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

lands sold to the State TO be recorded in a book
to be kept by the clerk for that purpose. in
stead of being recorded in the book kept for
the record of deeds, and it shall be the duty OF
the chancery clerk Immediately to record in
such separate book all lists of lands heretofore
sold for taxes subsequent to the fiscal year
IIS73.
SEC. II. Be 10 further enacted, That the con
Guiding sentence of section Is of the Act, in
the first section recited be so amended as to
read follows: That the owner or any one
interested in any lands sold TO the State or
purchased by individuals at any tax sale, shall
have the right to purchase, and reconveyance
of such lands for the period of one year after
the day of sale for the non-payment of taxes
on the payment of all taxes, costs, fees
and interest at the rate of one and one-half
per cent. a month from the date such lands
became delinquent for the non payment of
taxes that such purchase and reconveyance of
lands sold to the State shall be in the manner
prescribed in section As of the Act in the first
section of this Act recited; that the tax colec-
tor shall file all cOnveyances for lands sold TO
individuals in the office of the chancery clerk
on or before the first Monday in April there to
remain for the period of year, and the
owner of such lands any person Interested
or any person for him may repurchase the same
on the payment to such clerk of taxes, costs.
ices and interests, as before provided, and five
per centum on the whole amount of such re-
purchase for the compensation of the clerk for
making the same; that on the payment of such
purchase money, Nhe clerk shall endorse on
such conveyance the word ''cancelled,' and
sign his name thereto, with the date and the
amount paid and by whom and deliver the
same to the party so purchasing, which said
entry shall operate to revest the title in the
party to whom said lards Belonged that the
chancery clerk shall pay over said amount less
his compensation, to the party entitled thereto,
and on failure so to do, shall be liable to an ac-
ton on his official bond, at the suit of the party
aggrieved thereby; but neither the State nor any
purchaser at tax sale, or any alenee of the State
or any such purchaser, shall have the right to
maintain the pOssessory action provided in sec
tons Al and 40 of the Act in the first section of
this Act rected until after the expiration of the
time allowed to repurchase as hereinbefore
provided, and that the limitation of twelve
months provided in said section Il shall not
commence to run until the expiration of such
period
Sec. 10. BE IL further enacted, That for all
lands heretofore or hereafter sold to the State
for the non payment of taxes, and which have
not been purchased from the State, and when
the period of redemption as heretofore or the
period OF repurchase as herein provided, shall
have expired, and in the actual possession of
any person, the sheriff of the county is hereby
required to institute, III the name of the State,
the action of unlawful detainer, as prescribed in
sections "A and 40 Of the Act in the first section
of this Act recited; that in such suits the State
shall be represented by the district-attorney or
the Governor, in his discretion, may assign a
district attorney from any circuit court district
where there more than one district ttornev
to institute and prosecute such suits That on
the recovery of the possession of such land the
sheriff shall rent out the same for one year and
shall account to the State for the proceeds of
such rent after deducting therefrom his costs
and fees That for the bringing of such suits, the
sherif shall be entitled to tax fee of two dollars
and half, besides his cost as in ordinary cases
and the district attorney tax fee of two dollars
and half, all to be a charge on the land and
payable out of the rents thereof, or any subse.
quent purchase of the lands from the State
That if any of said cases shall be appealed to
the circuit court, they shall be triabIe at the
first term and take preference over all other
cases That it shall be the duty of the auditor
of public accounts to notify sheriffs of the pas
sage and purpOrt of This section Of this Act
and if any sheriff shall fail to bring such actions
he shall be liable to the State and county for
the amount of all taxes, cost fees and interest
due, or have since accrued on said lands and
if such failure shall be wiful, he shall be fined
one hundred dollars and removed from ONCE
SEC. If. Re ID tVrtA6r enacted, That boards
of supervisors are hereby required to make
their annual levies of county taxes or before
the first Monday in September but any levy
made after this date shall not be invaidatod
thereby.
SEC. Is. Be 1t further enacted, That it shall
be the duty of the sheriff, whenever it shall
shall come to his knowledge, or whenever ne
has just reason to believe that any person is
indebted to any one whose name appears upon
any of the insolvent or delinquent rolls Of his
county, to Immediately notify, in writing. such
person indebted which said notice shall con
tain the name of the delinquent tax payer and
the amount Of taxes for which he is delinquent
for each year, and also the amount Of costs and
damages, said notice shall be in the nature Of
and shall operate a writ of punishment; and
it shall be the duty of the person so notified
not more than ten days thereafter to file with
the sheriff affidavit setting forth what he was
indebted to said delinquent at the time of the
service of said notice. and whether or not he has
paid to said delinquent any moneys since the
service of said notice, and if SO, what amount,
and whether or not he has, in any manner, made
any settlement with said delinquent tax payer;
that it shall not be lawful for any person so
notified to pay any moneys to, or make any
settlement with such delinquent tax payer until
all of the State and county taxes and costs and
damages described in said notice have been
fully paid; that if any person notified shall
fail to make affidavit, herein required, or
shall answer that he is indebted to such person
and fails or refuses to pay said taxes or so much
of the same as by his answer he shows to be
due said delinquent taxpayer, the person 90
notified shall be held liable for the full amount
Of said taxes in cases where no afiavit is filed
and in cases where an affidavit is fled then he
shall be liable to an amount not exceeding
the amount set out in his affidavit to be due and
delinquent, except that he shall be liable for
all costs incurred in litigations arising out Of
such cases and it shall be the duty of the sher-