The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-03-08
PUBLISHED BY AUTHORITY

AN ACT to enable the Board Of Supervisors
of the several counties in this State to cor
4 ( rect the Assessment Roll OF 1870
Whereas The assessment of real estate
made by the assessors OF the several counties
in this State for the year 1915 is to continue
under the laws of this State for the years 1876, |
1877 and 1873 aud many Of said assessment
rolls are full of errors, informalities and i'm |
proper assessments, and in order TO correct |
said evils therefore
SECTION l. Be it enacted by the Legislature
of the State of Mississippi That the Board of
Supervisors Of each county in this State shall,
on the first Monday Of July, 1876, hold a meet
ing for the purpose of correcting said as
sessment rolls and equalizlng the same. Said
meeting of said Board of Supervisors shall
continue for six days, or as long may be
necessary to correct said assessment rolls.
They shall hear the proof, and have full power
and authority to increase or diminish the as
sessment upon any property where the proof
will Justify the same and to assess any prop
erty unassessed.
SEC z Be il further enacted That said
Board of Supervisors shall have full power
and authority TO correct the assessment rolls
so as to show the true owner, and also to cor
rectly describe the land assessed, but no error
in the name owner of the land. or if the
name Of the owner is unknown, shall inval-
idate the assessment
SEC. 3. Be it further enacted, That if the
same tract of land has been heretofore assess
once, and the taxpayer has paid his taxes
thereon regularly, and there has been no de-
fault upon his part, it shall be the duty of the
Board of Supervisors to correct said land roll
and if said land has been sold to the State
upon one Of said double assessments the said
Board Of Supervisors shall hear proof and il
they are satisfied from the proof that saiC
tract Of land has been assessed upon the sam,
assessment roll for the same year more thar
once and that the owner thereof has regularly
paid his taxes thereon, they shall cause TIL
same to be entered upon the minutes of tn
court and direct the clerk to forward to tn
Auditor Of Public Accounts copy of sal,
order And the Auditor of Public Account is
upon the receipt OF the same, shall correct tn
land roll; and If the State has received dee
or n certificate of purchase to said land. tn
same shall be void.
SEC. A. Be it further enacted That the Boar
of Supervisors of any county in this State,
they deem the same necessary shall have tn
authority to order new assessment of tn
real estate of their county, and the said neS
assessments shall be binding for the year
1876, 1877 and 1873; and if said new assess
nent is made, the Board of Supervisors shal
hold meeting on the first Monday of july
1876, at which time the assessor shall presen
his assessment roll and said Board of Super
visors and clerk shall perform all the dutie
required in the II section of an act entitle
IAN act entitled an act to amend sections 16S
and 1856 of the Revised Code of 1871, in rela
ton TO the returns of the assessment rolls
approved March 9th, 1875; Provided if a ne,
assessment is ordered it shall be done at til
expense of the county ordering the same.
SEC. 5. Be it further enacted The clerk {
the respective Boards of Supervisors shall
within twenty days from the adjournment {
the meeting of the Board of Supervisors, pro
vided for in this act, forward to the AuditC
of Public Accounts a correct copy of a
changes made by said Board of Supervisors
said assessment rolls; and on failure so to d
shall be liable to a penalty of five hundre
dollars, to be recovered in any court hayin
jurisdiction, one-haf to the use Of the part
suing, and the other to the State. Said Audi
or shall enter said corrections on the respec
i've rolls filed in his office, and make settl
ment with tax collector according to said Co
rected roll
SEC. 6. Be it further enacted That this a,
shall take effect and be in force from and aft
its passage.
Approved February Goth, 1876.