The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-02-14
AN ACT for the relief of the taxpayers OF
the State, and for other purposes.

AN ACT for the relief OF the taxpayers OF
the State, and for other purposes.
SECTION l Be it enacted by the Legs
lature of the State of Mississippi, That Tax
| Collectors are hereby authorized and re-
auired to continue TO collect and receive
| the taxes for the fiscal year 1873, without
| costs or damages, until the second Monday
/ i'm February. 1876; and no damages for fail
ure to pay such taxes within the time pre-
! scrbed 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. Be it further enacted, That after
the second Monday in February. 1876 the
Tax Collector shall advertise all lands de-
tlinquent for taxes for the fiscal year 1870,
| as required in Section 1897, OF the Revised
CNde of 1871, with the following exceptions,
viz: That two insertions of such advertise
ment in Il neWspape 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 Ana
on the second Monday in March, 1876, if
the taxes shall remain unpaid, and no suffi :
ciept 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-
said; Provided, That lands that have been
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 Tor
taxes of 1879, may redeem the same at any
time before the first Monday in January,
1877, by paying the amount for which such
lands were sold, with interest, at the rate of
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 shall receive the fees now allow
ed by law. for all tax deeds executed to in
diVidual purchasers at tax sales, but no fee
shall be allowed for deeds made to the State
for the year 1875, or any future year; nor
4. for advertising lands forfeited TO the State !;
nor shall any allowance be made t. any Tax
! Collector for taxes on State lands, except
j upon such as the taxes have not been
paid, a list of which shall be made out and
sworn to before the Chancery Clerk of the
county in which said lands lie and the Aud
itor of Public Accounts is prohibited from
/ making such allowances, except upon lists
so sworn TO and verified by the records in
/ his office.
SEC. 5. Be it further enacted, That the
! Auditor of Public Accounts shall not make
| final settlement with any Tax Collector,
/ until exhibition and examination of such
| Collectors cash book, required by law to
be kept. the entries on which shall be veri-
fled by the oath of such Collector, reco. ded
in said cash book
SEC 6. Be it further enacted, That the
Auditor of Public Accounts Is hereby pro-
hlDted from issuing any warrant to any
lax Collector for taxes overpaid; or from
issuing any warrant tor any purpose what
ever, except on specific appropriations
made by law, setting forth the amount ap-
proprlated, and for what purpose; or from
issuing any warrant under any annual or
pretended annual appropriation heretofore
made or by virtue of any act directing
the issuance of warrants for certain pur-
poses, unless specified amount shall have
| been appropriated and set aside for such
| purpose, sufficient amount of which is un-
| expended to pay any warrant issued.
SEC. z. Be it further enacted, That this
ACT take effect and be in force from and
after its passage.
| Approved January p. 1876.