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

i lands have been enormously. improperly,
unequally or excessively assessed, and that
the petitioner desires and intends to repur-
chase the same from the State, upon correc-
/ ton of the assessment thereof, to examine
into the matter of such petition, and If there
/ be meritorious case presented thereby, to
correct and equalize the assessment of such
/ lands; that the petitioner shall thereupon be
i entitled to re-purchase said lands from the
/ State upon the payment TO the sheriff OF all
i taxes that may be due and unpaid on SAID
/ lands, and the costs and damages assessed
/ against the same according to law, except that
no payment shall be required OF any taxes,
costs or damages that may be due on SAID
land for any year prior to the year 1874, and
/ such taxes, damages and costs so demandable
and payable. shall be calculated upon the
! basis of such corrected assessment that the
said re purchase shall, in all other respects,
/ be made according to the terms, conditions
and requirements contained and expressed in
section 49 of this Act; that for thirty days
| from the date of the order making such cor
| rected assessment the said petitioner shall
have the right, in preference to all other per
sons. to re purchase said lands from the State,
and that after the expiration of said thirty
days the same shall be open to entry or pur-
chase by any other person upon the terms
and conditions herein provided; that 1T shall
be the duty of the chancery clerks OF the
several counties to transmit at once to the
orders of their boards making corrections OF
| assessments under this section, and said Audi
tor shall enter such corrections on the respec-
tive rolls filed in his office and make settle
ments with tax collectors according to said
corrected rolls. That it shall be the duty of
the several sherifs to report all re-purchases
which have been consummated under this Act
to the county assessors, who shall thereupon
restore said land to the assessment rolls,
properly described, and assessed at the valua-
ton which may have been fixed, as aforesaid,
by the board of supervisors.
SEC. 80. Be IL further enacted, That if
the delinquent owner. his heirs vendee,
the purchaser under decree or execution or
at trustees sale of any lands heretofore sold
to the State for taxes, and still held by the
State, shall, on before the first day of
November next, present to the sheriff OF the
proper county the certificate required by sec
ton 40. of this Act. and tender to such sheriff
the amount of the State taxes, costs and dam
ages mentioned in such certificate, it shall be
the duty of the sheriff to receive the amount
so rendered and to receipt and account for the
same according to the provisions of said sec
ton 40, Of this Act; that the Auditor of
Public Accounts shall thereupon execute
conveyance to the purchaser for the lands
therein described, duly executed and acknowl-
edged as provided in section 40 and in section
81 of this Act, and shall transmit and deliver
the same to the sheriff of the county, who shall
deliver the same to the chancery clerk, to be
by him filed and held escrow to be de!lV-
cred to the purchaser upon the payment by
him Of the county taxes due on such lands;
! Pr0Ui2ed, Such payment be made on or
before the 18th dav of Deremhnr nost, the
e>id dnnd q he delivered to the purchaser by
said clerk upon the production OF the receipt
of the county treasurer for the county taxes
aforesaid; that if the said purchaser shall OF
have paid the county taxes aforesaid, on or
before the 18th day of December next, it shall
be the duty of the said clerk to return and
transmit the said deed to the Auditor of
| Public Accounts, who, upon the receipt thereof
shall Immediately cancel the same The
lands mentioned IN said deed SHALL after the
said 9Th day of December, be subject to
entry and purchase by any other person
we'll as by those herein before enumerated,
upon the payment of the county taxes afore
said, and the State and county taxes which
may have accrued thereon after the making
of said deed; that the unpaid county taxes
such lands, shall be and continue a lien
thereon until such lands shall be entered or
purchased under this Act, notwithstanding the
payment of the State taxes aforesaid, and the
State or its vendee shall have the remedy of
unlawful detainer as provided in section 43
of this Act, anything in this section contained
to the contrary notwithstanding.
SEC 81 Be 1t further enacted, That it shall
be the duty of each board of supervisors to
obtain well bound book in which the clerk
of said board shall keep the accounts of any
county or district officers who shall collect or
be in possession of any county or other public
funds He shall charge the tax collector, at
the time of turning over to him the assess
ment rolls, or on the first day of October of
each year, with the whole amount Of county
and school taxes, including poll tax assessed
for the current year, and shall from time to
time give said collector credit for payments
made to the county treasurer in the manner
hereinafter provided, and shall also credit him
with lawful commissions, and such insolven-
cies as may be allowed by the board of super
visors together with the taxes on lands held
by the State unless such taxes have been
paid, and upon lands sold to the State.
SEC 80. Be 1t further enacted, That it shall
be the duty of the several boards of super
visors, at their first meeting after the passage
require from the treasurer report of the
several funds in his hands, showing the exact
amount of each, and in what such fund consists,
and the clerk of said board shall open and
commence an account against the county
treasurer on account of the several funds
belonging to Or collected for the use of the
county, charging him with the amount in sep
arate accounts, of the several funds on hand at
| the time of commencing the accounts as
herein required, and also charging said treas
urer with all sums paid him afterwards, as
hereinafter provided. The several county
treasurers are hereby prohibited from receiv-
/ ing any public funds whatever except upon
the receipt warrant or certificate of the clerk
of the board of supervisors, showing that the
amount has been reported and charged by said
/ clerk to the officer or person reporting the
same on the book or books provided for that
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