The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1876-04-26
AN ACT relation TO Public for pur-



taxation, to- wit: All cemeteries used exclu
sively for burial purposes; property, real o.
personal belonging to the United States or t
this State, or to any county or incorporate city
or town within the same, or to any religious
society incorporated institution for the edu
cation of youth, used exclusively for the benefit
and support of such society institution, OF
| held and occupied by the trustees of schools
and SCHOOL, lands of the respective townships
for the use of public schools property appro-
priated to, and occupied and used for any
courthouse Jail, house of correction, poor
| house, hospital or charitable institution, wear
! ing apparel, not including jewelry, nor watches.
! provisions on hand necessary for family com
| sumption, all farming produce raised in this
| State IN the hands of the producer, all dogs.
| one gun kept for private use, all poultry,
household furniture, not to exceed in value two
hundred and fifty dollars, two cows and calves
ten head of hogs, ten head of sheep goats
farming utensils used for agricultural purposes
libraries of all persons, pictures and works of
art, not kept or offered for sale or merchandise.
all property of agricultural and mechanical
associations and fairs, where dividends are
declared, and the tools of any mechanic neces-
sary for carrying on his trade.
Sec. 3. Be 1t further enacted, There shall be
assessed and collected poll tax of one dollar on
each and every male inhabitant Of the State
over twenty-one years of age and under fifty
five years of age, and that portion of the
revenue derived therefrom shall be paid by the
tax collector of the several counties directly
into the hands of the county treasurers of the
respective counties to be used in aid Of the
school fund, and for no other purpose.
SEC B. Be 1t further enacted, That taxes
assessed upon lands or personal property shall
bind the same, and be lien thereon. and shall
take preference over all judgments, executions
membranes or liens, whatsoever created.
That all taxes assessed shall be a lien upon and
bind all the property, real and personal, of the
party assessed from the first day of January of
the year in which the assessment shall be
made, and be entitled to preference over iudg-
ments, executions membranes or liens when.
Soever created, and no property shall be exempt
from distress and sale therefor, and it shall not
be necessary to the validity Of an assessment
nor sale of land for taxes, that it shall be
assessed to its true owner but the taxes shall be
a charge on the land or personal property taxed
and the sale shall be a proceeding against the
thing sold, and shall vest title in the purchaser
without regard to who may own the lands or
personal property, when assessed or when sold
SEC. 4. BE 1t FURTHER enacted, The fiscal year
shall commence on the fifth day of Janua-
ry, and all taxable property brought into the
State or acquired by any person, corporation or
association OF persons, or which shall otherwise
become liable to taxation before the fifth dav
of March, or before the person, corporation or
association is required to furnish list of his
her or their property, shall be assessed and nav
taxes for the current fiscal year. That if any
person, corporation association Of persons
shall have converted moneys credits or other
personal property in the year preceding the
first day Of January, into bonds or other securi.
ties of the United States or of this State not
taxed, and shall hold control such bonds or
other securities, when he, she or they are re.
CURED to furnish list Of property he she or
they shall llst the monthly average value of said
monies, Credits or other property thus converted
which such money, credits or other property was
held or controlled by him, her or them.
SEC. 5. Be 1t .furtAer enacte9, Every person
shall be assessed in the county in which he
resides at the time Of the assessment: real
property shall be assessed in the county
whore situated; and all personal property
owned by any person, in any county, other
than that of his residence, shall be assessed in
the county in which the same may be situated,
on the day of tho commencement Of the fiscal
year. and the list thereof may be rendered by
an agent money on deposit or loaned at inter
est in out of this State, and stock in or out
of this State, shall be taxed in the county where
the owner resides.
SEC. g. BE 1t further enactea That all i'll
corporated banks, or other companies liable 10
taxation on their capital stock shall be assessed
for said stock in the county in which the prin-
cipal Office OF place of transacting business is
situated, and if there shall be no such principal
office place of business, then in the county
or counties in which the business of such com
many shall be carried on,
=
Public Accounts SHALL before the first day Of
February in each year, furnish each clerk of
the Board of Supervisors with three copies of
suitable assessment rolls properly ruled and
headed for the assessment of personal property
and polls in which to enter the following items,
viz: The name of the individual, corporation
company, society, partnership firm, 10 whom.
any property shall be taxable, number of cat
tie in excess Of the exemption, number of horses,
number OF mules, number of sheep over ten
head, number of swine over ten head, number
of carriages other wheeled vehicles pianos,
pistols, dirks, bowie knives or sword canes,
watches, jewelry and gold and silver plate
with a separate column for the value of each.)
amount of value OF stocks of goods, wares and
merchandise amount of money loaned. solvent
credits credits of value, amount of money
boarded or kept on deposit subject to order,
amount of money employed in buying or trad
ing in paper exchange, amount invested in
bonds, except United States bonds amount of
money, amount of household furniture. amount
of stocks or shares in any corporation or COM
pany not required by law to be otherwise listed
and taxed, amount of all other personal property
not otherwise enumerated and the number of
polls, with a column to contain the aggregate
of State tax. The cost of said books to be paid
out Of the State Treasury on the warrant of the
Auditor,
SEC. 8. Be 1T further enacted, That one of
said assessment rolls shall be Immediately de-
hvered to the assessor and the others shall be
kept by the clerk of the Board Of Supervisors
to be used in making the copies hereinafter
provided for