The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-27


The Law inserted in full in this pamphlet
1t substantial of the Revenue Law Of last
with changes engagements and improvements In
voving provisions of doubtful excellence But
the task Of putting force of critcsng its merits In
It, your duties are pointed out and you must learn the from
the law itself Each county officer should careuy study TINS
Act and rely upon the Auditor other person, to
guide him the performance of his duties when he
the fountain head for the information required me OBJECT
Of these suggestions is mark out line of procedure for
county officers but indicate where the lines marked out
am willing at all times indeed anxious to give you all the
aid but at last responsible for con
sructon of the laws and the in which you execute
them Nothing officer for ignorance of the law
when is plainly laid before him in print OF there
knoy points which the county or State official
may be able but the the respective
duties all officers defined with sufficient clearnes
urge YOU therefore, to amiarie yourselves with the gov
ernng directing your action and study its meaning and
surprised fnd how little there in the law regulating
duties which cannot understand and reduce to practice
COLLECTORS.
In section of "Act relation Public Revenue,
the of collecting delinquent taxes IS pointed out
Sheris prohibited by this section from selling land for
delinquent taxes when personal property can be toun out
which make the and he does he is liable for three
times the amount of said taxes.
receipts prepared by Boards of Supervis
Sec 37and paid for onehaf by the County Treas
valdsee Sec So The attention of Collectors is specially
directed the provisions of these sections Also to
ton 38 in relation to cash book which the Collector re
Section 80 prescribing the manner and form advertising
delinquent lands somewhat obscure Something to
have been forgotten inadvertently omitted ncoheren
the advertisement Of the delinquent lands in
of the county if there be and post the list thus adver
sed on the door and at three other public places
in the county If there is newspaper published in the
county then to post written list in at least five public places
the county Collectors make demand for taxes upon
settlers well as before they sell the land
Al fixes Sherfs fee for deed ST. Chancery
Clerks certificate twenty-five cents and each
legal sub division for recordng Auditor cents for every
legal sold to State and the printer fee ~ cents
the Collector the publisher lands sold to the State and
for which the Collector will receive credit on his settlement
with this Office.
Notice the provisions Sec 49, authorizing cerfcaon
assessments from collector another in different
county in certain and the collection of taxes IN one
county assessed another Also Sec g. requiring Shes to
notify persons indebted delinquent payers and such
notices to operate as writ of garnishment. ,.,
Sections 6S and SO speak for themselves and their language
mainly collectors though the Auditor and chan
chancery clerks are also provided for llmpore o
violate these provisions of the Revenue Law Cultivate the
habit of making the reports required by this section promptly
and systematically and let nothing short OF death delay the
Thus the horrors of these sections may he averted
Sections 10 H. 70 a. also afford interesting reading for tax
collectors and commend these sections to their
Notice the provisions of Sections H. 49, 10 and 80 IN rela
ton to auctoneers, transient vendors and ha"kefs ana
peddlers
sherHs are required to Chancery Clerk copy
of each notice served upon each and tax payer den
quent for on land See Sec 81.
1t made duty call attention specially to section
So requiring the Shes institute in the name OF the state
the action of unlawful detaner against persons in
p & Fst6e Sn5 he lands you are to them
and account to the State for the proceeds osuch rental Upon
bring such action the Sheriff is liable to the State
county amount of all taxes fees and interest due
have since accrued said and and if such failure
shall be wu he shall be fined hundred dollars and
moved from office
Section los, State tax at 81 mills and
Boards of Supervisors prohibited levyng taxes
which, added the $1 80 the thousand
with certain exceptions and certain counties excepted
There is change in the mode of issuing Privilege Licenses
which you will find fully explained in section of the Act
Regulate Certain Privileges and Provide Uniform License
System" p.20.
This law will go into Goth April and you
should return all unused licenses of the old series this office
and make Your requson for such need after April
Both of the numbered series You will observe that the
makes 1t my duty IN the failure of collectors to make such re-
ports to notify them without delay and procure them re
these monthly reports Otherwise you will increase your own
abors and add materially the work of this office besides
su6ectng yourselves to liabilities fer derection of duty
On the first of June and December you required
make semannual of the number of Privilege Ii
censes granted to each profession calling business and
the total amount received from each.
The Legislature lays special upon Importance of
returning all unused licenses the time required by law for
final settlement and provides in the latter part of section
penalty for failure and imposes upon very dis
necessarily harsh but there is occasion for falling under its
ball. and sincerely hope that will have opportunity to
invoke its terrors.
Section makes duty of Collectors to
number Privilege Licenses needed for their respective
ties and to make requston upon the Auditor for the
the new series before the SOth of April poxmo Until that
date you can continue to those regulated by the law of
last year.
Your attention specially directed to section of this Act
of the professions businesses cang requiring Privilege
License he shall procure such license from the Collector
the lag directs collectors receipt for the of the
License is not authority 70 into business upon Moth
ing take the place of the License sef properly signed
the Auditor numbered and eountersgned by the Collector
The Jaw contemates that should keep yourselves proyd
with these licenses but if person applies for
license which you have hand, it your duty send
forward lequson this office for such license
and the applicant until received and turned
TO him by before he legally open his business
Compants and murmurngs have reached this Office that
Collectors have heretofore the habit of giving
receipts for licenses and the beneaes have operated
under them for indefinite periods awaiting the convenience
disposition of Collectors order the lawful license from the Au
tor These receipts have been given nnocenty enough
prompted solely by audabe desire accommodate app
licenses and facilitate the industries of the
the does recognize them and the person who
business under Of them violating the law and is guilty
msdmeano besides the practice gives rise suspicious
IF irregularities collisions + is better and safer to OBJ
the Law rgdly in this respect sad hope it will be done
n every instane
The provision of the lag requiring licenses for each county
D il nod