The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-02-22
AN ACT for the relief of the taxpayers o.
the State and for other purposes.

the State, ana Tor 0tner purposes.
SECTION L. Be it enacted by the Legis-
lature of the State of Mississippi, That Tax
Collectors are hereby authorized and re-
euired to continue TO collect and receive
the taxes for the fiscal year 1875, without
costs or damages, until the second Monday
in February. 1876; and no damages for fail
ure to pay such taxes within the time pre-
scribed by law, shall be required of any
ax-pat er: 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
! {" de 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-
cient 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 1875 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 therate 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
for advertising lands forfeited to the State
nor shall any allowance be made to 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 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. 3. Be it further enacted, That the
: Auditor of Public Accounts shall not make
/ final settlement with any Tax Collector
J until exhibition and examination of such
? Collectors cash book, required by law tC
be kept, the entries on which shall be veri-
} fled by the oath of such Collector, reco. dec
! in said cash book.
SEC 6. Be it further enacted, That the
Auditor of Public Accounts is hereby pro
hlDited from issuing any warrant to any
5 Tax Collector for taxes overpaid or from
issuing any warrant for any purpose what
ever except on specific appropriations
made by law, setting forth the amount ap.
propriated, and for what purpose; or from
issuing any warrant under any annual OIL
, 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 sucl
l purpose, sufficient amount of which is I'M
: expended to pay any warrant issued.
SEC. Z. Be it further enacted, That this
Act take effect and be in force from ano
after its passage.
Approved January D. 1876.