The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1878-03-20

causing suit to be instituted becoming res pom
slbe for costs in such suit
SIC. "a. Be 1t further enacted, That all
causes which may be commenced hereafter in
the courts of this State, in which it is sought to
enJoln or delay the collection Of any taxes i'm
posed by competent authority shall be regard
ed as preference cases, and the court shall
proceed to final trial and determination of the
same at the earliest moment compatible with
the ends OF justice, and upon dissolution of
any injunction hereafter granted to enioin or
delay the collection OF any such taxes so levied
or imposed upon any person property in
this State, the chancellor or court ordering
such injunction to be dissolved shall enter a
decree against the person suing out the same
and his sureties on his injunction bond, for
ten per cent. on the amount of all taxes the
collection Of which was so enjoined or DELAYED
and all costs of suit, and said decree shall be
enforced as other DEGREES are enforced, and
the money collected and paid into the proper
treasury.
SEC s.. Be 1t further enacted That for all
lands heretofore or hereafter sold to the State
for the non payment of taxes, and which have
not been purchased from the State. and when
the period of re purchase as herein provided
shall have expired, and in the actual possession
of any person, the sheriff Of the county is
hereby required to institute, in the name Of
the State, the action of unlawful detainer as
prescribed in sections 43 and so of this act :
that in such suits the State shall be repre-
scented by the district attorney, the Gov
ernOr, in his discretion, may assign district
attorney from any circuit court district where
there are more than one district attorney, to
institute and prosecute such suits; that on the
recovery of the possession of such land, the
sheriff shall rent out the same for one year.
and shall account to the State tor the proceeds
of such rent, after deductng therefrom his
costs and fees; that for the bringing of such
&c I l,a CHI hon ho 1oI
of two dollars and halt, besides his cost as in
ordinary cases and the district attorney a tax
fee of two dollars and half all to be a charge
on the land, and payable out of the rents
thereof any Subsequent purchase of the
lands from the State; that if any of such cases
shall be appealed to the circuit court, they
shall be triable at the first term, and take
preference over all other cases; that it shall
be the duty of the Auditor OF Public Accounts
to notify sherffs of the passage and purpOrt of
this section of this Act and if any sheriff shall
fail to bring such actions, he shall be liable to
the State and county for the amount of all
taxes, cost fees and interest due or have since
accrued on said lands; and if such failure shall
be wilful he shall be fined one hundred dollars
aud removed from office.
SEC Sc Be 1t FURTHER enacted, That it shall
be the duty Of the chancery clerk in all cases
where it appears on the sworn application IN
writing, of any person, that such person, his
vendor or ancestor has by an error of the
assessor or collector of taxes, or by lnadvert
ence or neglect, paid taxes on the land, not
the property of such person, his vendor
ancestor, instead Of their own. to take up the
tax receipts evidencing such payment, and to
certify the amount of such payments so made
to the sheriff, who shall credit the Some uT70,l
tIIC winch such payments were intend
ed to be made; and upon the payment Of any
balance of taxes and cost that may be due on
such land, to be certified by the chancery
clerk the sheriff shall forward such application
to the Auditor, and like proceedings shall
thereupon be had as in cases of the redemption
or re purchase of lands as herein provided;
that upon such application being made and
the payment of the balance to the sheriff, the
chancery clerk shall correct the assessment
rolls and have the said lands assessed thereon
in the name of the party making the applca-
ton.
SEC. 81. Be 1t further enacted, That in all
cases under the preceding section, the chan
cery clerk shall, at the earliest practicable
moment have the assessor OF taxes to re-as-
sess said lands upon which the taxes nave
been paid, the assessor notifying the owner
or occupant of such assessment, and shall
return the assessment to the next regular
meeting of the board of supervisors, who shall
proceed to hear any objections thereto, or
correct the same, and Immediately alter the
action of such board, the sheriff, II the taxes
are not paid. shall proceed to advertise and
sell such lands in the manner prescribed by
law for other lands delinquent for taxes, and
the title thus conveyed shall have the same
effect as if made at any annual sale of lands
delinauent Tor taxes, but no such sale shall be
made prior to LIST day OF december, 1873. III
there be no known owner or occupant OF such
lands. then the assessor shall assess said lands
and return such assessment at the time herein
prescribed for the return of the assessment OF
personally, and like proceedings shall be had
as in other cases of assessment
SIC. S. Bet further enacted, That it shall
he the duty of each board of supervisors to
roouira the clerk of said board to examine
the land asses sment roll of the county, and
ascertain if all lands in the county are assessed
and definitely described. or II any LANDS are
doubly assessed, and to make out ana report
N the board a list of all indefinite, erroneous
:. double assessments list of all lands
lot nave not been assessed shall be furnished
70 the assessor, who shall proceed to assess
tho same with proper and definite descriptions.
IN lands improperly or indefinitely described
81 smart, of section, tract, lot or block, shal,
# definite descriptions can be ascertalneu oy
ao,1,nor;son with other parts of such land
1a6pitelv described, be entered on the roll
18th definite descriptions as aforesaid Ii any
Hands so indefinitely described are helq py me
state for non payment of taxes, the clerk snaii
transmit q list of such lands so neld TO the
Auditor of Public Accounts, VINO snali submit
+ha same to the State Board of revenue
Gonon9;ssioners, and, if, in their opinion, the
| t;tla of the State is void for uncertainty, they
| hail direct the Auditor to strike sucn lands
eron the list held by the State. The Auditor
-balI transmit like instructions TO the clerk OF
the hoard of supervisors, who snail, upon
snch list from the roll, furnish copy