The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-03-04


that nothing in this act shall be so construed as
10 invalidate any publication already ordered,
or commenced under existing laws; but that
the same shall be carried out, and nave the
same binding effect as If this act had not |
passed
SEC. 2 Be it further enacted, That this act
take effect and be in force from and after its
passage.
BY Limitation, February LIST, 1876.
AN ACT to enable the Board Of Supervisors
of the several counties in this State to cor
rect the Assessment Roll of 1919.
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 1910,
1877 and 1878 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 a meet
ing for the purpose of correcting said as
sessment rolls and equalizing the same. Said
meeting of said Board Of Supervisors shall
continue for six days, or as long as 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. 2. Be it further enacted, That said
Board of Supervisors shall have full power
and authority to correct the assessment rolls
80 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 inval-
idate the assessment
SEC 8. 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 Supervisors to correct said land roll
and if said land has been sold to the Stat,
upon one of said double assessments, the sale
Board of Supervisors shall hear proof and i
they are satisfied from the proof that sale
tract of land has been assessed upon the same
assessment roll for the same year, more thar
once, and that the owner thereof has regularly
paid his taxes thereon, they shall cause thu
same to be entered upon the minutes of the
court and direct the clerk to forward to thu
Auditor Of Public Accounts a copy of sale
order. And the Auditor of Public Accounts
upon the receipt of the same shall correct thu
land roll; and if the State has received a deco
or certificate of purchase to said land, tn,
same shall be void.
SEC. A. Be it further enacted, That the BoarC
of Supervisors of any county in this State 1
they deem the same necessary, shall have tn
authority to order new assessment of tn
real estate of their county, and the said new
assessments shall be binding for the year
1876, 1877 and 1878; and if said new assess
ment is made, the Board of Supervisors shall
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 ID section of an act entitled
IAN act entitled an act to amend sections 1853
and 1855 of the Revised Code of 1871, in rela
ton to the returns of the assessment rolls
approved March 9th, 1875; Provided, if a ney
assessment is ordered, it shall be done at tn
expense of the county ordering the same.
SEC. 5. Be it further enacted, The clerk O
the respective Boards of Supervisors shall
within twenty days from the adjournment O
the meeting of the Board of Supervisors, pro
vided for in this act, forward to the Audito
of Public Accounts correct copy of al
changes made by said Board of Supervisors i
said assessment rolls; and on failure so to do
shall be liable to penalty of five hundre,
dollars, to be recovered in any court havin
jurisdiction, one-half to the use of the part
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. 6. Be it further enacted That this nc
shall take effect and be in force from and~afte
its passage.
Approved, February Goth, 1876.