The weekly clarion., 1880-03-24


while actually employed in the Performance of
the duties enjoined by this act, ro be paid bv
the state treasurer upon the warrant of Che
auditor of public accounts, issued 70 each apou
the certificate Of the governor. out of any
money In the treasury not otherwise appr0pri.
ated
SEC. l34. When the valuation Of the prop
erty and railroad of any railroad company shall
be ascertained and certified to the auditor of
pubic accounts, according to the provisions of
TINS act, it shall be the duty of said auditor 10
ascertain the amount of taxes due the state
from each, and notify the company of the
same, by letter or otherwise. and he shall GER
ufy to the clerk of the chancery court of each
county in which a railroad lies, the amount to
be taxed in said county for county purposes.
and likewise to the mayor of any Incorporated
town, the amount TO be taxed by such town;
and the same shall be entered upon the co!lec-
tors book, and be collected as provided bylaw
for the collection of other taxes.
SEC. l35. The taxes so assessed jn behalf of
the state, shall be due as other taxes and If
the same be not paid to the auditor of public
accounts within the time allowed other tax
payers, ne shall proceed to collect the same i'm
the following manner: He shall issue dis
tress warrant against the company for the
amount thereof, and the same may be issued
to any sheriff in the state, whose duty it shall
be to levy the same upon any real or personal
property OF the company TO be found I'm his
county, and to sell the same, as other property
of like character is sold for taxes and i'm the
collection of said tax, the said auditor of pub
lie accounts is hereby empowered to do all acts
and things which any collector OF revenue is
authorized to do by law; and should he fail 10
realize the taxes and costs from the sale of
personal property, or otherwise, he is hereby
authorized and empowered to expose to public
sale, to the highest bidder, all the property of
such detaulung railroad company lying and
being in this state, together with its franchises
after giving thirty days notice of the time and
place of sale in some newspaper published i'm
the city OF Jackson, and make "a conveyance
thereof to the PURCHASER; and it shall be the
duty Of the governor 20 issue his warrant TO
any of the sheriAs along the lines of railroad.
and commanding the sheriTs To
put such purchaser into the full and complete
possession of such railroad, and all its property
sold, and the sheriff shall execute the same at
once
SEC. 1856 The collector Of taxes for any
county shall collect the amount due the county,
as is now provided by law in the case of de
inquents.
SEC l37. The property Of any railroad com
Dany lying, or being in any city or iucorpOra-
ed town, may be taxed for city or town pur-
poses, upon valuation thereof made upou
HO same OASIS to INC property Deion8lUE TO
individuals and no more, and this section shall
apply alike to the foregoing and following
modes of taxation herein provided for.
SEC 13S. Each and every railroad company
which will accept this act, and annually paw to
he auditor of public accounts the taxes here
natter provided for, and will signify their nc
2eptance in writing shall be exempt Except
rom the last preceding section.) from the
provisions Of the foregoing sections OF this act
lntil otherwise ordered and provided by law,
md the payment of the same shall be i'm fall
)f all state and county taxes fifty per cent of
which said tax shall be placed TO the credit Of
he counties through which said railroads
nay pass, to be drawn by the county treasu-
ers OF the counties, in proportion to the mum
Der of miles Of said roads in said respective
counties; Provided, that lands owned by
he railroads, shall be taxable as other prop
rsy and for all purposes.
SEC. l39. Each railroad company whose
inc is in whole or in part in tins state shall
t it accepts the provisions Of this act, pay To
he state treasurer on the warrant Of the au-
litor, on or before the thirty first day Of De
ember, in each and every year, a privilege tax
IS follows, ,to-wit: The Mobile and Ohio Railroad
company and branches, eighty dollars per
nile the Memphis and Charleston Railroad
company, eighty dollars per mile; the Chica-
70, St@l Ouis and New Orleans Railroad Com
Iany and branches, eighty dollars per mile;
he Mississippi and Tennessee Railroad Com
,any, seventy dollars per mile; the West Fe-
ioiana Railroad Company. twenty dollars per
nile the Natchez, Jackson and Columbus
railroad Company, thirty dollars per mile;
he Grand Gulf and Port Gibson Railroad
company, twenty dollars per mile; the Ala
,ama Central Railroad Company. seventy
ollaTs per mile; the Mobile and Northwes-
ern Railroad Company, twenty dollars per
nile; the Mississippi Valley and Ship Island
railroad Company, twenty dollars per mile
he Ripley Railroad Company, twenty dollars
'er mile; the Mobile aud New Orleans Rail
oad Company, eighty dollars per mile; the
1icksbETg and Meridian Railroad Company.
ixty dollars per mile the Alabama and Chat
anooga Railroad Company. seventy dollars
ler mile; and the Greenvlle, Columbus and
birmingham Railroad Company. thirty dollars
er mile; Provided, that no railroad company
hall be subject to taxation under this chapter
7hile the same is in process Of construction,
ut If any part Of any road shall be finished
nd used for profit, the part so finished shall
e taxed although the whole road may not be
nished.
HUNTER & HARRINGTON,