The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1876-04-26
LAWS
STATE OF MISSISSIPPI.
fpuBLrsuED By AUTHORITY. I
IContinusd from First Page.l
Of THE

SEC. H. Be 1t further enacted, That the as
SCISSOR shall furnish to the district attorney the
names of all persons willfully neglectlng or re-
fusing to give in to the assessor their list of
property; and the said district attorney shall
present the matter to the grand jury, and
such person so neglectlng or refusing to deliver
such fist to the assessor shall, on conviction. be
fined not less than fifty dollars nor more than
five hundred, and imprisoned in the county
iail not exceeding six months, or either. The
assessor shall also assess the value of the prop
erty OF nonresident taxpayers; and it shall be
the duty of each person fixing the value OF his
property. under this law, TO estimate the same
at lis cash value in United States currency at
the time Of such valuation, and not at what it
might bring at a forced sale, but what he would
be willing and expect to accept for, if he were
disposed to sell II and 1t shall be the duty OF
the assessor TO report TO the board of supervi
sors at the first meeting Of said board after the
completion of his roll, or so soon thereafter as
possible, a list of all valuations made by per-
sons delivering or giving such lists to such as
SCISSOR which are in his opinion below the ac-
tual cash value OF the property, or any part
thereof so given in and it shall be the duty of
the board of supervisors to examine the assess
ment roll as returned by the ASSESSOR and the
list before indicated, to take testimony of the
| assessor or other persons in relation thereto,
and upon the discovery OF an differentiation
of the property, said board shall be required
such standard as they may deem just and prop
er. That if any board of supervisors shall fail
to examine the roll and list, as before provided,
and take testimony in reference thereto, they
shall be deemed guilty Of misdemeanor, and,
on conviction, shall be fined and imprisoned in
the county jail, or either. at the discretion of
the court fine not to exceed five hundred dol
lars, and such imprisonment not to be for a
! longer time than six months. That it any per-
son or agent shall willfully undervalue any
| property in the 6st furnished to the assessor,
or shall willfully omit any property from such
! list to escape the taxation to which the prop
erty so undervalued omitted is justly liable,
and the gross differentiation of any property
shall be deemed prima facie evidence of a will
full differentiation to escape taxation, such per
SON shall be deemed guilty of msdemeanor,
and, on conviction, shall be fined in any sum
not less than fifty dollars, and the district
attorney shall be entitled in all such cases, on
conviction, to a tax fee of twenty-five dollars.
That the judge of the circuit court is required
TO give this section of the Act in his charge TO
the grand jury, and explain its provisions and
penalties.
SEc. IS Be IL further enacted, That lands
shall be assessed once in every four years, com
mencing with the year 1879, according to the
intrinsic value and the value of the improve
ments thereon, TO be judged of by the owner
or person having possession or charge thereof,
on OATH taking into consideration the prOXim-
ity to navigation, or to any town, city, village
Or road, and any other circumstances that may
tend to enhance the value, and not at what It
might bring at a forced SALE but what he
would be willing to accept and expect to get
for it. if he were disposed to sell it and if any
person shall deliver or disclose to any assessor
| or deputy assessor any list or return in regard
| to his land. which in the opinion of the asses
sor or deputy assessor is false fraudulent,
or contain any understatemeGt or underValua-
tion it shall be lawful for the assessor or dep
utv assessor to make an assessment Of said
lands at valuation equal to the highest rate
per acre for any lands adjoining said land SO
undervaued, which may have been returned
under oath land not given in by any person,
shall be valued in the same manner by the as
SCISSOR, and should there be difference in the
value of the different parcels of tract, the
seve raj parcels of such different values shall
be separately assessed.
SEC 10. Be 1T further enacted, Each asses
sor shall keep the land assessment roll sepa-
rately, and he shall commence the same in the
lowest number of range and township in his
county, and in the northeast corner of each
township and shall proceed numerically with
all the sections, townships and ranges in his
county, stating the number of acres in each
township, first setting down all the subdivisions
Of each section, they belong to different in
dividuals, or the whole section together if owned
by one person, and not divided on account of
parcels being OF different value and if more
than one person shall claim to be the owner of
the same tract or parcel Of land, the assessor
shall SO state in his assessment roll, and shall
only be entitled to the value of one assess
ment. and the tax collector shall only collect
the taxes on one assessment; vacant land, or
land exempt from taxation, shall be set down
IN separate columns, without the value In
case where the surveys are known as Spanish,
English, or other grants, and where the lands
are not divided according to the plan OF the
Government surveys, the land shall be num-
bered and entered upon the rolls in the same
manner, as far practicable, by section, town
ship and range, and if parts of such lands shall
be owned by different persons, such part shall
be referred to by quantity and such short mem
orandum as may be convenient to show the To-
cality. In assessing land situate in any city or
town, the assessor shall proceed according to
the plat or plan thereof, commencing with the
lowest number Of square and lot, or other sub
division, and proceeding numerically with all
the lots in a square, and all the squares in the
city or town until completed. That no failure
to designate the precise locality of any subd-
vision OF land within section, and no failure
to observe any of the foregoing requirements
shall be held to vtiate the assessment or the
sale thereof for the non-p payment of the taxes
so assessed, if the section, township and range
within which the land is situated be properly
entered upon the rolls; and it may be shown
by parol testimony or any proceeding to vacate
such assessment, or in any controversy respect
ing the conveyance of any such lands when
sold for the non-payment of taxes. or any sub
sequent conveyance of the same, to what par
ticular subdivision such assessment or sale was
intended to apply and where part of the land
IN particular section, lot or square has been
assessed by proper descriptions and a norton