The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-27
AN ACT for the relief of the taxpayers Of
Wilkinson county.

Wilkinson county.
WHEREAs, Real estate in Wilkinson county
has not heretofore been assessed by legal sub
divisions, required by gas; and
WHEREAS, At the last assessment of lands
IN said county, the assessor attempted to az
sess the same by such sub-di vi sions and there
by IN many instances, assessed lands TO
wrong owners, whereby great confusion re-
suited, many o. the land owners not knowing
the numbers of their lands, and in cor Sc
quence, after payiag on the number of
acres actually owned by them "a they had
been IN the habit OF doing, found that some of
their lands which, by proper numbers, had
been assessed to other perso4s or unknown
owners had been reported delinquent or bad
been sold the State-thereby forcing them
TO pay taxes more lands than they owned
or l'se he same; therefore,
SECTION l. Be it enacted by the Legislature
of the State Of Mississippi, That in all cases
where any tax yer of Wilkinson county shall
make oath that he lad IN good faith intended
TO pay and had paid what he considered 10 be
his lawful taxes, but by reason of erroneous
assessments or cha e III the mode of desig-
mating the legal sub-1ivis 'ons OF land, he had
paid taxes on other properly than his own
and shall show by his tax receipts that sucb
payments have been made, the chancery clerk
Of he county Is hereby authorized and re-
CURED to have the amount erroneouelv
paid, credited to the account Of such taxpayer
as payment OF taxes on the property actual
Iy owned, or uPon which he was liHb be and in
tended to pay such taxes. And if the amount
ID equal 10 the taxes 0ue on the land OF SUCh
ewner and upon which he intended TO pay or
if such owner will pay the difference If there
be any, the clerk shall release the land to
sucn owner, as provided in section II of an
act entitled, IAN act IN relation TO public reve-
nue. and Tor oth. T purposes, approved Feb
rdary l, 1917, and the lands originally nd er-
roneousiy paid on shall become delinquent
for the years in which such erroneous paw
ments were made. If, however, such tax
payer shall have subsequently, paid taxes
upon his own lands and the same have not
been forfeited, but such taxpayer having
thereby been subjected to double taxes the
lands originally and eFr0neo sly paid on by
s'ich person persons, are hereby declared
delInq uent, and the claim of the State for
taxes COSTS and damages, for the years in
which such taxes were erronepusly paid, lie
hereby subrogated transfer and assigned
to the person enron ously or through mistake
paying the same, with the same powers and
right IN enforcing the payment of such delin-
quent tax, either by distress and sale of per- |
s0nal property or sale of land a. was oripi-
nail y possessed by the Slate. Ii the owner or |
proper ax-payer for the class OF lands above
me tioned, shall have paid the taxes due
thereon, and such taxes have thus been twice |
paid The party enormously or through mis- |
take paying The same snail have the remedy |
a ainst the tax collector now provided by |
law.
SEC 2 Be it further enacted. That if the |
tax collector EN- show from his receipts aud |
settlements that any double taxes collected |
by him have been pail into the State or |
county treasury, the amount thus paid to |
which the State or county as the c.se NAV
be, not entitled, shall be refunded to the |
taxpayer by the State county. TO receive |
the benefits OF this section The collector must
show c0ncluslYely that he has paid the State
and county respectively all other taxps due
by him, and # any amount or part of he tax
by IN shall not have been account
ed for according to law, it shall be presumed
that such defeIt is on account of the double
tax collected, or in case such deficit is more
than the amolnt claimed to have been thus
paid, then so much o. such deficit as NAV be
necessary to cover such 'neous payments
shall be subject to such presumption. This
sh ali not be Construed however TO relieve the
collector from any indie btedness properly and
instly de the State or county.
lands become delinquent under the prOvIs- I
ions of this act, the collector shall procec at
once By distress and sale OF cers0na property
to collect the same for the Sta-e and county, |
or for the Of the person entitled thereto |
under the provisions of this act. If sufficient
personal property cannot be found out of |
which to make the taxes and cost, the collec- |
tor shall advertise the lands SO delinquent
now required by law. ard sell the same the |
first Monday in August and days following |
until such sale is completed. All OF such |
La nds shall be advertised and sold in the /
name of the State Where the proceeds of /
D DIVISIONS of this act, the sale shall be con-
sidered as fer their use, and the proceeds paid |
to them If such parties bid off the land to |
which they are entitled to the proceeds, the |
by such party of the costs of adver- |
and sale. After such land sale, the |
and clerk shall do and perform all |
acts necessary to complete a final settlement |
required by he general laws of the State.
SEC. f. Be it further enacted, That this Act /
shall take effect and be in force from and after |
its passage.
APPROVED, MARCH 5, 1873.