The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1880-03-17

taxes, due by the assessment as approved By
the board of supervisors; and II such taxes
shall be collected before final disposition oil
said appeal, and the judgment shall be in favor
of the person appealing, as aforesaid, in whole
or in part gas to the matter In dispute, any
money improperly collected from such person
for said taxes as shown by such judgment
shall be refunded to him by the state and
county. respectively, if they have received
such money; and if it has not been paid over
the tax collector receiving it shall be liable tC
him; and if he shall not be able to collect il
from such collector, the state and county, sew
orally, shall be liable to him for such sums as
were collected from him, wron gully afOre
said; and his claim, in either case, against the
state shall be audited by the auditor. and 4
warrant issued for the amount, after the aud
itor shall have submitted the matter to the
attorney general of the state. and obtained
his opinion that it is legal demand against
the state under this act; and the board of su-
pervisors shall, after such allowance by the
auditor, audit and allow the claim, as afOre-
said of such party against the county. If the
case shall be decided in favor OF the party
who appealed while the collector is proceed
ing with the collection OF taxes, he shall con
form his action to such judgment, in collect
ing from such person.
SEC 81. 1t shall be the duty of the board Of
ment roll of lands, before approving it, to see
that it embraces all Of the land in the county,
and correctly represents it as being the prop
erty Of individuals, or the state, or United
States, and taxable or not taxable. according
to law, and that all land is correctly described
according to law, so as to be identified with
certainty; and all land improperly omitted
from such roll shall be ad led thereto by such
board or under its direction, and land incorrect
IrS nf fiaia w Hacpriha1 Cha1 hp cd
by such board to be properly described on said
roll before it shall be approved; and the asses
sOr shall at once make all corrections in the
said assessment roll, which said board may di-
rect, but the board may cause such corrections
to be made by the clerk of such board.
SEC. IS. If the clerk shall fail to make out,
certify and transmit the copies of the assess
ment rolls, as herein required, he shall forfeit
the sum of five hundred dollars, to be recov
cred by action or motion against him and sure
ties, founded on his official bond to be prose
cuted by the district attorney, in the name of
the State, and the board of supervisors shall
appoint some other person to make and GER
THY such copies, who shall receive the com
pensaton provided for the clerk; and the
auditor and president of the board of
supervisors, shall certify such failures to the
district attorney, and such clerk and his sure
ties shall also be liable to the assessor, for all
damages he may sustain by such neglect, and
such clerk shall also be punished as for mis-
demeanor, on conviction.
SEC. 80. In case of the destruction deter-
Grafton in value of any real estate, by any
casualty, or in case of clerical error in the as
sessment rolls, or in case of over assessment
known to be such, or in case of a change of
ownership, after assessment, or in case of an
of value by the erection of improve
ments, the board of supervisors shall have
power, at any time, on the application of a
party interested, or otherwise, to change the
assessment so as to reduce or increase it to
the true value OF the property, or to cause the
taxes to be charged TO the purchaser thereof
and in case of the reduction or increase of
any assessment, the same shall be certified
by the clerk OF the board of supervisors to
the auditor.
SEC. 40. No assessment roll shall be changed
so as to show change of ownership of land
without ten days notice of the application for
such change first served on the person to
whom the land is assessed.
SEC. Al. The assessor, after returning his
rolls, may add any person thing to it, at
any time before action on it by the board but
any person thus assessed, may, at any time
before collection of the tax, bring the matter
before the board Of supervisors for correction,
and, if aggreved by its decision, may appeal
to the circuit court, as in other cases.
COLLECTION OF TAXES.