The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-13
CHAPTER III.
AN ACT in relation to Public Revenue

SECTION /. BE Il enacted By the Legislature
Of tie State Of NiS8i8Sippi That the follow
ing property, and no other, shall be exempt
from taxation, to-wit: All cemeteries used
exclusively for burial purposes; property, real
or personal, belonging to the United States or
to this State, or to any county or incorporate
city or town within the same, or to any religious
society or incorporated institution for the edu-
cation of youth, used exclusively for the benefit
and support of such society or institution, or
held and occupied by the trustees ofschools, and
school lands of the respective townships, for
the of public schools or property appro-
priated to, and occupied and used for any
courthouse, Jail, house Of correction, poor
house, hospital or charitable institution, wear
ing apparel, not including jewelry nor watches,
provisions on hand necessary for family com
sumption, all farming produce raised in this
State in the hands of the producer, all dogs
one gun kept for private use, all poultry
household furniture. not to exceed in value
two hundred and fifty dollars, two COWS and
calves, ten head of hogs, ten head Of sheep or
goats, colts foaled in the State under three
years old, farming utensils used for agricul-
tural purposes tools Of mechanics necessary
for his trade, libraries Of all persons. pictures
and works of art not kept or offered for sale
or merchandise, all property Of agricultural
and mechanical associations and fairs so long
as the same shall be used for accomplishing
the objects of such fairs, and no longer.
SEC. 2. Be ID further enacted, That there
shall be assessed and collected i'm currency a
poll tax of one dollar on each and every male
inhabitant of the State over twenty-one years
of age and under fifty-fve years of age, and
that portion of the revenue derived therefrom
shall be paid in currency by the tax collectors
of the several counties directly into the hands
of the county treasurers of the respective
counties, to be used in aid Of the school fund,
and for no other purpose
Re q tai hot
assessed upon lands or personal property shall
bind the same, and be lien thereon, and shall
take preference over all judgments, execu-
tons, membranes or liens, whatsoever
| created. That all taxes assessed shall be a
lien upon and bind all the property, real and
personal, of the party assessed from the first
day of February, of the year in which the
assessment shall be made, and be entitled TO
preference over all judgments, executions
membranes or liens whatsoever created,
and no property shall be exempt from distress
and sale therefor, and it shall not be necessary
| to the validity of an assessment nor Of a sale
of land tor taxes, that it shall be assessed To
its true owner, but the taxes shall be a charge
on the land or personal property taxed, and
the sale shall be a proceeding against the
thing sold, and shall vest title in the pur-
chaser without regard to who may own the
lands or personal property when assessed on
when sold.
SEC. 4. Be Il further enacted, That all
taxable property owned by any person, cOrpo-
ration association of persons, on the first
day of February, shall be assessed and pay
taxes for the current year The assessor shall
call upon each taxable inhabitant Of hig
county for a list Of his taxable property,
either in person or by leaving a written on
printed notice at his usual place Of residence
and each inhabitant shall, when required no
aforesaid, make out and deliver Ga che errcr
q true list Of all his taxable property,
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