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

delinquent, except that he shall be liable foi
| all costs incurred in litigation arising out OF
| such cases; and it shall be the duty of the
sheriff to proceed to collect from the person
so notified, the full amount of taxes for which
under this Act, he may be liable, by distress
or otherwise; and the receipt of the sheriff
snail operate as satisfaction of the debt due
10 such delinquent from the person SO gar
hsheed or notified to the amount of such
receipt.
SEC. Ga BE 1t further enacted, That il
shall be the duty OF the board of supervisors
of each county to require the sheriff Of theil
| county, at the expiration of his term Of office
10 file with said board at their meeting on the
hrst Monday in January, list Of all uncoE
| lected taxes, real and personal, due for the
| fiscal year then ending; which said list shall
contain the name of each tax payer and the
| total amount of taxes due, and which said list
when added up, shall be credited to said sheriff
and Immediately transferred to and charged
up to the successor of said retiring sheriff
whose duty it shall be to proceed with the
collection OF the same required by law.
The clerk of the board of supervisors is
hereby required to furnish the Auditor 81
Public Accounts on or before the first day OF
February following the filing of said list, a
certified copy of the same. That it shall be
the duty of such retiring sheriff to pay into the
State treasury all collections made b. nIlI
belonging to the State within five days after
the expiration of his term OF office, and on
failure to do so, he shall be liable for interest
on such unpaid collections at the rate of ten
per cent. per month in addition to the other
penalties now prescribed by law
SEC. s.. BE 1t further enocted, That any
owner or other person interested in any lands
heretofore or may hereafter be Improperly sold
to the State for non-p payment of taxes upon
which the taxes shall have been paid, and the
same remain on the sales list, and have not
been disposed of by the State, presentation
to the chancery clerk the tax receipt, or other
evidences Of the payment Of the taxes foI
which the same was sold and all accruing taxes
or upon presentation of tax receipts for a
portion of the taxes and the payment of all
taxes due and unpaid to the chancery clerk
obtain from such chancery clerk certificate
of the taxes paid shown by the tax receipts
or other evidence produced; the amount and
date of each payment and to whom paid
which certificate shall be i'll the form following
I,----, clerk of the chancery court
for -- county, certify that --
has produced tax receipts or other evidence
(stating the character and substance of the
same,) showing that he has paid taxes on
division sections, section, township, range, as
follows for IS $-to -- tax collector
-- and that the evidence of said payment
is on file in my office --date-chancer
clerk; which certificate shall be given in du-
plicate, one of which shall be given to the
party producing and filing the evidence of
such payment, and the other he shall forward
to the Auditor, and if any portion of the taxes
shall remain unpaid the same shall be certifed
by the chancery clerk, and the party interested
shall pay the same to the sheriff who shall
receipt for the same in duplicate, and shall
give to the person paying the same, one receipt
and the other shall be forwarded to the Audi
tor and all that portion of taxes due to the
county, shall be paid by the sheriff to the
county treasurer and his receipt Endorsed on
the receipt forwarded to the Auditor, evi-
dence of payment of the same. and the Audi
tor on the receipt Of such receipt shall charge
the sheriff with the amount Of taxes paid, TO
be accounted for his next monthly settle
ment, and shall issue and forward to the
chancery clerk a certificate releasing the title
of the State to the lands, which certificate
shall be in the form and to the effect following:
Il hereby release to - the title of the
State of Mississippi to the. following lands
there insert lands) proof having been made
before the chancery clerk of - county, of
the payment OF taxes thereon for the years
and subsequent accruIng taxes having
been paid. ---, Auditor of Public Ac-
counts"
Which certificate may be filed for record and
recorded as now provided by law for the record
of deeds, and with the same force and effect :;
and the chancery clerk shall be entitled to re-
ceive the sum of one dollar for each certificate
issued: the Auditor for each certificate issued,
the sum of fifty cents, and the sheriff for each
receipt the sum of fifty cents, and the sheriff
shall be entitled to his commissions for collect
ing the amount paid at rate as now allowed by
law for collecting taxes. to be paid by the
party applying for the same; that if any
chancery clerk shall issue any false certificate
of the character heretofore required, he shall
be guilty of felony, and on conviction shall be
fined not less than one hundred dollars and
imprisoned in the penitentiary one year, and
from office.
SEC 66. Be 1t FURTHER enacted, That the
amounts shown to have been improperly paid |
bv the certificate of the chancery clerk in the |
foregoing sections and by tax receipts, or the |
sheriff"s books, shall be primd .facie evidence !
of the payment of the taxes to the sheriff on
the property therein described, and in all such
cases the revenue agent of the State shall be |
to sue upon the same, either singly
Or in lots Of one more, as he may obtain
evidence of the same, and such suit shall not
impair his right to sue on each or all such
evidences of erroneous collections of taxes
hat may come to his knowledge thereafter
either in behalf of the State, county, levee
boards or any special taxes of any kind that
nay have been collected by the sheriff and
lot accounted for.
SEC. 81. Be It furtber enacted, That copy
If the final settlement between the Auditor of
orwarded by the Auditor to the chancery clerk
# the county, and that no final settlement be-
ween the county treasurer and the county