The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-13
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which he was possessed on the first day OF
February preceding. in his own right, or IN
the right of his wife, as executor, admins
traitor guardian, trustee or otherwise, which
list shall be verified by oath, which the asses
sor is authorized and required to administer,
as follows: You do solemnly swear Tor
affirm that the list of property, with its
value as now rendered, is just and true and
complete account of all the property you are
required to render as subject to taxation IN
your own right or that of any other person
for whom you ought to give IN taxable prop
ertv: That YOU have estimated the value OF sucn
property at its cash value at the time of such
valuation and not at what it might sell for at
forced sale, but what you would be willing
and expect to accept for it If you were dis
posed to sell it, and that you have not tempo
rarilv or fraudulently converted any of your
nroDertv into United States bonds, or other
non taxable securities, tor the purpose OF
evading taxation. So help you God" The
assessment of personal property and of polls
Of each election district and each incorporated
city or town, shall be entered separately upon
the assessment rolls.
SEC. 5. Be 1t further enacted, That
every person shall be assessed in the county
in which he resides at the time OF the assess
ment: real property shall be assessed in the
county where situated and all personal prop
erty owned by any person, In any county,
other than that Of his residence, shall be
assessed in the county in which the same may
be situated on the first day Of February, OF
the current year, and the list thereof may be
rendered by an agent; money on deposit, or
loaned at interest in or out of this State, shall
be taxed in the county where the owner
resides. If any person, corporation or assocla
ton of persons, shall have converted moneys,
credits or other personal property in the year
preceding the first day of February, into
-Taff hn fnH u q
or of this State. not taxed, and shall hold or
control such bonds or other securities when
he. she or they are required to furnish list OF
the property, he, she they shall list the
monthly average value of said moneys credits
or other property thus converted, while such
moneys. credits or other property was held or
controlled by him, her or them.
SEC g. Be 1t further enacted, That all in
corporated banks, or other companies liable to
taxation on their capital stock, shall be as
sessed for said stock in the county in which
the principal office or place of transacting
business is situated and if there shall be no
such principal office or place of business, then
in the county or counties IN which the Dusl-
ness of such company shall be carried on.
SEC T. Be Il further enaeted, That in any
county where the commissions for assessing do
not exceed two hundred dollars, the board of
supervisors may authorize the assessor to give
notice. and meet the taxpayers as provided In
the laws in force in 1877, except that such
meetings shall be in each election district in,
stead of supervisors district.
SEC 3. Be 1t tit7ther enacted, That the Aud
itor of Public Accounts shall, before the first
day of May in each year, furnish each clerk OF
the board of supervisors with three copies OF
suitable assessment rolls, properly ruled and
headed, for the assessment Of personal prop
ertv and polls in which to enter the following
items, viz The name OF the individual, cor
poratiOn, company, society, partnership or
firm. to whom any property shall be- taxable,
number of cattle in excess of the exemption,
number Of horses, number of mules, number OF
swine over ten head, number OF carriages or
other wheeled vehicles, pianos, pistols, dlrks,
bowie knives or sword canes, watches, jewel
ry and gold and silver plate, with a separate
column for the value of each,) amount OF cap
ital employed in manufacturing and merchan-
disc, amount of money loaned, solvent credits
or credits of value, amount of money boarded
or kept on deposit subject to order, amount OF
money employed in buying or trading in paper
or exchange, amount invested in bonds except
United States bonds, amount of money, amount
of household furniture over two hundred and
fifty dollars in value, amount of stocks and
shares in any corporation or company not
required by law to be otherwise listed and
taxed, amount of all other personal property
not otherwise enumerated, and the number OF
polls, with a column to contain the aggregate
of State tax The cost of said books shall be
paid out of the State treasury on the warrant
of the Auditor.
SEC O. Be 1t further enacted, That one OF
said assessment rolls shall be Immediately de
livered to the assessor, and the others shall be
kept by the clerk of the board of supervisors
to be used in making the copies hereinafter
provided for.
10 Re aft f3L1'fIPp PU0cfPI. That fhp
Auditor shall, on or before the first day OF
Nav in every year in which lands are to be
assessed, furnish each clerk Of the board OF
supervisors with three copies of suitable land
assessment rolls, properly ruled and headed,
for the assessment of lands, so as to enter the
following, viz: Name of owner, division OF
section, section, township. range, number of
acres, value of land including Improvements
thereon, and amount State tax on value OF
land and improvements.
SEC II. Be 1t further enacted, That between
the first day of February and the first Monday
of June in each and every year, the tax asses
sors shall assess all the polls and all the per
sonal property subject to taxation in their
respective counties; they shall each set down
in the assessment rolls in separte columns, the
names in full of all the taxable inhabitants of
the county in alphabetical order, and each
item of personal property liable to taxation,
and the amount of each individuals tax shall
be carried out and set down in the right hand
column opposite his name.
SEC r. Be 1t further enacted, That the
tax assessor shall have prepared lists as fol-
lows, viz:
Tax list of = Election District, in Super
visors District No. =, - County.
cattle lover two cows and calyes,) value
of same........ ..... -. ........$....
offs