The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-01-27

! AN ACT for the relief of the taxpayers
the State, and for other purposes.
| SECTION l Be it enacted by the Legis
! Iature of the State of Mississippi, That Ta1
/ Collectors are hereby authorized and re
/ auired to continue to collect and receive
| the taxes for the fiscal year 1875, withou
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 shell
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
Code of 1871, with the following exceptions,
viz: That two insertions of such advertise
ment in "A 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 in March, 1876, if
the taxes shall remain unpaid, and no suffi :
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 have 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 by law.
SEC, 3, Be 1t 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 for
taxes of 1875, may redeem the same at any
time before the first Monday in January,
1877, by paying the amount for which such
lands were sold, with interest, at the rate of
twenty-five per cent. per annum from the
first Monday in January, 1876, and all costs
and charges thereon, and by complying
with any additional requirements hereafter
enacted by the Legislature; Provided, 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 NAV
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
ividual purchasers at tax sales but no fee
shall be allowed for deeds made to the State
or the year 1872 or any future year; nor
or advertising lands forfeited to the State
lor shall any allowance be made to any Tax
collector for taxes on State lands, except
lpOn such as the taxes have not been
)aid. a list of which shall be made out and
worn to before the Chancery Clerk of the
county in which said lands lie; and the And
tor of Public Accounts is prohibited from
making such allowances, except upon lists
o sworn TO and verified by the records in
lis office.
SEC. 3. Be it further enacted, That the
Auditor of Public Accounts shall not make
mai settlement with any Tax Collector
nth exhibition and examination of such
Collectors cash book, required by law TO
Il kept the entries on which shall be ver
ed by the oath of such Collector, reco; ded
a said cash book.
SEC 6. Be it further enacted, That tbe
AUDITOR OF Public Accounts Is hereby pro- {
lDlted from Issuing any warrant TO any
ak collector for taxes overpaid: or from l
'sulhg any warrant tor any purpose what |
Ver' except on specific appropriations I
lade by law, setting forth the amount an 5
ropflated, and for what purpose: or from '
SUNG any warrant under any annual or I
reGended annual appropriation heretofore :
Iade; or by virtue of any act directino 5
he issuance of warrants for certain nnro
oses, unless specified amount shall have &
cen appropriated and set aside for such Q
lrpoSe, sufficient amount of which is nm G
hpended to pay any warrant issued. b
SEC. Z. Be it further enacted. That tbic. a
&C take effect and be in force from and Ii
ter its passage,
Approved January %. 1876. q