Vicksburg weekly herald. (Vicksburg, Miss.) 1868-1883, 1878-02-01

f'H - " - hf' r
that at CT due official diligence he could
ind no owner. II the owner be known
AMI neglect or refuse to mike return.
the Assessor should make he proper
return, under oath, asthc owner should
have done, giving name, state, county,
and posl.ofTiCe, as far as known. These
returns will enable the proper CouFl, 81
educ process OF law" 10 subject, by
name, every owner TO the sale OF his
property for unpaid taxes.
In all attempts 10 collect taxes on
property OF any kind, begin with the
owner. But II no owner can be found,
for land, what then2 Proceed o.
II the Assessor or Collector should
fad a pistol. The land should
escheai TO the State, as 1t would
At the dcceate of alieLs, or others
without heirs. Tho pistol with.
out owner should be burnt up, | s1p.
pose? Certainly neither land nor pis'
tol should be sold lcr toxes BY notice
in rem.
liz the years when lands are not a..
srssed, every person, firm or corpora
ton having bought or sold land, should
make return according TO their deeds.
These would correspond as bu! er aud
.cller saould describe alike. From
these returns OF changes 10 " nershir,
The Super visurs could annually correct
the numerical TOLLS Of rlal csta,e al.
ready made.
A roll OF real estate should be ma lie
for the Shcr Il or by him, having The
owners names arranged alphabetically,
and the lands aud lots Of each owner
brought together, however scattered
trough the numerical or Assessor
rolls. III" lat OF lands aud aggregate
tax would ., the same in the Two rolls,
but the uWnrr's name would appear
but once. = ~ really requiring les,
writing, ard nothing adAi iCnal in the
alphabetic r,li. The idea Il mn al
phAbeticAl TO- for the Sheriff = ciice Il
not theory with The writer. lie cEI
lecled taxes tor Fix years in the most
wealthy county in Mississippi, aud
planned each a roll, aud found it inVAI-
liable 10 the office and TO The citizans,
These rolls once made would con.
! tinuo The same for all Tine 10 come, eX.
cep, such changes as might occur 6l
trade, devise Or descent.
Damages against delinquent tax-fay-
ers should commence a~gsinat those
who neglect or refuse 10 make returns
Twenty-Five per cent. would not be
! eyccssive-ten per cent. Of this 10 the
Assessor II he be instrumental in Sc
curing the c%ollecti n of tax and dam
ages, and the fifteen per cent. 10 the
State as indemnity 10 The citizens who
pay taxes promptly. Fifteen per cent
damages wonld be about proper against
those who make return TO the Assessor
but fail to pay. =,
Proceedings to collect taxes should
DO not unlike those 10 collect the SAINT
amount on mortgage. The name, OBJ
iects and items OF taxation should b.
died az exhibits TO a bill In The name o
the State against all d%tlirQuents o
each year. The notice should be b.
summons TO those living in tn,
State aud by publication, givinl
name, and by mail to the post.oHicc, u
/, in Chancery cases. Tie name only 0
an owner would subject to legal sal
t%houaands Of hcres OF land, willis. lh
most minute description of the lam
and detail of laxes for one or NOR
! year. would moi divest the tile upo
, .uch notice to The land.
Tho Auditor had sonc strange mod
:llcnl.ling wheu be reports q sHVing Z
the STATE Of forty thousand t2llai5 .
The rcp"ai Of the law requiring motto
10 the owner, aud instead giviO
: noti'e % the laua, tn" Pile
l in ls72, published uotices 9
tax .,ie. under me a.; Il Ap
- 1872 r'qniring sheets OF LcwspspC
SIZE, describing land and tax@' in gfea
u est detail, and ~ grea; cost, when
many cases one ownet4 name Won
J. have saved q page o. printed matte
and been more legs win n ctent
. the money 10 the Pilot.
a After notice to q delinquent tal
: payer and order for sale, the Sheriff
u advertisement should describe the Ian
for the public who may probably wis
to buy, but not for the owner.
4 Tax.sales should be made to The Low
est bidder as to the area of land t(
u which the bidder will pay all take
!. damages and costs. When a bid IL a
cepted for the least land or smalle
lot, the purchaser should at nee maj
: his selection, and this limited to y con
" pac: and rectangular tract, and |
Il United States survey, 1t prscticabl
NJ A bid wa made for an inch square
le the ceuter of a lot, for which al tag
a, were paid; the result u competitic
and bad feeling at a TX sale. Al
'e deed thus made may have he ran
be liberal principles applied by u
~ Courts as 10 sales uuler executio'
e Both Will assure q perf,9l title.
A deed discovered To be !ei"r'i'
cannot be maize legal by arbitrary .
- ac.ment; this would be * pos: n.