The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-13

SEC. 20. BE IL further euoct,J y,
assessor shall complete and certify If '''. DE
ment rolls with an affidavit apDendai asses
has faithfully endeavored To as...,. ."'. b.
assess all the persons and proner,."
county, and that he has not omiftaI " Il.
son or thing through favor or p8rrl.I.. .=
has administered the oath requHra5 tt.
case where it was in his power fo G ...-
deliver the same TO the clerk ON tL. "
supervisors in his county ON or LrE.ra r
Monday in July in each year. whor. N
shall remain until the first Monday I'M
following; and any person dissatisfied
any assessment, may file his objection. Nd '..
in writing, on or before the first Mani
August, which shall be fled by said ....
preserved with said rolls and any ner...
ing to file his objections IA herein nr.,..
shall be concluded by said as-c-.ni.,.
forever estOpped and barred from dsrr.,..
validity or correctness thereof Thai
assessor shall fail to complete or .a,,.
assessment rolls, or if the same .lourrl
jected by such board, the board of ,n-.-..
are hereby authorized and empowered
point some suitable person TO make and
plete such assessment rolls i'm the .au.a,...
as the assessor is required TO do by law ...
make return thereof at some time fu l.r.
by the board, but the collection oI f.a-..
for the current fiscal year is not to ~ T....
thereby. Boards of supervisors shaN r
their annual levy Of county taxes on OPP f...
the first Monday in September, but anv
made after this date shall not be inva.H...
thereby.
SEC, 27. Be 10 FURTHER rDoet.L That.
board Of supervisors OF each county
hold meeting at the court house. on na..
Monday of August. TO hear objection.
equalize assessments, and To- cNm.n.
receive the same. The assessor sI1H ...
said meeting, and the board shall examine.
assessment rolls, and hear and dc,arn..
exceptions thereto, and shall sit from ....
day until the same shall have been Jf.r..
of, and all proper corrections made. '..
said board shall receive and approve
assessment the clerk shall make lw0
copies of the roll as examined and cuma.
one of which he shall transmit to the Audi.
of Public Accounts, on or before Cha ..
Monday of October following: the Other
shall deliver to the tax collector ou or I...
the first day Of October, and the oHe.m.
shall retain as a public record boz hs ar
and the said board shall allow TO the acr.
making said copies one cent per name
the number of names ON The original Com.
the roll, such allowance. however mot F.
for each original roll copied. to bo n....
on the production OF the certificate 10.
president, that said copies have been n.
certified and transmitted as required ur
by this section; said rolls after be.uga
ined and corrected as aforesaid. shall ~ \.
and conclusive as to the assessments ron..
therein, but any person feeling m
aggrieved by any decision of the board
supervisors, may appeal 10 the circuit u
such appeal to be prosecuted within GteU.
the party to give bond and security ig u0
the amount in controversy, and ON such ar.
the cause shall be tried ne MIRA Boz Ohe n...
court. But such appeal shall not deav
collection of taxes on the assessment as ...
by the board Of supervise and -I.I IN.
shall be triabe at the first term and lu.
tied to preference, and il judgment -h.
rendered against the tax payer Le -HH.
liable for damages at the rate of HH..
cent on the amount in controversy. uu
State and county shall be represented .r .
district attorney.
SEC %. BE II FURTHER eHucieK THAT
clerk shall fail TO make ont certify uI W..
nit the copies Of the assessment roll a- Ir.
required, he shall forfeit the sum Of two
dred dollars, TO be recovered bv action
motion against him and suretie- rouuHu.
his official bond, TO be prosecuted hy U..
trict attorney in the name Of the State.
half for the use of the State, and tuo FOWL
half for the use Of the county, and thc Eu.
and president of the board of .puH.
shall certify such failures TO the di-uI.. a
ney, and such clerk and his sureGcs -hI..
be liable 10 the assessor for all dama1.
may sustain by such neglect.
SEC. %. BE II .ftyther eu1rIL
assessments made by any person appou
the board Of supervisors for that pmp.
the failure Of the assessor TO return Dds
ment, shall, if practicable, be made
returned by the first OF SaUlnmUar
whenever the same shall be made. Ohe ..
shall Immediately assemble 10 reooi..
examine the same, and shall. N uara
appoint some early day to hear and do.O-
objections thereto, and when approved
shall cause the copies Of the same t0 heH
out and delivered to the Auditor nI c0..
with all convenient dispatch.
SEC. so. b. II further eHart.K IH.t
of the destruction or deterioration boo Na
any real estate, by any casualty, Ur Dr
assessment. or IN case Of a change III. 0
ship after assessment, or i'm case of au .u.
OF value by the erection of Improvement.
boards of supervisors shall have U0Wora
time, on the application of party inter-
or otherwise, to change the asse--meu.
to reduce or increase it 10 the true
the property, or to cause the take.
charged to the purchasers thereof ua ..
of the reduction or increase of amy
the same shall be certified by the clerk
board OF supervisors to the Auditor
reduction Of the assessed value shall Doe
on account Of ordinary deprecialou or
as to reduce the value relatively below
assessment Of other property in die count
SEC. 81 BE- II .further euaet.L I..
assessor, after returning his rolls. may a.
person or thing to it, at any time before
on it by the board but any pero"
assessed, may at any time before ro..ee
the tax bring the matter before tha H."
supervisors for correction, and NJ %.
aggrieved by the decision of the boar.
may appeal to the circuit court on tle W
as hereinbefore prescribed.
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