The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-02-19
AN ACT for the relief of the taxpayers OF
the State, and for other purposes.

the State, and for other purposes.
SECTION l Be it enacted by the Legis-
lature of the State of mississippi Ihat lax
Collectors are hereby authorized ana re-
CURED to continue to collect and receive
the taxes for the fiscal year 1875, without
costs or damages, until the second Monday
i'm February. 1876; and no damages for fail
IRE to paw 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 10 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 1879;
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 news paper, or two weeks nOtce
bv 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 in March, 1876, II
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 atol e
said Provided, That lands that have been
|
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 III said
! lands, sold under the provisions OF this
! Act. or which have been heretofore sold Tor
axes of 1875 may redeem the same at any
time before the first Monday in January,
/ 1877, by paying the amount for which such
lands We're sold, with interest, at the rat" OF
| twenty-five per cent. per annum from the
! first Monday in January, 1876, and ali costs
! and charges thereon, and Dv' com plying
with any additional requirements hereafter
enacted by the Legislature; Pro0tded That
! where lands shall have been sold TO the
State for taxes on the first Monday in 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
ali costs aud 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
divdual purchasers at tax sales, but no fee
shall be allowed for deeds made to the State
! for the year 1875, or any future year; noI
for advertising lands forfeited to the State
nor shall any allowance be made to any Tax
Collector for taxes on State lands, except
upon such as the taxes have not been
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 70 and verified by the records in
his office.
SEC. 5. Be it further enacted, That the
Auditor of Public Accounts shall not make
final settlement with any Tax Collector
until exhibition and examination of such
Collectors cash book, required by law t6
be kept the entries on which shall be veri-
fled by the oath Ofsuch Collector, reco dec
in said cash book
SEC 6. Be it further enacted, That the
Auditor of Public Accounts is hereby pro-
hlDlted 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
made by law, setting forth the amount ap.
proprlated, and for what purpose or from
issuing any warrant under any annual Oh
pretended annual appropriation heretofore
made; or by virtue of any act directing
/ the issuance of warrants for certain Dur-
poses, unless specified amount shall have
been appropriated and set aside for such
purpose, a sufficient amount of which is I'M
expended to pay any warrant issued.
SECT. Be it further enacted, That this
Act take effect and be i'm force from and
after its passage.
Approved January y. 1876.