The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-02-27
LAWS OF THE
STATE OF MISSISSIPPI
PUBLISHED BIT AuTHoRIrv.l

, pEONSu November ACoO, anu the sewers
amendments thereto approved Januar
p, 1877.
SECTION /. Be il enacted by the Legislator
of the State Of Mississippi, That so much an
such parts of Act entitled. IAN Act
amend an Act entitled an Act TO incorporat
the Board of Levee Commissioners for tn
counties Of Bolivar Washington and Issa
quena, and for other purposes, approved No
vember p, 1865, and the several amendment
thereto approved January p, 1877, as levee
and assesses tax upon cotton seed, or i'm
poses penalty for the shipment of the same
be, and are hereby, repealed.
SEC. Be II further enacted, That tn
| Board of Mississippi Levee Commissioners, "a
its regular meeting in July, 1873, or at any
special meeting convened in accordance will
the provisions Of section three of tht
above recited Act. be and is hereby au
thorized and empowered, if in their Judgment
| the same is right and can be done without
| injury to the holders of the bonds of said
| Board, to reduce the tax of one-fourth OF one
cent per pou per annum upon lint cotton,
| levied AMI assessed by the fourth section OF
| the Act to which TINS Act IS an amendment, "a
| one-eighth Of one cent per pound per annum
upon lint cotton.
! SEC. g. Be il further enacted, That section
six of he Act to which this Act is an amend
E-ent, be- aud is hereby, so amended as to au-
| thorize and empower said Board TO pass n
order for the issuance of the certificates OF
Indebtedness mentioned in said section six at
any regular or special meeting of said Board,
and TO direct in such order, how, for what
amounts, and at what times the Secretary of
said Beard shall issue the same, but the ag-
gregate amount Of such certificates payable
out of the taxes upon the crop of any one year,
shall in no event exceed fifty thousand dol
lars, and the word year as used in this Sec
ton, and in the ninth and last lines of said
section six, shall be taken and held to mean
the crop year running from September LIST to
September lst. No issue Of such script shall be
authorized ormad2 so Is TO have outstanding at
any time more than fifty thousand dollars
fhara no Ia lie off ha tnx
upon the crop of any crop year beyond the
crop year succeeding that in which said scrip
is issued.
SEC. 4. Be it further enacted. That the GER
tifcates of Indebtedness heretofore issued by
said Board of Levec Commiss onors between
he twelfth (l2thl and nineteenth tl9thl days
of November, 1877, and amounting in the ag-
greGate to nine thousand and seven hundred
dollars, and payable out OF the crop of 1878
be, and are hereby, declared legal and valid,
and the said certificates shall be paid out Of
the tax collected upon the crop of 1873 under
the provisions of the Act to which this Act IL
an amendment.
SEC. 5. Be it further enacted, That at their
regular July meeting of the year 1878, and of
all subsequent years or at any special meet
ing convened as provided for in section three
o. the Act to which this Act is amendment,
said Board of Leyee Commissioners be, and is
hereby, authorized and empowered, 10 levy and
assess for the year in which such levy and as
sessmentis made and for the purposes specified
in section two of the Act to which this Act is an
amendment, a uniform ad valOrem tax of not
more than five mills upon the assessed value
of all property, real and personal lying and
situated in the counties of Bolivar, Washing
ton Issaquena and Sharkey, as the same shall
appear upon the assessment rolls of said
counties respectively, tor the years in which
such levy and assessment may be made and
if said Board shall levy and assess for any
one year the tax authorized Ly this section or
any part thereof, then il shall be the duty Of
said Board to make an estimate Of the amount
that will be produced by the cotton tax levied
and assessed by section two of the Act to which
this Act is an amendment, commencing on
thefirst day of September of that year, and to
make an estimate of the amount that will be
produced by such tax as they may levy and
assess under the provisions of this section,
and to reduce, as nearly as practicable the
amount of said cotton tax for the crop year
commencing on the first day of September
after the levy and assessment of said ad va
loren tax by the amount of such estimated al
valorem tax; but the estimates of the amounts
to be produced by said respective taxes made
by said Board shalt be final md conclusive,
and said Board shall be ut liberty, in their
discretion, in any year, to refuse to levy and
assess the tax authorized by this section,
to levy and assess much and such part of
said tax of five mills as they may see fit;
Provided, That the tax authorized by this
section shall not apply to or be collected upon
property lying and situa ed between the
public levee and the Mississippi river.
