The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-03-11

AN ACT to enable the Board Of Supervisors
of the several counties in this State to cor
rect the Assessment Roll of 1873.
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 1876,
1877 and 1873, aud many of said assessment
rolls are full of errors intOrmalities 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 equallzing 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 as to show the true owner and also to cor
rectly de- cribe 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 3 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 Supervis ors to correct 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 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
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 receipt of the same, shall correct the
land roll; and if the State has received deco
| or a certificate of purchase TO said land, the
| same shall be void.
SEC 4. Be it further enacted, That the BoarG
of Supervisors of any county in this State, i
| they deem the same necessary, shall have the
| authority to order a new assessment of the
real estate of their county, and the said new
| assessments shall be binding for the wears
! 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 Super
| yisors and clerk shall perform all the dutie>
required in the I'd section of an act entitled
AN 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 a new
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 il
| 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 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. s. Be it further enacted. That this &C
shall take effect and be in force from and afte
its passage.
Approved, February 26th, 1876.