The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-01-26

STATEOF MISSISSIPPI.
PUBLISHED BY AUTHORITY
OF THE

AN ACT TOR the relief of the taxpayers of
the State, and for other purposes.
SECTION l. Be it enacted by the Legis-
lature of the State of Mississippi, That Tax
Collectors are hereby authorized and re-
/ quired to continue to collect and receive
the taxes for the fiscal year 1875, without
costs or damages, until the second Monday
III February. 1876; and no damages for fall-
ure to paw such taxes within the time pre-
scribed by law, shall be required of any
! taxpayer: and if any such damages she'll
have been collected by any Tax Collector,
he shall refund the same to 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 1875
as required in Section 1897, Of the Revised
Code of 1871, with the following exceptions,
viz: That two insertions of such advertise
ment in a newspaper, 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, if
the taxes shall remain unpaid, and no suffi |
Gent 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-
Saiu TONlucu. IaJ IanUS Inab nave Dee0 /
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 by 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 for
taxes of 1875 may redeem the same at any
time before the first Monday in January,
1877, by paying the amount for which such
lands We're sold, with interest, at the rate o +
twenty-five per cent. per annum from the
first Monday in January, 1876, and all costs
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. 4. Be it further enacted, That Tax
Collectors shah receive the fees now allow i
ed by law, for all tax deeds executed to in +
olVldual purchasers at tax sales but no fee I
shall be allowed for deeds made to the State )
for the year 1875, or any future wear: nor =
Tor advertising lands forfeited to the State r
nor shall any allowance be made tC any Tax :
collector for taxes on State lands, except :
upon such as the taxes have not been =
paid, a list of which shall be made ont and y
sworn TO before the Chancery Clerk of the RI
county IN which said lands lie; and the Aud Fl
Tor OF fuDilc Accounts is prohibited from h
making such allowances, except upon lists -,
o sworn TO and verified by the records in Ia
lis office. -ii Id
SEC o. BE it further enacted, That the Il
Auditor OF Public Accounts shall nor MAKE n
maj settlement with any Tax Collector
lntil exhibition and examination of such
DIRECTORS cash book, required by law TO
e kept the entries on which shall be veri- A
leo 10y the oath of such Collector, reco. ded
II said cash book WV
SEC .. Be 1T further enacted That tho
AUDITOR of Public Accounts Is hereby nroo tn
iOlted from issuing any warrant 70 onv CT
ak Nollector Tor taxes overpaid; or from III
'sulhg any warrant tor any purpose what Ia
yer, except on specific appropriations oh
laue Dy law, setting forth the amount an 10
roprlated, and for what purpose: or from III
SUNG any warrant under any annual or he
feIehded annual appropriation heretofore or
aue OF OV virtue of any act directinU M
le issuance of warrants for certain nm mi
'oes, unless specified amount shall have ~
zen appropriated and set aside for smell fal
lrpose, a sufficient amount of which is mn biz
tPenued 10 pay any warrant issued. no
oEC. T. BE it further enacted Tbat ~; pc
cC take effect and be in force from onI {
ter its passage. an"
Approved January q. 1876.