The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-03-07
AN ACT to enable the Board Of Supervise

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 1876, is to continue
under the laws of this State for the years 1876,
| 1877 and 1878, and many of said assessment
| rolls are full of errors, informalities 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 meet
| ing for the purpose of correcting SAID as
| sessment rolls and equal1zlng the same. Said
meeting of said Board of Supervisors shall
continue for six days, or as long as 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 describe 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
Z idate the assessment.
SEC g. Be it further enacted That if The
same tract of land has been heretofore assess
ed upon the same assessment roll more thar
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 thu
j Board of Supervisors to correct said land roll
and if said land has been sold to the Stat
n upon one of said double assessments, the sait
L Board of Supervisors shall hear proof, and i
| they are satisfied from the proof that sait
tract of land has been assessed upon the sam
| assessment roll for the same year, more thar
= once, and that the owner thereof has regularl,
paid his taxes thereon, they shall cause tn
same to be entered upon the minutes Of tn
II court and direct the CLERK to forward to tn
Auditor of Public Accounts a copy of sal
h order. And the Auditor of Public Accounts
upon the receipt OF the same, shall correct tn
J. land roll; and if the State has received dee
or IA certificate of purchase to said land, tn
same shall be void.
: SEC. 4. Be it further enacted, That the Boar
= of Supervisors of any county in this State,
they deem the same necessary, shall have tn
authority to order assessment of tn
real estate of their county, and the said ney
y ass ssments shall be binding for the year
1876, 1877 and 1878; and if said new assess
ment is made, the Board of Supervisors shall
V hold meeting the first Monday of July
1876, at which time the assessor shall presen
| his assessment roll and said Board of Super
f visors and clerk shall perform all the dutie
required in the I'd section of act entitle
!, IAN act entitled an act to amend sections 1913
:, and 1888 of the Revised Code of 1871, in rela
tion to the returns of the assessment rolls
approved March 9th, 1875; Provided. if a ney
= assessment is ordered, it shall be done at tn
expense of the county ordering the same.
,. SEC 5. Be it further enacted, The clerk q
d the respective Boards of Supervisors shall
/. within twenty days from the adjournment G
It the meeting of the Board of Supervisors, pro
vided for in this act, forward to the Audito
of Public Accounts a correct copy of al
changes made by said Board of Supervisors i
q said assessment rolls and on failure so to dc
q shall be liable to a penalty of five hundre
dollars, to be recovered in any court havin
e jurisdiction, ne-half to the use of the part
Y suing, and the other to the State. Said Audit
! or shall enter said corrections on the respect
n i've rolls filed in his office, and make settle
ment with tax collector according to said col
rected roll.
n SEC. 6. Be it further enacted That this &C
e shall take effect and be in force from and afte
its passage.
r Approved, February Goth, 1876