The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1877-02-07

DEC. z L56 1t TUFtheF eIdIcte4 mat SecuO
90 OF the said Act in the foregoing section re
cited. be and the same is hereby repealed.
SEC. 3. Be IL further enacted, That 1t shall
be the duty of the tax assessor to give at leas
i three weeks notice in some newspaper pub
lished In the county and by posting In three o
more public places in each supervisors district
and when there is ne newspaper publlsheS
in the county, by posting in at least five public
places in each supervisors district, of the time
and place in each supervisors district, wheT
and where he will attend to assess the taxes
shall visit each supervisors district at four dit
ferent places, and remain at least one day a
each place, and shall keep his office open from
nine o'clock A. NJ until O'Clock P. NJ That il
shall be the duty of all persons liable to taxa
/ ton in each supervisors district, to attend al
the time and place designated in the notice oil
/ the assessor, and in the su 1ergisor's district
and make out and deliver to the assessor true
list of all his taxable property of which he was
possessed on the first day of February proceed
ing, in his own right, or in the right of his wife
or as executor, administrator, guardian, trustee
| or otherwise which list shall be verified by
oath, which the assessor is authorized and re-
CURED to administer follows: 'Hou do sol
EMMY swear Cor afIirm) that the list Of property
with its value now rendered, Is just and
true and complete account of all the property
you are required to render subject to taxa
ton in your own ight or that OF any other per-
son for whom you ought to give In taxable
property; that you have estimated the value
of such property at its cash value at the time of
such valuation, and not at what it might sell for
at a force sale, but what you would be willing
and expect to accept for it if you were disposed
to sell it, and that you have not temporarily or
fraudulenty converted any of your property
into United States bonds or other nOn-taxable
securities for the purpose OF evading taxation,
so help me Godr' The assessment of personal
property and of polls of each supervisors dis
~ nd cd oft tow Cba all
be entered separately on the assessment rolls
SEC. 4. BE 1t further enacted, That section
13 of the Act in the first section of this Act re
cited, be amended by adding thereto, at the
close of the first sentence of said section, the
following: "Where did you reside last year (!
Where do you reside this year"
SEC. 3. Be 1t further enacted That an Act
entitled can Act in relation to public revenue
and for other purposes" approved April 18th,
1876, be and the same is hereby amended as
follows: That the words ''value Of improve
ments' in sections 8, is, 10, of said recited Act
be stricken out and that said sections and all
other parts of said Act which require a valua-
ton of the improvements on lands separate from
the value of the land on which the improve
ments are situated be and the same are hereby
repealed, but in assessing lands the taxpayer
and assessor shall estimate together the value
of the land and the value of the improvements
thereon.
GEC, U. he ~ JHTLAeC eHGCt6N, IIldb SeCllOI
ID of the Act in the first section recited, be
amended by striking out the words "the
amount of money employed in merchandise"
and the words ''amount of money employed in
manufacturing and in lieu thereof the follow
ing words be inserted, the "amOunt of capital
employed in manufacturing in merchan-
dise,'' so that those engaged in manufacturing
or in merchandise shall be assessed on the
value of the capital employed in their business
SEC T. Be tt fssrthef enacted, That section
IS of the Act in the first section recited, be
amended by adding thereto the following:
THAT the sum Of fifty cents hereinbefore pro-
vided for shall not be charged against or col
lected from any taXpayer who will make oath
that he did not have notice of the time or
place Of assessing taxes, at the time thereof
he was absent from the State or county, or that
that he was confined at home by sickness of
himself or family, which oath the assessor is
required to administer without charge, and also
to give information to the taxpayer OF his right
to make the same, and on his failure to give
such information the assessor shall not be en-
titled to collect said sum of fifty cents or charge
the tax payer Herewith.
SEC. .. ~ - -:.csstT enucted That so much
of section twenty one of the Act in the first
section reciteQ, OF any part Of said section or
said Act or any other Act which authorizes
lands to be redeemed, entered or purchased,
from the auditor of public accounts and in any
of said recited Act, be and the same are hereby
repealed; that for issuing the certificate as
prescribed in said section rs of said recited
Act, the chancery clerk shall be entitled to re-
ceve the sum of fifty cents, the sheriff, for ex-
ecuting the receipt, the sum OF fifty cents, and
on the taxes paid at the rate Of
five per cent, and the auditor of public &C
counts for executing and acknowedg ing the
conveyance the sum of fifty cents, all to be
paid by the purchaser, and in the manner pre-
scribed in said section As
SEC. 9. Be 1t further enacted That hereaf-
ter it shall be the duty OF every person to pay
his taxes to the collector on or before the 9Th
day of December, and that after this date
taxes unpaid shall be collected by distress and
sale of personal property of the delinquent
tax payer; that lands delinquent for taxes,
and when personal property of the per-
son in whose name assessed can be found out
of which to collect the taxes due thereon, shall
be adYertised for sale once "a week for at least
three successive weeks. in the manner now
prescribed by law, and shall be sold on the first
Monday in March; that the tax collector shall
present to the board of supervisors the list Of
dellnquencies aud insalvents on the first Mon
day in March, at which time the board of gu-
pervisors are required to meet and examine
the same; that the tax collector shall file with
the chancery clerk separate lists of the lands
sold to the State and to individuals on or before
the first Monday in April that the clerk of the
chancery court shall certify to the Auditor. on
or before the first Monday in April the liFt of de-
llnquents and insOlyents allowed the sheriff
and tax collector by the board of supervisors,
and that so much of the Act in the first section
reclted, conflicts with the respective dates
herein prescribed be, and the same is hereby
repealed.