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

e,nnd out of which to make said taxes
n any sheriff shall sell any land delin
- FIR taxes when there shall be sufficient
o,aI property OF the owner, or person
!. C,r The taxes in his county out of which
lie the taxes. he shall be liable for three
The amount OF the taxes due on such land
y. recovered in an action to be brought in
,,,,a Of the State, one half Of such recov-
81 he paid to the State and county and the
half to be paid to the party bringing
/ cotton but the failure Of such sheriff to
Ind sell personal property as provided,
n not in any manner affect the validity of
sale OF lands delinquent for taxes.
e. a. Be It til,ezer enacted, That all
made current by the laws Of the United
49,. limited States Treasury notes and ma
} currency, all warrants drawn by the
lifor on the State Treasurer during the fs
year for which the taxes are collected
I'M he received by tax collectors in payment
,.va- due the State, except taxes assessed
nov the priucip pal and interest on the bonded
which shall be collected in coin or cur
Nv and in addition to such current coins
currency. all county warrants drawn upon
J county treasury shall be received in pay
ont of county taxes levied to supply the fund
sinst which such warrants are drawn
So. %. b. 1t further enacted, That the
in
LII liable TO taxation. left unassessed by the
.essor. and on all lands that may become
iii he to taxation before the next assessment
he shall also assess such other persons and
#ronertv as he may find unassessed by the as
". and he shall report to the board of super
sors on the first Monday or March, true
kbe8uIe of all such additional assessments, a |
tge copy of which shall be made out by the |
M ERIK and transmitted to the Auditor within |
I...f i.I4.
4 the said collector
SEE 80. b. II FURTHER enacted, That persons |
Having taxable property in counties where I
n av DO not reside, may pay the taxes thereon /
ia the Auditor until the last day of October i'm
IL .b wear. and the Auditor shall transmit to
H. several collectors list Of such payments
Il X the first day Of December following The
Auiifor shall pay over to the collectors at the
me they make their settlements, the amount
Il county tax collected by him; and on failure
n DO 50 shall be liable to the same penalties
IN deauting tax collectors. The Auditor NAV
khsrge the persons paying taxes to him with
A We per cent. thereon for his compensation
SIC. 81. BE It further en0cted, That the
\ a-i of supervisors of each county shall
procure q sufficient number of tax receipts
printed in duplicate in blank form, which
9I be stitched and bound in one or more I
looks. The duplicate receipt shall be a cor
re.f copy Of the originals showing date OF
-ecent name Of person to whom it is given 2
With divisions for State taxes and different ,
ouutv funds, and such other facts as NAV
eemed necessary. One-half of the cost of !
uch receipts shall be paid out of the county t
regsUrv, and one-half by the tax collector. f
he duplicate receipt shall be the property OF r
De county, and shall be filled by the collector a
, correspond with the originals, and shall be :
admitted to the board of supervisors when +
Yer required, and upon final settlement of t
90 faxes for each year, the duplicate receipts f
NALL be fled in the office Of the chancery 5
erik as part Of the permanent records of the a
ice Upon failure to keep such duplicate Y
cejp0s or to file the same as herein required, a
< collector shall be deemed guilty of a mis- t
ma2nor in office, and fined not less than one f
ndred dollars, or imprisoned not exceeding 1t
months. or both, and may be removed d
m Office; Prorided That if any collector S
oIt fail to file such duplicate receipts when Ii
luirej by law, and demand is made there
by the board Of supervisors, any mem Y
Of said board, he shall be guilty afOre t
j, and fined not less than one thousand [
liars, and imprisoned not less than six d
nths, and be liable for the whole amount of t
.es charged on the assessment rolls of the t.
unity and be removed from office. t.
Sue. IS. Be ii fuytIer onacted, That each a
x collector shall hereafter procure a well y
uul book. in which he shall enter the date b
= number Of each tax receipt, the name of c
% person paying and the amount paid; said a
try 10 be made at the time of payment of Il
, and allowing of receipt; said entries shall
plainly made and the amount on each page =
led and carried forward to the next until e
2 end Of the month, so that the amount Ia
iected can be seen at any time. Each col Il
tor shall also enter, at the end of each a
nthIy account, the amount paid by him to L
State and county treasurers, and said book n
4. be subject to the inspection of any tax g
'erol the county, or OF any State officer or p
emf, al any time That if any false or ia
u5ulent entries shall be made under the 10
urements of this section. or if any b
Iector shall fail to keep such book, or make pl
of such entries, he shall be deemed 81
ity Of misdemeanOr, and, upon convic- &C
q. shall be fined not exceeding five hun su
d dollars, or imprisoned not exceeding six W
nthS. or both such fine and imprisonment tn
he discretion of the court That the cash be
u provided for in this Act shall be pre- al
tel to the board of supervisors at each OF
4tng for inspections; and upon final settle oe
AZ it shall be filed in the office of the chan al
y clerk as part Of the permanent records of &C
office, and the Auditor of Public Accounts Ia
i, on final settlement, require collectors to Pr
1uce for his inspection the cash book sa
Elm required 1t shall also be presented al
the grand jury at each term Of the IN
rt The president of the board of super dt
rs and the Auditor of Public Accounts. at
time of the presentation of such cash re
= shall indorse thereon, Presented for oc
'ecton," and the date of such presenta- IN
b; and if any such sheriff shall fail to pre- I'd
such cash book, as herein required, to the Pr
I'd Of supervisors and the Auditor of Pub 81
accounts, or to the grand jury, and procure re
T written Endorsement of such presenta- IN n
he shall be guilty of misdemeanor, and, 10
onEiction. shall be fined not less than fifty ne