The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-03-05

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 1873, is to continue
under the laws Of this State for the years 1916,
1877 and 1873 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 !. 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,
sessmcnt rolls and equalizing the same. Said
meeting of said Board Of Supervisors shall
continue for six days, or 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. =. Be it further enacted, That said
Board Of Supervisors shall have full power
and authority to correct the assessment rolls
50 to show the true owner, and also to cor
rectIv 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 g. Be it further enacted, That if the
same tract Of land has been heretofore assess
assessment tHan
once, and the taxpayer has paid his taxes
thereon regularly, and there has been no de-
fault upon his part 1t shall be the duty of the
Board of Supervisors to correct saidland 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 il
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
l,f tl,y na gl,all l..
same to be entered uIon the minutes of the
court, and direct the cerH 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 n 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, il
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 a meeting on the first Monday of July
1876, 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 u section of an act entitled
IAN act entitled an act to amend sections 1853
and 1856 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 thu
expense of the county ordering the same.
SEC. .. 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 Auditor
of Public Accounts a correct copy of al
changes made by said Board of Supervisors il
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
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 ac
shall take effect and be in force from and afte
its passage.
Approved, February 26th. 1876