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

u purchased BY any person other than the State
y the taxes thereon ior all succeeding year
IS shall be charged by the collector 10 such pur
Is chaser or his assigns, and collected of him o
ii them in like manner other taxes due b,
: him or them, and such land shall be liable t.
e be sold for the taxes of such purchaser or hi
V assigns.
:, SEC. 49, Be ii further enacted, That al
e lands belonging to or purchased by the State
s tor taxes shall not again be sold for taxes
r until disposed of by the State, and the Auditor
t of Public Accounts is hereby forbidden t.
e give credit to any sheriff or tax collector fol
5 any taxes, on any of such lands SO held by the
! State, except before provided or any
S cost incurred therein except as before pro
vlded for publishers fees. The Auditor
shall charge all such lands with the State
and county taxes thereon, and costs and
! fees, and when sold to any person the
amount of such taxes fees and costs shall
be collected and paid to the parties entitled
: thereto, and the amount of such taxes State
and county, shall be annually certified by the
Auditor to the chancery clerk of the county.
/ SEC. Al. BE- 1t further enacted, That the tax
collector shall, on or before the day of sale Of
lands delinquent for taxes furnish the chan
Gerry clerk with a printed or written copy of
the list OF lands advertised for taxes, and
when the list of lands sold to the State is pre-
sented to said chancery clerk to be recorded,
he shall carefully compare the same with the
!
and he shall Immediately record said list of
| lands sold to the State in the book kept for
! that purpose opposite each piece found to
have been assessed he shall write the word
:. assessed" and if advertised he shall write the
word advertised.' If he shall find any piece
or lot of land the list sold which was not
assessed and advertised, he shall strike it from
such list before recording the same, and the
collector shall receive credit for the amount
OF taxes on lands thus sold. After examining
comparing and recording such lists, the clerk
shall certify that he has made such eXamina-
ton in accordance with the provisions of this |
section, and that the lands sold had been
assessed and advertised, giving the year in
which the land assessed the name and
place of publication of the newspaper in which |
the advertisement was made, or the mode OF |
such advertisement, If not made IN a newspa- |
per. Such entries and certificate shall be |
Driua facie evidence that the lands had been
assessed and advertised according to law. For
the services herein required the clerk shall |
receive, as additional compensation, the sum
Of ten cents for each legal subdivision of land
to be paid only provided for other fees for
recording the list of lands sold to the State
See. rs. BE 1t further eRucted, That the
clerk shall make the same examination and
comparison in cases Of lands sold for taxes to
individuals, and shall certify the same, and
receive the fees as provided in this act. and /
such certificate shall be prinea .tacie evidence
that such sale was, in all respects, according
to law.
SEC. 40. BE 1t further enacted, That after
the day of sale of any lands for taxes the
title to the same shall vest absolutely in the
purchasers thereof, their heirs and assigns,
and in the State when sold to it, subject, how {
ever, to re-purchase hereinafter provided. {
The owner any interested in any lands
sold to the State or purchased by individuals {
at any tax sale, shall have right to pur-
chase, and a reconveyance of such lands for {
the period of one year after the day of sale
for the non payment of taxes, on the payment {
of all taxes, costs, fees, and interest at the
rate of one and One-half per cent. per month I
from the date such lands became delinquent c
for the nOn-payment of taxes; such purchase t
and reconveyance of lands sold to the State t
shall be in the manner herein prescribed for t
the purchase of lands which have become S
subject to entry. The tax collector shall file i
all conveyances for lands sold to individuals i
in the office of the chaucery clerk on or before
the first Monday in April, there to remain 7
until the expiration Of one year from the day q
such lands were sold, and the owner of such S
lands or any person interested, any person t
Tor him, may purchase the same on the pay 5
ment to such clerk of taxes, COSTS and interest t
as before provided, with five per cent. on a
the whole amount necessary for such re pur- t
chase, as compensation for the clerk. On the j
Of such purchase money, the clerk b
shall ind0rse on such conveyance the word b
canceled,' and sign his name thereto, wiCh C
he date and the amount paid, and by whom, is
md deliver the same to the party so pur
chasing which said entry shall operate to |;
.evest the title in the party to whom said o
ands belonged. The chancery clerk shall il
pay over the amount received, less the per Il
,entum herein allowed for compensation, to o
he party entitled thereto, and on failure so to b
10 shall be liable to an action on his official
pond, at the suit of the party aggrieved tt
hereby. All OF such conveyances not can h
,eled as herein provided, within twelve p
months from the date of sale, shall be deliv- d
red to the parties entitled to the same The ii
clerk shall record in the special p
ecord book kept for deeds, the list of lands Il
purchased by the State, and shall transmit a
certified copy of said list to the Auditor of 81
Public Accounts. All such lands purchased D
" the State SHALL one year after the day of u
ale, be subject to entry in the manner follow p
ng: The party desiring to enter such lands v
hall procure from the chancery clerk GER
flied copy of the amount of taxes and costs f.
or which the land was sold, and all taxes that ST
ave accrued thereon since the sale, with all a
osts incurred, with twenty-five per cent m
dded thereto Such certificate shall be pre- al
ented by said party to the sheriff of the fc
ounty within five days of the time of procur- 81
ne the same from the chancery clerk, and he SC
hall pay to said sheriff the amount so GER Il
flied therein The sheriff, upon the payment of 81
uch amount shall execute duplicate receipts. n,
ne of which he shall deliver to the pur n,
haser, the other he shall present to the county r
and pay over to him the county re
axes collected thereon, and procure the treas "
rer's receipt Endorsed on such certificate s,
nd said sheriff and tax collector shall trans "a
nit to the Auditor of Public Accounts the &C