The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-13
Who received and receipted for the sameE
Where did you reside last year!


Where do on reside this year!
The foregoing list shall have appended
thereto, the oath required to be taken by the
taxpayer, and said blank and oath shall be fill.
ed up in ink, and signed by the taxpayer, and
the assessor shall, in each and every case, read
the oath to the taxpayer, before be gives In
his property, and administer the oath to the
taxpayer by reading the same to him again
before said oath els signed by him, and the
costs of said blanks and oaths shall be paid
out of the county treasury.
SEC. Is. BE 1t further enacted, That any
taxpayer may make returns of his taxable
property to the tax assessor, or his deputy, at
any time or wherever he may be found, be-
fore the first day of June. That it the owner
of any taxable property is nonresident of
the county State, is, by reason of any in
trinity or disability, unable to attend the APP
pointments of the assessor, or is a female, such
person may send, by another person, the list
sworn to required in the last section, before
any officer authorized to administer oaths, or
the list of such person may be rendered and
sworn to by an authorized agent as such.
| SIC. IA. BE 1t further enacted, That any
landlord or employer, whose tenants or en-
| ployees or any portion of them, are liable only
for poll tax, may render to the assessor
list of such tenants or employees, in the follow
ing form, viz: "List of tenants liable only to
poll tax, who are tenants of or employed by
-, in - election district, of supervisors
district No. =, of - county. (Here have
| blank spaces tor names) To which shall be
attached the following oath, viz: Il, - do
solemnly swear that | am personally acquant-
ed with the persons whose names appear on
| the above lists, and with the circumstances of
each, that they are employed by me, or living
on my land, and are liable only for poll tax
| SO help me God. --." The assessor shall
also have written or printed in blank book the
following oath for the use of persons liably
| Ill H. l.,
swear that you are resident of--election
district, in supervisors district No., Of
county, and that you have no property liable
| to taxation, but that you are liable only for
poll tax Each person taking such oath
shall sign the same, and when the assessment
is completed, such books shall be filed in the
office of the clerk of the board Of supervisors
SEC. Is. Be 1t further enacted, That hav-
ing failed to procure, upon proper demand
made, or having failed to find any person on
| his place of residence, upon whom to make a
demand from any delinquent his list on
taxable property before the first day Of June
| the assessor shall ascertain, from inquiry or
otherwise, the property and other items Of
taxation upon which such person is liable to
be taxed, to the best of his information and
4 jud gment, and such assessment shall be
entered in a book kept for that purpose.
That whenever the assessor shall discover any
persons property that have escaped taxa
ton in previous assessments, he shall assess
the taxes thereon for such year or years as
such persons or property have escaped taxa
ton !; and where he has reason to believe that
! any person who has been assessed is about to
leave the county, he shall at once notify the
tax collector, and on failure so to do, he shall
be liable therefor, and on the failure of the
tax collector to act when notified as aforesaid,
such collector shall be liable for the full
amount of the tax.
Re at fyptE13 oo1oJoI Thot bo
assessor shall furnish to the district attorney
\ the names of all persons wilfully neglecting
or refusing to give in to the assessor their list
of property; and the said district attorney
shall present the matter to the grand jury,
and such person so neglecting or refusing to
deliver such list to the assessor, shall, on con
viction, be fined not less than fifty dollars nor
more than five hundred, and imprisoned in
| the county Jail not exceeding six months, or
either. The assessor shall also assess the
value of property of non resident tax payers
and it shall be the duty of each person fixing
l the value of his property, under this law, to
estimate the same at its cash value in United
States currency at the time of such valuation,
and not at what it might bring at a forced
sale, but what he would be willing and expect
to accept, if he were disposed to sell it; and
it shall be the duty of the assessor to report
to the board of supervisors, at the first meet
ing of said board after the completion of his
roll or as soon thereafter as possible, list of
i all valuations made by persons delivering or
| giving such lists to such assessors, which are
in his opinion below the actual cash value of
the property, or any part thereof so given in
and it shall be the duty of the board of super
visors to examine the assessment rolls as
returned by the assessor, and the list before
indicated, to take testimony of the assessor or
i other persons in relation thereto. and upon
: the discovery of an differentiation of the
. property. said board shall be required to
i increase the valuation of said property, to
such standard as they may deem just and
proper. That if any board of supervisors
! shall fail TO examine the roll and list, as
i before provided, and take testimony in refer
ence thereto, they shall be deemed guilty of
a misdemeanor and, on conviction, shall be
Il fined and imprisoned in the county Jail, or
either at the discretion of the court; fine not
to exceed five hundred dollars, and such
| imprisonment not to be for longer time than
six months That if any person or agent shall
wilfully undervalue any property in the list
/ furnished to the assessor, or shall wilfuly
omit any property from such list to escape
the taxation to which the property so under
j valued or omitted is Justly liable, and the
gross differentiation of any property shall be
deemed Drin1a facie evidence of willful
differentiation to escape taxation, such person
shall be deemed guilty of a misdeneanor,
and on conviction, shall be fined in any sum
not less than fifty dollars, and the district
attorney shall be entitled, in all such cases, on
conviction to a tax fee of twenty five dollars
That the Judge of the circuit court is required
to give this section of the Act in his charge
to the grand jury, and explain its provisions
and penalties, and the tax assessor shall be
required to appear before the grand jury at
| each of the court.