The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1876-01-26
Laws
STATE MISSISSIPPI.
PUBLISHED BY AUTHORITY
AN ACT for the relief of the taxpayers
the State, and for other purposes.
THE

! AN ACT for the relief of the taxpayers o
the State, and for other purposes.
| SECTION / Be it enacted by the Legis-
+ lature of the State of Mississippi That Tax
/ Collectors are hereby authorized and re-
quired 10 continue to collect and receive
/ the taxes for the fiscal year 1875, without
/ costs or damages. until the second Monday
| In February. 1876: and no damages for faII-
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 20 the Taxpayer
upon demand; Provided, such damages
have not, before demand, been paid into
the State or County Treasury
SEC. 2. Be it further enacted. That after
the second Monday in February. 1875, 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 news paper, 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, II
the taxes shall remain unpaid, and no sufh :
Gent 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 dufeEI1SeO anu SOlu dCCOIuiIG ~
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 it 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 iii January,
1877, by paying the amount for which such
lands were sold, with interest, at the rate o
frI,E1 ha
first Monday in January, 1876, and ali costs
and charges thereon, and by complying
with any additional requirements hereafter
enacted by the Legislature; Pr0cided, 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
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
divldual purchasers at tax sales. but no Zee
shall be allowed Tor deeds made to the State
for the wear 1875. or any future year; nor
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 the taxes have not been
paid, list of which shall be made out and
county in " hich said lands lie and the Aud
itor of Public Accounts is prohibited from
making such allowances, except upon lists
50 sworn To and verified by the records in
his office.
SEC. ). Be it further enacted, That the
A auditor of Public Accounts shall not make
final settlement with any Tax Collector,
until exhibition and examination of such
cash book, required by Law to
be kept. the entries on which shall be veri-
fled by the oath of such Collector, reco. ded
in said cash book.
SEC 6. Be it further enacted, That the
Auditor of Public Accounts Is hereby pro- |
hiDted from issuing any warrant TO any |
Tax Collector for taxes oVerpald; or from |
issuing any warrant tor any purpose what |
ever, except on specific appropriations |
made by law, setting forth the amount APP |
and for what purpose; or from |
issuing any warrant under any annual or
pretended annual appropriation heretofore |
made; or by virtue of any'ac directing |
the issuance of warrants for certain pur- |
poses, unless a specified amount shall have |
been appropriated and set aside for such |
purpose, u sufficient amount of which is I'M
expended to pay any warrant issued.
SEC. z. Be it further enacted, That this !
Act take effect and be in force from and |
alter its passage.
Approved January p. 1876.