The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1880-03-24
LAND REDEEMED OR PURcHAsHED FROM STATE
ASSESSED, ETC.
DUTY or ASSESSOR, ETC.

SEC 1O3. The assessor shall carefully examine
the records in his county 10 ascertain what
lands sold to the state for taxes have been
redeemed or purchased, been stricken by
the auditor from the list of lands, SO held
by the state, and in assessing lands he shall
assess all such lands as the property of indi-
yiduals; and the board of supervisors in ex
aiming the assessment roll, shall pay par
ticuIar attention 10 this requirement.
SALES TO BE REPORTED TO CLERK AND SHERIFF.
SEC. 1O4 The tax collector shall keep a record
of state tax lands for his convenience in col
1ectine taxes and settlements with the state
and county. and the auditor, when he sells
lands shall Immediately notify the chancery
clerk and tax collector Of such purchase, Civ
ing name Of purchaser, date Of purchase and
description Of the land purchased, and the
said clerk and collector when they receive
such notice, shall at once make the entry OF
purchase upon their records and, besides the
fees provided for. such clerk shall be entitled
to receive from the auditor. on his several set
Elements as provided for every three months,
one per centum on the sum required to redeem
or purchase such land, and the tax collector
shall be entitled to two per cent on such sum
for his compensation in such matter; and any
officer guilty of failure neglect Of duty
meanor.
HOW MISTAKE As To LAND PAID on NAY BE COR
RECTED IN CERTAIN CASE.
SEC 1916 When any one, designing and en-
deavoring 10 pay the taxes due on his own
land. shall Ey mistake pay the taxes due on
other land than his own, in consequence
whereof his own land shall have been sold to
the state and is held by the state, such per
son NAV make affidavit OF such facts, and II
the taxes for which his land was sold and the
costs of such sale, exceed the amount he had
paid as aforesaid, he shall pay the tax collec-
tor Of the county the difference, and also all
taxes subsequently accrued on such land, and
not before paid, and shall protect the state and
county against any loss, by reason of the mis-
take aforesaid, and shall obtain the receipt
in duplicate. of such collector for what he shall
nav him. which receipt it shall be the duty OF
such collector to give him, specifying parucu-
larIv on what account such payment was
made. and which receipts need not be taken
from the book of receipts required to be kept
and shall deposit one OF said receipts with the
clerk of the board Of supervisors OF the county,
and the other with the auditor of public ac-
counts. together with said affidavit setting
forth the facts of such mistake and there
upon. it shall be the duty OF the auditor to
release to such person the title of the state to
such land and to charge said collector with
the amount due on such transaction to the
state. and to make a proper entry on the as
sessment roll in his office to said land and
the said clerk shall charge the tax collector
with the amount due the county in said mat
fer. and shall correct the assessment roll in his
office as to said lands, if correction ls neces
sarv. and the collector shall do likewise as to
the assessment roll in his office The land
which such person had paid on by mistake, as
aforesaid. shall be sold for the taxes and costs
tbe payment of which it had escaped, as fol
lows to-wit: The auditor shall notify the col
Iector OF his release of the title of the state, as
aforesaid. and shall direct him to proceed
against the land which had been paid on by
mistake and the collector shall Immediately
give notice in writing, to the person IN pos
session of such land if any, or to the owner or
person claiming it, that at meeting OF the
board of supervisors OF the county, to be des-
ignated in such notice, he will apply tor an
order to sell said land. because OF the forego-
ing facts and at such meeting the collector
shall report the facts, and that he has given
notice. as above required to the board OF SUI
pervisors, and said board shall hear any objec-
ton to the proposed sale of such land, and I'M