SEC. g. BE IL further enacted, That said
Board OF Levee Commissioners, Immediately
after the levy and assessment Of said ad va
loren tax as provided for in the foregoing
section, shall cause to be forwarded to the
Sherffs of each Of said counties and to the
Auditor of Public Accounts by the Secretary
of said Board and under its seal, "A statement
of the amount Of such al valorem tax so levied
and assessed, and shall also cause to be pub
lished once in each week Tor four weeks, in at
least one public newspaper in each of said
counties in which newspaper may be pub
lished a statement of the tax on cotton and of
the ad valorem tax as fixed by said Board for
that year.
SEC T. Be it further enacted, That il
shall be the duty of said Board at the meeting
at which such ad valorem tax may be levied
and assessed, If any, TO pass an order fixing
the penalty Of the bond to be given by the
Sheriff of each county in their Levee District,
said penalty for each of said bonds not to be
less than the amount Of the estimated ad valO-
rem tax to be derived from each of said coun-
ties respectively, and the Secretary of said
Board shall forthwith forward to each
of said Sheritfs copy of said
order, and each of said Sheriffs shall enter in
to bond in the amount so fixed by said Board,
payable to the Board of Mississippi Levee
Commissioners, with two or more good and
sufficient freehold sureties, residents of said
Levee District, or owning in their own right,
land situated therein, and conditioned for the
faithful collection and payment to said Board
of Mississippi Leyee Commissioners or its
Treasurer, the tax imposed under the provis-
ions this Act The suretes said bonds
ed now, or may hereafter be, provided By
law for Sheriffs bonds and the failure In
ecute and deliver to the Secretary Of said
Board the bond herein required, within two
months Of the date Of the order fixing the pen
atty of the same, shall vacate the Office of
Sheriff 80 failing.
SEC. g. Be it further enacted That the ad
valorem tax herein provided for, shall be col
lected in currency or levee scrip for which
said tax is levied, by the Sheriffs of the sew
eral counties in the Said Levee District, in the
same manner and at the same time, as is now,
or may hereafter be provided by law for the
collection of State and county taxes and the
compensation Of said Sheriffs shall be three
per cent on said collections, and lands delin-
quent tor said tax shall be sold to the State or
to individuals in the same manner and at the
same time, and under the same terms and con
ditions, is now, or may hereafter be, pro-
vlded by law, as to lands delinquent for State
and county taxes, and such lands shall be
sold for the state ana county taxes due
thereon, and the tax levied under this Act, and
the Auditor of Public Accounts shall upon
the redemption or purchase of said lands from
him, collect said leyee taxes and all that may
have accrued thereon, With interest and dam
ages as may be provided by law upon State
taxes, and shall account with the Treasurer
of said Board of Leyee Commissioners for the
same as in other cases And each Of said
Sheriffs shall. on or before the first day Of
each month, commencing with the month of
Nov. mber, make monthly settlements with
the Treasurer of said Board Of Levee Com
missioners of all taxes collected by him under
this Act and upon failure so TO do, shall forfeit
TO said Board all commissions herein allowed
him upon all taxes collected prior to the time
when he should have made such settlement,
and within one month after said Sheriffs shall
have completed the sales Of delinquent lands
in their respective counties, they shall fur
nish to the Secretary Of said Board correct
certified lists OF all lands which we're delin-
quent for said levee tax.
SEC 8. Be it further enacted, That this Act
take effect and be in force from and after It's
passage.
APPROVED, February Is, 1873
a General Hint.
T., Of aud6pn