The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-03-19
Approved. March 9th, 1876.
AN ACT to enable the Board Of Supervisors
of the several counties in this State to cor
rect the Assessment Roll of 1875

AN ACT to enable the Board Of Supervisors
of the several counties in this State to cor
rect the Assessment Roll of 1875.
Whereas, The assessment of real estate,
made by the assessors of the several counties
in this State for the year 1875, is to continue
under the laws of this State for the years 1876,
1877 and 1873 and 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 meet
ing for the purpose of correcting said
sessment rolls and equalihtng the same Said
meeting Of said Board of Supervisors shall
continu" for six days, or as long as may be
necessary to correct said Assessments 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
viii justify the same and to assess any prop
ertY unaSSessed
SEC. z Be 1T 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 or owner of the land. or if the
name of the owner is unknown, shall inyal-
idate the assessment.
SEC. 3. Be it further enacted, That if the
same tract of land has been heretofore assess
ed upon the same assessment roll more than
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 Supervl sors 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 if
| they are satisfied from the proof that said
| tract of land has been assessed upon the same
assessment roll for the same year, more than
once, and that the owner thereof has regularly
| paid his taxes thereon they shall cause the
! same to be entered upon the minutes of the
| court, and direct the CLERK to forward to the
| Auditor of Public Accounts a copy of said
order. And the Auditor of Public Accounts.
| upon the receipt of the same, shall correct the
! land roll; and If the State has received deed
/ or certificate OF purchase to said land, the
same shall be void
| SEC. T. Be it further enacted That the Board
| of Supervisors of any county in this State if
| they deem the same necessary, shall have the
| authority to order new assessment of the
real estate of their county, and the said new
assessments shall be binding for the years
| 1876, 1877 and 1873; and if said new assess
ment Is made, the Board of Supervisors shall
hold meeting on the first Monday of July,
| 1910 at which time the assessor shall present
his assessment roll and said Board of Super
visors and clerk shall perform all the duties
! required IN the ID section of an act entitled
an act entitled an act to amend sections 1884
anu AOCo Vi Ine heVlSed CODE OF 1911, in rela-
ton to the returns of the assessment rolls "
approved March 9Th, 1875; Provided, if new
assessment IS ordered, it shall be done at the
expense of the county ordering the same.
SEC .. BE 1t further enacted, The clerk of
| the respective Boards of Supervisors shall
within twenty days from the adjournment of
| the meeting OF the Board of Supervisors pro-
vlded for IN this act, forward to the Auditor
| of Public Accounts a correct eopv of all
changes made by said Board of Supervisors in
said assessment rolls; and on failure so to do.
shall be liable to penalty of five hundred
dollars, to be recovered in any court having
Jurlsdlcuon, one half to the use of the party
suing, and the other to the State. Said Audit
or shall enter said corrections on the respect
I've rolls filed in his Office, and make settle
ment with tax collector according to said cor
rected roll.
/ SEC. s. Be it further enacted That this act
shall take effect and be in force from and after
! its passage.
| Approved, February 26th, 1876.