The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1878-03-01
Laws OF rasE
STATE OF MISSISSIPPI
[puBLIsHED BY AuTHoRITY.1

#& i H.
A. BILE~to identified, an Act for the settle
ment of all claims of The State of Mississippi
for taxes in arrears by the Mobile and 0hiei
Railroad Company, upon lands and other
property, and to provide for the collection of
takes inSthe future, and thus terminate hti-
cation.
: WHEREAS Controversy has ariAen I'M respect
to the taxation Of lands donated to the said
corpprat ION sand hei under sans Act of the Leg
islature of the State, approved January 28, 1861
aud also in respect to the tax upon the rail-
road and it's appurtenances, as to which suits
have been pending in the Courts to adjust the
same.
lature Of the S ate Of Mississippi That
the Sheriffs of the several counties of
this State, lin which any of the lands
embraced in the said grant to the corporation
may be, and which may have been, assessed for
taxes during. the years 1874 1875, 1876 and
1877 for Slate, county and school, or any other
purposes under the authority of this State,
snail within thirty days after the passage of
this Act and upon and after the dissolution of
all injunotions restraining the collection of
the taxes on said lands-in case the said in
functions sha II be dissolved-proceed in their
respective counties to make collection of all
of such ia xes in accordance with the existing
laws for the collection of taxes which remain
due aud unpaid and in the event of inability
to collect said taxes. the, Sheriffs aforesaid,
will advertise and sell such lands in the man
|
sales TO be made at such times as the Sher, ifs
OF said several counties may designate and
the deeds TO the purchasers, made at such
sales, shall have'the same operation and eff CT
as the laws give to deeds in other cases. of
sales for taxes; and in all matters touching ths
advert isements and sale, of said lands, the
Sherffs of the said counties shall be governed
by the general laws of this State in respect 10
the advertisement and sale of lands for non
payment of taxes except where otherwise
herein provided Provided, however, That, as
a compromise, the said Mobile and Ohio Rail-
road Company, or any Trustee or Trustees, or
purchasers under any decree of any Court for
the sale of the estate and rights of said COM
pany or their assigns, shall have the right
to pay to the Auditor of this State, at
any time within the thirty days aforesaid, the
| sum of twenty live thousand dollars, and shall
moreover consent, in the writ of the accept
| ance of said compromise, that said land shall
be reassessed in the year 1878 according to the
| provisions of section of this Act, and that
| in hefuture said lands shall be subject to
| taxation as other lands in this State there
/ for and in that case the Auditor be, and he is
hereby, authorized to acquit and discharge tho
| said Company ard its assigns from any
claim and demand for any and every part of
the taxes for the years aforesaid, and there
| shall be no further actien upon this section of
| this Act by the Sheriff aforesaid.
SEC. 2 Be it further enacted, That the said
| corporation, its successors and assigns, or
any Trustee or Receiver in possession, or
!
/ day of January 1879, file with lthezAuditor of
this State a detailed statement showing the
cost, of that portion of said road lying
| in this State, to the date of its completion IN
| 1861, and shall on, or before the lst day OF
| January, 1879, and of every succeeding year,
| file with the Auditor of the State a detailed
| statement Of the expenses and earnings of
that portion ofsaid railroad lying within this
| State for the preceding fiscal year of said
company, and thenet revenue arising there
| from The said statements shall be sworn to
| and subscribed by the President or Treasurer
of the company, or the Trustee or their or his
assigns. But the State shallfnot be estopped
| to DENY the truth of such statement, and in
the event of the acceptance of the COMPROMISE
| provided by section 1 of this Act, and of a
failure to file such statements as aforesaid,
the said company shall forfeit to the State, as
| a penalty FIVE thousa nd dollars and in the
future taxation shall be assessed according to
the third section of an. Act, entitled Act to
incorporate the Mobile and Ohio Railroad
Company approved 18th February, 1848; Pro-
vided, however, That the said corporation
shall be entitled to the benefit of any general
Act for the taxation of railroads in this State,
if it shall choose to avail itself Thereof, which
election shall be communicated to the Auditor
prior to the first day of January of the year
in which it is made, and a settlement of the
taxes Of such year shall be made at the same
| time.
Sec g. Be it further enacted, That upon
the acceptance of this Act by the corporation
to dismiss all of its suits against the State
and its officers and any appeals thereof ON
account Of taxes. and shall pay all the Court
costs in such cases. N # $3.50
Sec. A. Be it further enacted, That upon the
payment of the sum of money and the accept
ance of the compromise herein fore provided,
the Auditor shall notify the Assessors of the
several Counties in which the said lands of
said corporation lie, to proceed Immediately,
according TO law. to make an assessment of
said lands during the year 1878, and for the
levy of taxes thereon for said year; and
the said Assessors shall proceed Immediately
to assess said lands in pursuance of the gen
4 raj laws for the assessment of lands in this
Il State Such assessment shall in all respects
!. be governed by the laws of the State in refer
enee to the assessment of lands.Fa Upon the
return of the rolls of such assessment to the
Auditor, it ., shall be e his his duty to dis
money SO paid to him among the seyera
counties where said lands lie. He shall
be governed in such distribution by such as
sessment of 1878, and shall divide said two
+ thirds of said sum among the said several
counties pro ratio, according to such assess
ment. The remaining one-third of said sum
shall be paid into 4 he State Treasury. -
II Sec. 5. Be il further enacted, That this Act
i take effect and be in force from and after its
4 passage. fsasra1 =. ~, II S ttss.sre ft'ts
APPROVED, February q, 1873. trieas
i AN ACT to prohibit the sale of vinous and
/ spirituous liquors within two miles of Beth
1 Eden College, in Winston county.
/ SECTION l. Be it enac ed by the Legislature
of the State of Mississippi, That Il shall be
i un awful for any person or persons 10 sell
barter or in any manner dispose of for profit
or gain; any vinous, spirituous or 1intoxica-
ting liquors by whatever name called, at OF
/ within two miles of Beth Eden College, in
/ Winston county, and any person or persons
/ who shall violate the provisions of this Act,
i upon conviction thereof, shall be adjudged
guilty of a misdemeanor. and shall suffer all
/ the pains and penalties prescribed by the
4 general laws of this State for retailing yinous
/ and spirituous liquors without license. fzo p
SEC. q Be il further enacted, That this Act
4 take effect and be in force from and after its
/ passage. s-ta14 - 49, .-~i'.s 81 sssss7''
ApPRovED, February 26, 1873.
AN ACT to Revise and Codify the Laws of the
's'aa il State of Mississippi. 1910
i WHER As There Ia an urgent nacassitu for