tho Board Of Supervisors
any county In this State, II the
, deem the same necessary, sha
: have the authority to order nc'
,, assessment Of tho real estate
their county, and the said new a
scssmcnt shall bc binding for Il
; years 1875, 1877 aud 1878; and
! said new assessment is made, Il
, Board Of Supervisor shall hold
: meeting on tho hrst Monday
July, 1879, It which tI''
the assessor shall present b
. assessment roll: and said Board
Supervisors and clerk shall pc
form all the duties required in q
! | I'd section Of OH act entitl'
Tan act to amend sections 1854 =,
: 1885 Of the Revised Codo Of 10
> in relation to the returns Of q
: assessment rolls approved Mar
! 9Th, 1876; Provided, Il . new .
! sessment Is ordered, Il shall
4 done at the expense Of the coun
= ordering the same.
y sec. 5. Bo It further eMacte
= That the clerk Of the respecti
- Boards Of Supervisors, shall win
' in twenty days from the adjoui
y ment Of the meeting Of the Boa
10 Of Supervisors, provided for
u this acty forward to the Audit
ai Of Public Accounts . correct co
D. Of all changes made by said Boa
W Of Supervisors in said assessme
rolls; and on failure 90 to do, sh
bc liable to . penalty Of A
IN hundred dollars, to bc recover
at in any court having jurisdicti
re one-half to the use Of the pal
10 suing, and the other to the 6ti
= Said Auditor shall enter said 9
y rcctions Oh the respective rt
an fled In his Office, and make sett
IL mcnt with tax collectors accordl
m to said corrected roll.
:. Sec. 6. DO It further enact
rs' That this act shall take effect Z
be in force from and after its p
Approved, February 26th, II