The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1876-04-26


which have been sold to the State for taxes,
shall be assessed at their proper value, but no
county or other taxes shall be PAID by the state
therefor That county and other taxes shall be
a lien upon the land and when the land IS re-
deemed by the owner. the Auditor shall collect
the county and other taxes and damages at the
! same time and in the same manner as he col
/ lects the amount due the State. When land
has been forfeited to the State and is subject to
entry for amounts due the State, the county
and other taxes shall also be collected and paid,
before the Auditor makes conveyance to the
purchaser thereof
| SEC. p. Be 1t further enacted, That all school
| lands, known as the Sixteenth Sections, reserv-
! ed for the of schools, or lands reserved or
granted IL lieu of substitute Tor SAID SIX
teenth Sections, shall be liable, after the same
shall have been leased, to be taxed as other
lands are taxed during the continuance of such
lease, but in case of sale thereof for taxes, only
the title of the lessee his assignee, shall pass
| by such sale.
| SEC. %. Be it further enacted, That, to facili
tate the assessment and collection OF taxes, the
Board Of Supervisors of each county shall pro
cure and keep land book or book of maps Of
each and every township and fractional town
ship in the county, which book shall be we'll
bound, and shall be deposited in the Office of
the clerk of the Board of Supervisors That
the assessor on the assessment rolls shall be re
quired to account for and assess every acre Of
|
hereby made the duty of the Board of Su
pervisors and the Auditor of the State to
examine carefully the land assessment roll, as
returned by the assessor, and compare it with
the maps, and ascertain what amount, if any
/ land has been omitted or entered in excess of
the number of acres exhibited in the township
maps, and no Board of Supervisors, nor the
Auditor OF Public Accounts shall be authorized
to pay or settle with any assessor until they
are satisfied by a careful examination that the
provisions of this section have been fully com
piled with; Provtded, The provisions of this
section shall not apply to counties which have
no township maps.
SEC. 81 BE 1t further enacted, The Secretary
of State shall, on the first Monday of January
in every year, make out and transmit to the as
SCISSOR of each county, list of all lands Of such
county entered in his office by scrip or other
wise during the preceding twelve months.
SEC. %. Be At further enacted, Every person,
resident or resident whether corporate or
otherwise, and the agent for such non resident,
having money loaned at interest in this State,
or employed in the purchase or discount of
bonds, notes. bills, checks, or other securities,
for money, shall be taxable for the same in the
county where such person may reside have
a place of business or be temporarily located
at the time of the assessment and if any such
person shall fail or refuse to give in such money
on oath, if the assessor shall have cause
to believe that such person has not rendered a
to such person such an amount as he shall have
reason to believe correct according to the best
information he can procure, and he shall for
ward to the party or his agent in writing no.
tifcation of such assessment having been made,
and the assessor is authorized to address written
interrogatories to any agent Of any non resi-
dent or to any other person, for the purpose of
obtaining such information and to require writ
ten answers thereto oath, which oath the
assessor is authorized to administer; and if any
person being so Intercepted shall refuse to
answer such interrogatOres on oath within a
reasonable time, he shall be liable to pay the
sum of five hundred dollars to be recovered by
action in the name of the Board OF Supervisors
of the county for the use of the county, and it
shall be the duty Of the assessor to cause such
suit to be brought.
SEC 26. Be 1t further enacted, The president
and cashier of any bank in this State. or other
Joint stock company, the capitalstOck Of which
/ is taxable, shall on or before the first day of
May in every year deliver to the assessor of the
county in which said bank or company is
located a written statement under oath Of the
capital stock paid in, except such as is net la
bic TO be taxed; ana failure to furnish such
statement the tax shall be assessed on the whole
capital authorized by the charter.
Sec. 81 Be 1t further enacted, The Assessor
shall complete and certify his assessment rolls
with an affidavit appended that he has faithful
! ly endeavored to ascertain and assess all the
persons and property in his county, and that
he has not omitted any person or thing through
favor partiality, and has administered the
oath required in every where it was in his
power to do so, and deliver the same TO the
clerk of the Board of Supervisors IN his county
on before the nrst Monday In July in each
4 year, where the same shall remain until the
first Monday in August following and any per-
| son dissatisfied with any assessment, may file
| his objection thereto, in writing, on or before
the first Monday in August, which shall be fled
by said clerk and preserved with said rolls and
any person failing to file his objections as here
! in provided, shall be concluded by said assess
ment and forever estopped and barred from
denying the validity corrections thereof
| That if any assessor shall fail to complete and
certify his assessment rolls, or if the should
! be rejected by such Board, the Board of Super
visors are hereby authorized and empowered to
| appoint some suitable person TO make and COM
plete such assessment rolls in the same manner
as the assessor is required to do by law, and to
make return thereof at some time to be fixed by
the Board, but the collection of the taxes for
the current fiscal year is not to be delayed
thereby,
SEC. %. Be it further enacted, The Board of
Supervisors of each county shall hold meeting
at the courthouse, on the first Monday of Au
gust, to hear objections to equalize the assess
ment and to examine and receive the same
The assessor shall attend said meeting and the
Board shall examine the assessment rolls and
hear and determine all exceptions thereto, and
shall sit from day to day until the same shall |
have been disposed of, and all proper correc- |
lions made; and if said board shall receive and
approve such assessment the clerk shall make |
two fair copies of the roll as examined and cor |