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


SEC. so. BE IL further enacted, That all
lands heretofore sold to the State for taxes NAV
be redeemed or purchased in the manner here
inbefore provided, on the payment OF taxes
costs and interest at the rate herein required.
The remedy OF unlawful detainer is hereby
extended to all lands now held by the State for
taxes, such remedy to extend not only to the
State but to any purchaser. or his heirs or
assigns.
SEC. 81 BE II further enacted, That in all
cases of conveyance Of tax lands by the Audi
tor, whether by purchase or entry, be shall
enter the back of such conveyance the
| amount of State tax with interest thereon re
ceived for such conveyance, the amount OF
county tax and the amount of fees for eXecut-
ing the same and the fee for the acknowledg
ment, and shall acknowledge the same before
the State Treasurer or his chief clerk, who is
hereby created and constituted an er-0fci0
notary public for the purpose of taking such
acknowledgements in the absence of the
Treasurer, but for no other purpose. Such er
0ffciO duties shall attach to whoever is chief
clerk for the time being. and such clerk shall
the oath of office prescribed by the Constitu-
ton before discharging the duties herein re-
quired. At the time of taking the acknowl- !
edgment of such deed or other conveyance,
the Treasurer shall record, in a we'll bound
book to be kept for that purpose, the date of
the deed, the county in which the land is sit !
purchasing on entering the same, the amount
received or paid by the purchaser to the State, |
the amount paid the county, and the amount !
of fees for executing and acknowledging such |
and for taking such acknowledge
ment which last named fee shall be twenty
five cents, and shall be collected by him. The
Auditor and Treasurer shall put the provisions
of this section in operation the first of
April, 1873, after which time it shall not be
lawful for the Auditor to acknowledge deed
before any other person. The Treasurer in bis
annual report, shall name the aggregate of
the different funds to be accounted for under
the provisions of this section.
SEC. 81. BE 1t FURTHER enacted, That the
Auditor in his annual report shall publish a
abulated statement embracing list of all
he counties in the State, the number of tax
leeds conveyances executed to lands in
each, the amount Of State funds and the
amount of county funds arising in each county
IN such accounts, and the total amount receiv
I'd by the State from all the counties The
eport of settlements with tax collectors, shall
De made and printed in like tabular form in
tead Of detailed reports by counties as here i
Ofore, that is he shall give in one column the ,
list of counties in another the total tax charged
N the assessment rolls against each, in another c
additional assessments, etc, and a column for ;
otaI charges against each collector, and shall
n like manner give in separate columns oppo-
he collector is entitled.
SEC. So Be 1t further enacted, That the Au- o
itor shall transmit to the chancery clerk of y
ach county, list of lands purchased by the c
tate for taxes which have been redeemed or a
ntered in his office Immediately after such h
exemption purchase, and such chancery 9
Jerk shall notify the assessor or collector and +
II lands so redeemed and lands entered in the /
Jerks office, shall forthwith be assessed by the
SCISSOR or collector, to the person entering or
edeeming the same, and if assessed by the 9
ollector, he shall return a list of the same in
ne same manner of other lands becoming
axable after the assessment made. That on q
ne receipt of such list, the chancery clerk t
nall enter such lands on the assessment roll Q
the name of the purchaser party redeem
lg.
SEC. 81. BE 1t further enacted, That if the
urchaser of lands at tax sales shall not imme-
lately pay the amount of his bid, the collector
lall offer the land again, and if person will l
len bid the amount of the taxes, it shall be 5
ruck off to the State, in other cases, but v
he first purchaser shall be liable for the 8
mount of his bid, to be collected by suit in
he name of the State, before any court having K
risdiction of the amount and on the same
eng collected, the tax list to the State shall
e cancelled to that land, and it shall be
'nveyed to the party from whom such amount
recovered.
nd shall be sold for more than the amount Il
taxes due and all costs, the excess shall be S
paid into the county treasury for n
e use of the county, and shall only be paid \
yer to the owner on the allowance of the St
oard of supervisors. F
SEC. Sc. Be 1t furthcT enacted, That if any k
x collector shall sell any lands after he shall n
I'VE received the taxes, he shall forfeit to the
lrchaser three times the amount bid and five
,llars for each legal subdivision to the owner y
at all tax receipts shall specify each tract or
lrcel of land assessed to the tax payer, with
e section, township, and range, and the :
Mount Of taxes that no payment of taxes =
all be valid, nor shall the property. real or a
.rsonal, be discharged from the lien thereof n
lless a receipt of the printed form herein a
divided to be furnished by the board of super 5
sors, be given there for and signed. il
SEC. 81. BE 1t tiurther enacted, That if the 81
x assessed against any tax payer, the capital 0
ock of any bank or other corporation, or on u
" money loaned at interest in securities for
oney advanced, shall not be paid when due y
ID sufficient real or personal estate cannot be :
und of which to levy the same, the collector p
all ascertain who are indebted to such per- +.
n. bank or corporation. and shall make list "
ereof, and advertise the said Indebtedness for p
lie at the court house door, giving ten days d
tiee in the manner prescribed for the sale of o.
rsonal property distrained, and shall give s.
e person so indebted, and the taxpayer, if a
sident of the county, five days notice, in p"
-iting, before any sale, of the proceedings to q
bject such Indebtedness to the payment of q
xes. If the parties are nOn-residents of the n
unity, he shall mail such notice to the post
ice address of the parties and shall sell such
debtedness, of whatever kind, or much as ID
ay be necessary to pay the taxes and costs, 81
the highest bidder for cash, and make the d
rchaser an assignment thereof; and it shall OF