The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-02-20
AN ACT for the relief Of the taxpayers OF
the State. and for other purposes.

the state, anu Iof OtHef purposes.
SECTION l. Be it enacted by the Legis-
lature of the State of Mississippi, That Tax
Collectors are hereby authorized and re-
duired 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
| 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-
/ linquent for taxes for the fiscal year 1875,
! as required in Section 1897, OF the Revised
| G. de of 1871, with the following exceptions,
| viz: That two insertions of such advertise
| ment in Il 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 i'm March, 1876, if
the taxes shall remain unpaid. and no sutfi
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 laYe 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 bv 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 foI
axes of 1875 mag redeem the same at any
time before the first Monday in January
1877, by paying the amount for which such
| ADDS were sold, with interest, al the rate OF
III :. II hI
first Monday in January, 1876, aud all costs
and charges thereon, and by com pl vim O
with any additional requirements hereafter
enacted by the L. gislature; ProUided. That
where lands shall have been sold to the
State for taxes on the first Monday i'm 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 tC any Tax
Collector for taxes on State lands, except
upon such as the taxes have not been
paid, 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. D. Be it further enacted, That the
| Auditor of Public Accounts shall not make
hnal 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-
tied by the oath of such Collector, reco. ded
in said cash book
SEC 8. Be it further enacted, That the
Auditor OF Public Accounts is hereby pro-
nlblted 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
mace 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
maze; or by virtue of any act directing
the issuance of warrants for certain pur-
| poses, unless a specified amount shall have
been appropriated and set aside for such
purpose, sufficient amount of which is un-
expended to pay any warrant issued
DEC. z. Be it further enacted, That this
ACT take effect and be in force from and
after its passage
A