The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-13
TcoSrINUED ERoM THIRD PAGE.1

in full for all previous years.
SEC. IS. BE 1t further enacted, That when
the collector shall not find property in his
county out of which to collect the taxes due
bv any person, and such person shall have
property, real and personal, in anv other
county, or shall have removed to anv other
county the collector shall certify the assess
ment to the county in which such person shall
have property, or to which he shall have re
moved, and such collector shall collect such
taxes with ten per cent. thereon for his trouble
as in other cases, and pay the same over TO
the collector from whom he received the assess
ment. If such assessment shall not be receiv-
ed in time to advertise and sell on the regular
dav, the collector may sell at any other conve-
nient time, giving the notice required in
other cases.
SEC. 50. Be It further enacted, That if any
land shall be sold for taxes when no taxes were
due on it, or was not liable to be sold for taxes
and the amount shall nave been paid by the
officers collecting the same, into the State ard
county treasures, respectively, the sum paid
bv the purchaser for the amount of his bid,
and the cost of the sale and conveyance, with
ten per cent interest per annum shall be re-
funded to him to the holder under him by
descent or purchase, Immediately medately,
by the State and county respectively in pro
portion to the amount received by each and
in such case the claims against the State shall
be audited and allowed by the Auditor of
Public Accounts, on due proof and he shall
submit the same to the Legislature at its next
ensuing session, who shall make appropria-
ton for its payment; and the claim against
the county in such case, shall be allowed by
the board of supervisors Of the county, and
paid out of the county treasury That if
the amount paid by the purchaser shall not be
paid into the State and county treasures, the
sheriff shall be liable to the purchaser for the
amount so paid, with twenty five per cent in
terest per annum, to be recovered in any court
having jurisdiction thereof.
SEC 60. Be 1t further enacted, That the
collector shall present to the board Of super
ysors at their meeting on the first Monday of
March IN each year, report of all the lnsol-
vent and delinquent taxpayers in his county,
with the amount due from each, which report
shall be verified by the written affidavit of the
collector, that he has made in person or by
his deputy a legal demand Of taxes Of all de-
lnquent taxpayers found in his county, by
going to their places of abode or business, and
searching for something to seize and sell for
taxes that the tax payers mentioned IN said
report have failed to pay their taxes, and have
effects known to him on which distress can
be made to pay the same and that he has
made diligent inquiry after such of said delin
quents as have not been found and cannot
find them in his county, and they have no
effects known to him on which distress can be
made to pay their taxes. A separate list shall
be made out for each supervisors district, and
for each incorporated city or town, for taxes
delinquent for the year 1877, and for future
years separate lists shall be made for each
election district, and for each incorporated
city or town.
SEC. 81 Be 1t further enacted, That the |
board of supervisors shall carefully examine |
the lists there reported, and shall allow to the !
collector credit for such of the taxes so re-
ported delinquent as they may be satisfied |
lTC,+ tod no R5en or 10
fault of the collector, ard no more. A cert |
fed copy of the order making such allowance
shall be made out by the clerk of the board of
supervisors and forwarded to the Auditor on
before the first day of April following, and
shall be credited to the collector in his settle
ment with the Auditor and county treasurer.
The clerk shall within the same time post up
copy of the different lists districts, and in de-
default thereof shall be fined by said board in
the sum of fifty dollars, for the use Of the
county.
SEC. 90. BE it further enacted That after
such allowance, the chancery clerk shall make
out receipts on some cheap blank form for each
of said delinquents and sign such receipts, and
turn them over to a delinquent tax collector
to be appointed by the board of supervisors,
taking his receipt Endorsed on the list from
which such receipts were made out, and there
after no parsOn shall be allowed to collect such
delinquent tax, except upon the receipt fur
nished and signed by the chancery clerk, and
countersigned by the delinquent tax collector,
and if such collector realizes any of said delln-
quent tax without giving the proper receipt
of clerk countersigned by such collector, he
shall be deemed guilty of misdemeanor, and
be fined not less than twenty-five dollars, and
be liable his official bond for the whole
amount of taxes due on the receipts so turned
over to him. Said collector shall report to
each meeting of the board of supervisors the
amount collected by him, and exhibit the re
ceipts not collected he shall pay into the
county treasury monthly, on the certificate Of
the chancery clerk the amount of tax collected.
On the first Monday in January after such
receipts shall have been turned over to him,
he shall return all uncollected receipts to the
clerk with statement under oath that he
has been unable to collect the taxes on the
receipts there returned. The collector shall
pay the taxes due on all receipts not returned
The collector of Delinquent tax shall in all
cases enter into bond, with two or more secu- {
rites to be approved by the president and
clerk of the board OF supervisors in an amount j
equal to the tax receipts turned over to him. G
SEC. g. Be 1t further enacted, That 1t \.
shall be the duty of the sheriff Whenever it
shall come to his knowledge, or whenever he !
has lust reason to believe that any one is !.
Indebted to any one whose names appears :
upon any of the insoIvent or Delinquent rolls :
of his county. to Immediately notify IN writ
ing such person so indebted, which sid
notice shall contain the name of the dem Z
uuent TAXPAYER and the amount OF taxes loll u
which he is delinquent for each year ana also ;
the amount of costs and damages; SAID pouce
shall be in the nature of, and shall operate as
a writ of punishment: and it shall be the .