The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1879-04-16
TO COUNTY ASSESSORS.
Extract from Circular of the Auditor
of Public Accounts.
LAND ASSESSMENTS.

LAND ASSE4SSA ENIS.
! The law provides for the assessment of land
! once in every four years II Is "a notorious
! fact that the land rolls which have been iu
| use during the past four years are very defec-
| tive and unsatisfactory. They are full of du-
plicates-that is, the same piece OF land Is fire.
| quently repeated. In many cases parts Of
sections, and even considerable portions uf
| townships, are omitted The old rolls are fall
OF indefinite and void descriptions. For e2-
ample: Twenty acres in See -- To-
Ra. - or Part OF Sec -. II. 49,
r. -"
Frequently land, instead of being put down
In the name of the owner has been assessed to
some one who had no interest in it and tla
result often has been that person. who ara, rI.t
familiar with land numbers have paid taxes
Tor years upon lands not their own. and hav.
been suddenly startled to find their property
held by the State, or purchased by some one
for taxes
Lands are frequently given in far below their
value. This is a fruitful cause of comuIaiut
and works hardship upon the upright and
conscientious taxpayers, who values his land
at its worth
HOW TO MAKE A CORRECT ASSESSMENT
OF LANDS.
Ii your Board OF Supervisors has p,t ,,r.-
vided your county with township mans lRay
Law 1873, Sec. %, you can procure M g,
trliilng cost from some printer, sufficient
number OF blank township maps to cover Ill.,.
territory embraced in your county. These
township maps are for sale in Jackson. at S6
per hundred, and at this rate the cost will
average, Tor each county, about 81 so. You
VIII ind such blanks Indispensable and Won
ought not to go into the field without them.
Next you should procure a copy of Hardce' e
map Of Mississippi, which is Tor sale by the
State at the office in Jackson of Gen j. a
Smith, Superintendent Of Public Education
Tor nifty cents a COPY.
Next, go to the Chancery Clerks Office and
get correct list Of all lands held bv the State
Of Mississippi in the sales Of February, 1873.
May 10, 1870, 1876, 1871 1873 and 1879
Take down such lands as are now held bv the
State, and guard against duplicates. II pos
slbble, you should also have a list of United
States lands
And now, equipped with your township
blanks, State map, and list OF State lands be-
gin IN the lowest number Of township and
range IN your county, and in the northeast
corner OF the township" REV. Law SIS. Sec
!0l, calling personally upon each taxable
lnhabltant " Tor a list OF his lands REV
Law 1873 Sec. A.
As you proceed to assess, describe the lands
by numbers on your roll, and by proper lines
on your township map, and never quit O. Sec
tlon until you have accounted Tor every acr.
Of land in 1t, and have gotit described on YOUR
roll, and your map. Whenever a list OF lands
IS presented to you for assessment don't assess
II 10 the individual untilKyou have examined
your list OF State lands; and If YOU find any
OF It on the State list, assess such portion 30
the state, and the remainder to the individual.
II, Tor want of deeds or other documents,
you are not able to describe all the land I'm the
section, make note of the case, and when YOU
go to the Court House perfect the description
from the record, if there be one. Dgat asses
me same tdad tlcice. Ii you viii stick 10 the
plan OF filling up your township blank as you
go along you will not make duplicates.
D0nt retey on tar receipts as being cgrrect Ests.
ms has been the source of innumerabIe blum
ders. Have the Taxpayer produce the deed
by which he obtained the land that he desires
to pay taxes upon. Make it a point 10 assess
the land to its owner
Lands are often described in copvevauce- by
metes and bounds. In such eases. don't com
tent yourself with assessing the land as $50
acres IN Section -, To. -, Ra -" as
has been the unfortunate custom heretofore.
The description identifies nothing-it is void.
tive more particular description. You have
no right to substitute a description totally DIFF
1erent from the one furnished BY the tax-Daver
Besides, II he should suffer by the change. you
are liable, on your bond, for the DAMAGE done
Copy the description from the deed If Won
can md room by interlining If the descrip-
ton Is so long that you can't find room for Il.
then use some intelligent abbreviatiou. Saw
= 70 acres, conveyed to Jones bv Smith. by
deed, dated - day OF - Recorded i'm
ICED Book -" or otherwise, according to
circumstance, In short, ideatygtbe land The
assessment roll this year viii contain double
the space usually allowed for description.