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

in the lowest number of range and township
in his county and in the northeast corner OF
each township and shall proceed numercaIly
with all the sections, townships and ranges IN
his county, stating the number of acres In each
township, first setting down all the subdlvl-
sions OF each section, as they belong to differ
ent individuals. or the whole section together
if owned by one person, and not divided on &C.
count of parcels being of different value; and
if more than one person shall claim to be the
owner of the same tract or parcel OF land, the
assessor shall so state in his assessment roll,
and shall only be entitled to the value of one
assessment and the tax collector shall only
collect the taxes on one assessment; vacant
land, or land exempt from taxation, shall be
set down in separate columns, without the
value. In case where the surveys are known
Spanish English or other grants. and where
the lands are not divided according to the
plan of the Government surveys, the land
shall be numbered and entered upon the rolls
in the same manner, as far as practicable, by
section. township and range, and If parts OF
such land shall be owned by different persons,
such parts shall be referred to by quantity
and such short memorandum as may be con
venient to show the locality. In assessing
land situate in any city town, the assessor
shall proceed according to the plat plan
thereof, commencing with the lowest number
of square and lot, other subdivision, and
proceeding numerically with all the lots in
square, and all the squares in a city or town
until completed. That no failure to designate
the precise locality Of any subdivision of land
within a section, and no failure to observe
any of the foregoing requirements, shall be
held to vitiate the assessment or the sale
thereof for the non payment of the taxes so
assessed. if the section, township and range
within which the land is situated be properly
entered upon the rolls; and it may be shown
by parol testimony on any proceedings to
Vacate such assessment, or in any controversy
respecting the conveyance of any such lands
when sold for the nOn-payment of taxes, or
any subsequent conveyance, to what particular
sub division such assessment or sale was
intended to apply; and where part of the land
in particular section, lot or square, has been
assessed by proper descriptions, and portion
by description which does not identify the
land, the assessment of that portion which is
not properly described shall be held to
embrace all the lands in the section. lot or
square not embraced in the assessments by
proper legal subdivisions. The State, county
and all special taxes shall be certified to the
Auditor of Public Accounts by the clerk of
the board of supervisors, when the assessment
roll shall have been examined and copied by
him, as hereafter required in this Act; and
the number of acres of taxable land, the value
Of the land including the improvements
thereon, the quantity of land not taxable, and
| the several columns of taxes shall ali be care
| fully added up, and the sums from each page
shall be carried forward to the last page, and
the aggregate sums accurately added up and
ascertained.
| SEC. 10. BE 1t FURTHER enacted, That lands
shall be assessed only the rolls of the
counties in which they are situated.
SEC. 20. BE 1t further enacted, That lands
which have been sold to the State for taxes,
shall be assessed at their proper value, but no
| commissions for assessment shall be allowed
! thereon, nor shall any county or other taxes be
| paid by the State therefor. County and other
| taxes shall be lien upon the land, and when
redeemed, re purchased, or purchased from the
State, all State and county taxes, with costs
and damages for which such land was sold,
| and all subsequent State and county taxes,
accruing and due or said land, shall be paid
! before release or conveyance.
| SEC. II. Be It further enacted, That all
school lands, known the sixteenth sections,
reserved for the use of schools, or lands re
served or granted in lieu of, a substitute for
said sixteenth sections, shall be liable, after
the same have been leased, to be taxed as
other lands are taxed during the continuance
of such lease, but in Of sale thereof for
taxes only the title Of the lessee, or his as
signee, shall pass by such sale
SEC. %. Belt further enacted, That to facili-
tate the assessment and collection of taxes,
| the board of supervisors Of each county may
procure and keep land book or books Of maps
of each and every township and fractional
| township in the county, which book shall be
bound, and shall be deposited in the office of
| the clerk of the board of supervisors. That
| the assessor on the assessment rolls shall be
| required to account for and assess every acre
of land laid down on the township maps; and
| it is hereby made the duty of the board of
supervisors and the Auditor Of the State to
examine carefully the land assessment rolls, as
returned by the assessor, and compare it with
| thoTY aI,6 HuI1a
| land has been omitted or entered in excess of
the number Of acres exhibited in the township
maps and no board of supervisors, the
Auditor of Public Accounts shall be author
lied to pay settle with any assessor until
| they satisfied by careful examination
that the provisions of this section have been
fully complied with; Proyided, the provisions
Of this section shall not apply to counties which
have no township maps.
SEC. %. Be 1t further en0oted, That the
Secretary of State shall, on the first Monday
of January in every year, make out and trans
nit to the assessor of each county, list of
all lands of such county entered in his Office
by scrip otherwise during the preceding
twelve months.
SEC. a. BE 1t further enacted, That every
person, resident or non PRESIDENT, whether cor
porate otherwise, and the agent of such
nonresident, having money loaned at interest
in this State, or employed in the purchase or
discount OF bonds notes, checks, bills, or other
securities for money shall be taxable for the
same in the county where such person may
reside or have place of business, or be tenn
porarily located at the time of the assessment :;
give in such money on oath, or if the assessor
shall have cause to believe that such Darsou