Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1876-08-29
MISSISSIPPI.
Circular from the Auditor of Public
Accounts Touching the Purchase
Of Lands Forfeited for
Taxes.
OFFICE AUDITOR PUBLIC ACCOUNTS,

| OFFICE AUDITOR PUBLIC ACCOUNTS, I
| JACKSON, MISS, August Is, le76 /
The following instructions relative to
lands sold to the State for n-payment
Of tsxes, are respectfully submitted fol-
the information and guidance Of sheriffs
and tax collectors, chancery clerks,
owners OF lands, and all parties interest.
ed therein:
! Firat-All lands which were sold un.
der the abateme' act Of 1875, on the
| tenth OF May, 1875, which are rot EN-.
hraced in any of the levee districts, are
now subject to purchase by any one who
may apply for the same, either through
this Office direct, or through the Office of
the chancery clerk of the county in
which such lands are located, In such
purchases, only tine taxes for the years
1874 aud 1875 are to be collected, to-
gether with actual costs of sales, and
fees Of officers allowed by lag.
Second-All lands, sold as above.
which are embraced in any of the leyee
districts, are subject to redenttioa by
the original Owner, or person claiming
title thereto, until the first day of No
vember, 1876, at this Office, after which
time they will be subject to purchase
through tass office, by any one desiring
to do 50 under the provisions of an "Act
to abolish the Office of Liquidatipg
Levee Commissioner" etc, approved
April IL, 1875. (Sse Revenue Pam.
phlel, 1875, pages 81 to 81; also acts of
1876, pages 1855 to IT'S
Third-After the first day of October,
1876, the current taxes for the fiscal
year 1876 must be collected on all re.
den1pti0ns or purchases.
Fourth-Under recent decision in q
mandamus case, rendered by Hon, 8. S,
Calhoun, judge of this circuit court dis.
trict, sheriffs and tax-collectors are emit.
tied to receive credit on final settle
meDt OF taxes for fiscal year 1875, for the
sheriff's and clerks costs on land sold TO
the State for taxes on the first Monday
Of January, 1876. On all sales made
subsequent to January, 1876, for nom
payment of taxes of 1875, no fees will he
allowed as credit on final settlement.
Such fees can only be collected when
the lands thus sold are redeeme d or mr.
chased. (See laws Of 1875, section four
Of an act for the relief of tax-payers and
other purposes, page A.; and also Sec
tons forty-two and forty. seven of reve.
nue. law acts Of 1876
Fifth-All lands sold to the State in
1875 for taxes Of fiscal year 1875. ara s,h-
Ject to purchase by the original gunner or
person claiming tile thereto, o,aIu for the
period of twelve months from date of
sale. In making up certificates of pur-
chase for any OF such lands sold in lam.
airy, 1875, all costs OF sale, Including
sherif's, clerks and printers fees
should be extended with the State tau
and paid over to the State, having been
allowed as a credit on final settlement.
they belong properly to the State. Tn
making certificates of purchase for lands
sold in March, 1876, for taxes ofIe75. the
printers fee only should be extended
with the State tax, as no other fees are
allowed on such sales or settlements
The sheriff's and clerks fees and costs
should be collected and paid over to
them, respectively, when purchase is
made, and In no other way can thew be
collected under existing laws.
The special attention OF sheriff, chan.
Gerry clerks, and all others interested. is
respectfully called to the foregoing in |
which are made thus plain |
and explicit that all may understand. |
aud thus save time and trouble i'm the |
Of business with this off "a |
Very respectfully, VIII GIBRs
Auditor OF Public Accounts,