The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-20

SIC II. b. II turther enacted, That such
s,ifs shall be tried at the return term, and
sbsU have preference over all other civil cases.
"a Indictment shall be given for the amount
dra nv the collector with thirty per cent per
@nnum damages, as aforesaid, after deducting
u leoal allowances 10 which he may be
Srr y. Be 1t further enactea, That like
rroraediues shall be instituted by the district
attorney for non-payment of county taxes on
notification by the county treasurer, whose
Trt, If shall be to give him such notification
The hoard Of supervisors may employ other
counsel in which case the district attorney
sbau receive from the county no fees or com
missions unless by special contract with the
hoard Of supervisors before the services are
rendered
SEC -. BE- II further enacted, That the
coroner of each county shall pay into the
treasury of the State OF county all money
collected by him upon judgments recovered
under the provisions Of this Act under the
same penalties that are imposed upon default
inc tax collectors
Src a. Be At further enacted, That any
t,, collector who shall wilfully fail or refuse
within two days after the time appointed by
law. for any monthly payment or final settle
mont. to make the same, or wlfully fail or
refuse to discharge any other duty required of
him. shall be removed from office and fined
NOT exceeding one thousand dollars, by any
court Of competent jurisdiction.
SEC 10 b 1t FURTHER enacted That if the
hoard Of supervisors shall fail to meet at the
time appointed, they shall be convened by
the president thereof, as speedily as possible,
tor the discharge of the duties prescribed by
this Act aud if any member of the board
shall fail to discharge the duties required Of
him bv this Act or to attend the meetings of
The board for that purpose without sufficient
excuse he shall be fined by said board in the
sum of one hundred dollars, which Scire
t,.;4y shall issue returnable to the next term
of the circuit court of the county, to be then
proceeded upon according to law.
SEC Is. Be It further enacted, That every
aurtioneer or transient vendor of goods, wares
and merchandise. and every transient trader
or other person keeping and Offering for sale
as merchandise any horses or mules, IN any
comfy OF this State, shall deliver to the tax
assessor or collector Of the county, on demand,
a statement under oath, to be administered by
said assessor or collector, of the amount OF his
sales and it shall be the duty of every asses
sor and collector to demand such statement
and the taxes thereon shall be assed and col
leced as in other cases.
SIC. H. Be- Il turther enacted, That the
assessor or collector of taxes, or any justice
OF the peace of any county, shall call upon
and demand oil any auctioneer or transient
eqdor Or rader as snos az aPY m6 6meR s@
=
Gent to pay the taxes on the sale OF the whole
stock such vendor or trader may have, and
such deposit. if taken by the assessor or a
Justice Of the peace, shall be handed over to
the collector, who shall collect the taxes
when due which shall be half Of one per
cent. on the amount OF such sale for State
taxes. a statement of which shall be given on
oath, ard refund the surplus of deposit, II
any. ana if the officer taking such deposit
shall fail or refuse TO deliver the same to the
collector within a reasonable time he shall be
deemed guilty of embezzlement, and liable to
ali The pains and penalties for said offence
Sic. =. Be- It fl1the5 enacted, That If any
auctloneer, or transient vendor or trader, after
demand made as aforesaid for such deposit,
shall sell any of such merchandise or chattels
without first having made such deposit, he
shall. for every oilense, forfeit and pay the
OF one hundred dollars, to be recovered
by action commenced by attachment or other
wise Tor the use of the county.
SEC. ~ BE It FURTHER enacted. That II any
assessor snail have reason to suspect that any
merchant. hawker or peddler, trader or other
vendor Of merchandise, has removed or de-
parted or about 20 remove and depart from
the county or State without rendering an &C
count o. his sales and paying the taxes there
ON, he shall Immediately assess such person.
and If not paid he shall seize and dlstraln the
property Of such person to an amount su1hcienV
TO pay the tax and all costs, and shall denver
the same to the collector, who shall make sale
thereof as in other cases of distress for taxes
and il any collector shall have reason to sus
pect that any such person has removed OF
departed, or is about to remove or depart as
aforesaid. after having been assessed, he shall
Immediately collect the tag assessed by as
tFess and sale as in other cases.
SEC so. b ii fuftBer enacted, That II any
transient merchant auetioner, hawker, pedler
or trader, or other transient vendor OF mer-
chandiSe, shall refuse to deliver to the asses
scr or collector, when required, true std'e-
meht on oath of the amount OF ms saies' VI
cannot be found by the assessor at tue tlnle VI
making the assessment, such collector O
assessor shall assess such person at ms dlscre-
uon, according to the amount OF his saies ;
and from such assessment there shall De no
appeal, and il the person making the assess.
ment shall be dissatisfied with the statement !,
gwen of the amount of such sales, ne sHsll
assess the person giving such statement III
what he considers the true amount OF such
sales, which shall be liable to correction oy
me board of supervisors on exceptiohs =
SHOWN TO be incorrect. -,
SEC. 81. BE 1t further enacted. that II snai a.
be the duty of the sheriff to file with the c1erk
of the ehancery court a copy of each notice
served on each and every taxpayer, delih
quent tor taxes on lands such notice shall ue
nied with and attached to the conNeyanoI,
made by the tax collector to the lnulsIuu@ Il
purchaser, or to the State, and the snefln sLaA
certify on oath that he has served such hoI1ce
ei'her personally or by copy, on the owner, =
oh the premises. in the same manner any
lofm as service is now made on Original pro-
0ess OF the circuit and chancery courts.
SEC 81. Be 1t further enacted, InaI sscOao :.
1893 OF the Code of 1871. be, and the same = !.
u0r0bV IL I'D