The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1876-02-13
AN ACT for the relief of the taxpayers OF
the State, and for other purposes.

AN ACT for the relief of the taxpayers of
the State, and for other purposes.
SECTION l. Be it enacted by the Legis-
lature of the State of Mississippi, That Tax
Collectors are hereby authorized and re-
duired to continue to collect and receive
the taxes for the fiscal year 1870, without
costs or damages. until the second Monday
in February. 1876; and no damages for fail
ure to paw such taxes within the time pre-
scribed by law, shall be required of any
taxpayer; and if any such damages she'll
have been collected by any Tax Collector,
he shall refund the same to 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. 1876, the
Tax Collector shall advertise all lands de
linquent for taxes for the fiscal year 1875,
as required in Section 1897, of the Revised
C~de of 1871, with the following exceptions,
viz: That two insertions of such advertise
ment in newspaper, or two weeks notice
by posting shall be legal notice, and only
the total tax due shall be pscitied, and not
the State and County tax separately. And
on the second Monday in March, 1876, if
the taxes shall remain Unpaid. and no sufli
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 atore-
said; Provided, That lands that haye been
heretofore advertised and sold according to
law for the taxes delinquent for 1873, shall
not again b. 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 Tor
taxes of 1875. may redeem the same at any
time before the first Monday in January,
1877, by paying the amount for which such
lands We're sold. with interest, at the rate of
twenty-five per cent. per annum from the
first Monday in January, 1876 and all costs
and charges thereon, and by complying
with any auditiUnai IcYuiI cments hereafter
enacted by the Legislature; Provided. 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 paving
the amount of taxes due Oh said lands, and
all costs and charges without interest
SEC. 4. BE 1t further enacted, That Tax
Collectors shall receive the fees now allow
ed by law. for all tax deeds executed to in
dlvidual purchasers at tax sales, but no fee
shall he allowed for deeds made to the State
Tor the year 1875, or any future year; nor
Tor advertising lands forfeited to the State
nor shall any allowance be made tC any Tax
Collector for taxes on State lands, except
upon such as the taxes have not been
paid a list of which shall be made out and
sworn to before the Chancery Clerk of the
county in which said lands lie and the Aud
ltor of Public Accounts is prohibited from
making such allowances, except upon lists
so sworn 60 and verified by the records in
his office.
SEC. D. Be it further enacted, That the
Auditor of Public Accounts shall not make
ilnai settlement with any Tax Collector.
until exhibition and examination of such
collectors cash book, required by law to
be kept. the entries on which shall be VERT
iled by the oath of such Collector, reco. ded
in said cash book
SEC q. Be it further enacted. That the
Audltor OF Public Accounts is hereby pro-
mipiteo from issuing any warrant to any
lax 1ollector for taxes overpaid or from
issuing any warrant for any purpose what
ever except on specific appropriations
hlade oy law. setting forth the amount an
proprlated, and for what purpose: or from
ISSUING any warrant under any annual or
pretended annual appropriation heretofore
Diaue; OF Dy virtue of any act directing
the issuance of warrants for certain mr.
poses, unless specified amount shall have
oeeh appropriated and set aside for such
purpose, sufficient amount of which is un-
eApehued TO pay any warrant issued.
DEC. T. be 1t further enacted. That this
Act take effect and be in force from and
AFTER Its passage
Approved January p. 1876.