The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-03-14
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.
Whereas, The assessment of real estate.
made by the assessors of the several counties
i'll this State for the year 1876 is to continue
under the laws Of this State for the years 1876,
1877 and 1878, aud 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,
OH 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 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
so 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-
iuate the assessment.
SEC. 5. 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 Supervi sors to CORE 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
assessor 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 rec&p of the same, shall correct the
land roll; and if the State has received a deed
or certificate of purchase to said land, the
same shall be void
SEC. 4. 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 n new assessment of the
real estate of their county, and the said new
assessments shall be binding for the years
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 present
his assessment roll and said Board of Suppr-
visors and clerk shall perform all the duties
required IN the I'd section of an act entitled
AN act entitled an act to amend sections 1884
and 1853 of the Revised Code of 1871, 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 5. Be it 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-
vided for in this act forward to the Auditor
of Public Accounts a correct copv of ali
changes made by said Board of Supervisors in
said assessment rolls; and on failure so to do,
shall be liable to a penalty of five hundred
dollars, to be recovered in any court having
jurisdiction, 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. 6. Be it further enacted, That this act
shall take effect and be in force from and after
its passage.
Approved, February Goth, 1876.