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

VI taxes Que ana all costs, the excess shall be
paid to the owner on demand or to the county
treasurer, for the of such owner. and shall
be paid over to him by the treasurer on de-
mand.
SEC. SO. Be 1t further enacted. That if any
tax collector shall sell any land after he shall
nave received the taxes, he shall forfeit to the
purchaser three times the amount bid and five
dollars for each legal subdivision to the owner
that all tax receipts shall specify each tract or
parcel OF land assessed to the taxpayer, with
the. section, township and range and the
amount OF taxes; that payment of taxes
shall be valid, nor shall the property, real or
personal be discharged from the lien thereof
unless receipt of the printed form herein
presented, to be furnished by the Auditor Of
the State, be given therefor and signed.
SEC 81. Be IL further enacted, That if the tax
assessed against any tax payer, the capital stock
OF any bank or other corporation, or on any
money loaned at interest in securities for
money advanced, shall not be paid when due,
ana su11clent real or personal estate cannot be
found of which to levee the same, the collector
shall ascertain who are indebted to such per-
son, bank or corporation, and shall make list
thereof and advertise the said Indebtedness for
sale at the court house door, giving ten days
tee in the manner prescribed Tor the sale of
personal property distrained, and shall give
/ the person indebted and the tax payer
! five days notice in writing before any sale, of
! the proceedings to subject such indebted.
7 ness 10 IH0 payment OF taxes IFOEIICtl.
the parties are residents of the county, if non
residents Of the county, by mailing such notice
/ to the pOstOflice address of the parties. and
shall sell such Indebtedness of whatever kind,
or much may be necessary to pay the
taxes and costs to the highest bidder for cash,
and make the purchaser an signment
thereof; and it shall be sufficient to describe
the same in general terms as the Indebtedness
! of the debtor to the party assessed for taxes,
stating as near the amount as can be, and
such sale and assignment shall vest the said in
ldebtedness in the purchaser, who shall be en-
titled to sue for and collect the same; and if
sufficient Indebtedness cannot be found in his
county to make the whole tax. the collector
shall certify the whole or the balance the
case may be to the collector of any other
county or counties where such Indebtedness
may exist and such collector Or collectors shall
advertise and sell such indebtedness, and col
lect the taxes with five per cent. thereon for
his trouble, and pay over TO the tax collector
from whom the assessment was received; after
such indebtedness shall have been advertised
f it shall not be lawful for the owner thereof to
sell, assign, collect compromise the same
: without first paying the said taxes. That the
, provisions of this section shall apply to al
claims held by individuals against the State oil
county, and no clerk shall issue any warrant tC
= any person until he is satisfied that his State
and county taxes have been paid in full for al
5 previous years.
+ SEC. So. BE 1T further enacted That when th(
| collector shall not find property in his county
out Of which to collect the taxes due by an!
person. and such person shall have property
n real or personal, in any other county, or shall
I have removed to any other county, the collec
q tor shall certify the assessment to the collecto
OF the county in which such person shall haY
, property or to which he shall have removed
Q and such collector shall collect such taxes Wit
Y ten per cent. thereon for his trouble, as Il
IF other cases. and pay the same over to tn
l. Ill 1-bo no
!, ment. If such assessment shall not be receive
in time to advertise and sell the regular sal
= day, the collector may sell at any other cor
o venient time, in giving the notice required
/ other cases.
= SEC. SO. Be 1t further enacted That if an
!, sale for taxes shall be invalid, the amount paI
r by the purchaser of land at any sale there(
a for taxes, and an addition of fifty per cent 0
II said amount and interest on the same pald {
,e the rate of ten per cent per annum, ana al e.
,o penses of the conveyance of the registration
= and all sums paid for taxes on said lands ate
: it's sale and purchase as aforesaid, and an add
"a ton Of twenty five per cent. on said amour
! and ten per cent. per aRnqm interest, shall be
ID lien on said land in favor Of the purchases, an
os the holder of the legal title under him by dc
be cent or purchase may enforce SAID lien ny
!, bill in Chancery as in other suits IN the Chal
" Gerry Courts and may obtain decree for Il
10 sale of said land in default of payment OF sa
o1 amount, within some short tins 10 be n&e
Ia bv the decree and in all actions of eJectment
Of the defendant holding by descent or purchas
- mediately or Immediately from the purchas
- at tax sale of the land in controversy, may ;
he off against the plaintiff the above describe
nd claim, which shall have the saihe effect and
bo dealt with in all respects as provided Tor
90 claim by defendant for improvements in
in action of election.
i'd SEC 81 Be 1t further enacted, That If a.
~ land shall bR sold for taxes when no taxes we
- due on it. or it was not liable to be sold
Of taxes. and the amount shall have been Pald
~ the officer collecting the same, into the ota
III and county treasures, respectively, the 81
paid by the purchaser for the amount OF
,ds hid. and the costs Of the sale and conVeyan
Le with ten per cent. interest per ahhuIi. shalt
refunded to him or to the holder under him
- descent or purchase, Immediately or mediate
49, nv the State and county respectively, IN
H. no,tion to the amount received by each, ana
.no Fncb case the claims against the State shall
H. ondited and allowed by the Auditor OF Pun
a.. Accounts, on due proof, and he shall submit
nh same to the Legislature at It's next ensuing
oe sion, who shall make appropriation Tor us
ION ment: and tho claim against the count
H. ench case, shall be allowed by the bd4iq 9!
ean narvisors of the county, and pald OUT OF
- aountv treasury That if the amount Palu
IL tbe purchaser shall not be paid into the o
- and county treasures, this sheriff snallpe
~ HE to the purchasers for the amount SO r.
not with sayepty-fve per cent. interest per ann
bis 70 be recovered in any court having JQFls
, to ton thereof. r,o+ +bo
,,ot SEC. IS. Be 1t further enacted, Ihat the
n lector shall present to the board OF superV1s