The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1877-02-21

Emmett Bank Of Memphis, Tennessee which
deere is founded upon certain liabilities for
levee work done III said county Of Issaquena.
which, under the provisions of the 9th section
OF an Act entitled An Act TO aid in repairing
and perfecting The levees Of the Mississippi
River, in the Counties Of DeSoto, Tunica, Goa
homa, Bolivar. Washington and Issaquena."
approved December Cd, 1858 was made LA
blity of the general evee board organized by
said Act, which the said general board was re
qured TO and pay; and, Whereas said
claim is also one OF the liabilities provided for
by an Act approved February 18th, 1857. enti-
lied IAN Act To provide for he payment OF all
debts and liabilities contracted or assumed, and
all scrip or evidences of debt issued by the
general board Of levee commissioners organized
under an Act approved December 3 SIS and
also for the payment OF all debts and liabilities
incurred or assumed by any county for work
done or material purchased prior to the first
day of January. 1852, III any county included in
the levee district created by the Act of Deem
Der 2. S58 aforesaid, whether such debts or liza
bilities (were) incurred assumed before or
after the passage of the Act aforesaid and
whereas. the said claim never surrendered,
novated or iquilated under either OF said Acts,
and the said counties of IssaQuena and Sharkey
have been held to liability thereon and requir
ed to make payment thereof; and, whereas,
the said counties, ever since the passage OF the
said \ cts OF December ID. 1898, and February
18th, 1867. intended to consolidate and liquidate
all such liabilities, have been contributing
their full proportion to the general fund for
that purpose, by the payment of the taxes
levied by sud Acts, and if now required to
make separate provision for said debt Will be
unjustly subjected to double taxation, and the
said debt is justly and equitaby liability of
the levee district embraced in said Acts,
and not Of the said counties separately.
Therefore in order to make provision for the
payment thereof by the whole of said district
which under the Acts aforesaid is bound toI
assume and pay the same
SECTION /. BE it enacted By the Legislature Of
tie State Of Mississippi, That tax OF one
third OF a cent per acre, payable In eur
rency, be and the same is hereby levied upon
each and every of land embraced within
the operation of the said Act of February 18th,
1861 commonly known as the Liquidating
Levee Act. for the purpose of raising a fund
for the payment Of the said decree, the same to
be collected annually in like manner other
taxes are levied for the payment of the indebt
edness provided for by said Act OF February
18th, 1867, and the amendments thereto, are
now, or may be hereafter required by law to
be collected, and to continue from year to year
until the fund accruing therefrom shall have
paid and discharged the said decree.
SEC. 2. BE 1t further enacted, That the fund
accruing from the said tax shall be specially
appropriated to the payment Of said decree
until the amount thereof and six per cent. in
~
satisfied and discharged in full, and that the
Auditor of Public Accounts shall pay the same
over as fast as it shall come into his hands to
the Treasurer, to be paid out to the said Emmett
Bank Of Memphis, its attorneys, upon the
Auditors warrants to be issued for that purpose
and the Auditor shall take proper receipts for,
and keep proper account Of the sums so paid
and if there is any surplus of the fund so raised
after full satisfaction Of the said de
cree the same shall be passed TO the credit of
the general fund, which may be at the time
provided by law for the liquidation of the in
debtedness mentioned in said Act of February
18th, 1867.
SEC. 3. BE Il. further enacted, That when the
said decree and interest shall have been thus
satisfied in full, the Auditor shall give notice to
that effect to The several sherffs and tax colec
tors of the counties in which such tax is payable
and the said tax shall be payable as now provided
by law and if any sheriff or tax collector after
receiving such notice, shall, under pretence of
being thereunto required by this Act, require
any person to pay any portion of said tax in
currency, he shall be guilty of a misdemeanor
and punishable accordingly.
SEC. 4. BE ii further enacted, That this Act
shall take effect and be in force from and after
its passage.
APPROVED, January 81, 1877.