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


different value; and if more than one person
shall claim to be the owner Of the same tract
or parcel of land, the assessor shall so state in
his assessment roll, and shall only be entitled
to the value of one assessment and the tax
/ collector shall only collect the taxes on one
assessment land of the United States or land
exempt from taxation, shall be set down in
separate columns, without the value. Lands
not surveyed according to the plan of the gov.
eminent surveys, shall be set down by the
designation used on the government maps. or
by other means, by which they may be dis.
tinguished; and If parts OF such lands shall be
owned by different persons, such part shall be
referred to by quantity, and such short mem
orandum as may be convenient to show The
locality. In assessing land situate in any city
or town, the assessor shall proceed according
to the plat plan thereof. commencing with
the lowest number of square and lot. or other
subdivision, and proceeding numerically with
all the lots in a square. and all the squares i'm
the city or town, until completed; but no
failure to observe any of these requirements
shall be held TO vitate any assessment, if the
land be 50 described to be identified; and
it shall be a sufficient Identification of land to
describe it as the land Of-(the person
owning or claiming it), occupied by -.' or
'that part of Ga section or other known diyis-
ion, designating iO owned or claimed by"
or 'the lot on which - resides" or the lot
occupied by -" or by the name by which
it may be known, or by any description, which
will furnish a sure guide for the ascertainment
by parol evidence of the particular land I'm.
tended.
SEC %. In assessing land, a description oft
as part ola designated tract or division, shall be
held to embrace such part as is the subject7of
separate ownership one tract or division
whether owned by one several Jointly: and
when part Of a designated tract or division
shall be sold for taxes, the sale shall pass the
title of such part as was the subject of such
separate ownership when il was assessed and
the sale of specified number of acres of a
tract containing more or a specified portion of
a tract shall pass an undivided interest I'm
the whole tract equal to the proportion which
the number of acres or portion sold bears to-
the whole tract and when part of a known
tract or division Of land is assessed by
description which identifies it, any other part
Of it which is assessed but not so identified
shall be held to embrace all of such tract Or
division not included in the part identified and
parol testimony shall always be admissible NO.
apply description Of land on the assessment
roll, in a conveyance for taxes, where
such testimony will show what land was as
sessed and sold, and there is enough i'm the
description on the roll or conveyance to BE ap-
piled to a particular tract of land by the AID
Of such testimony.
Sec. "a. The number of acres Of taxable land.
the value thereof, the quantity of land not
taxable, and the several columns of taxes. shall
all be carefully added up, and the sums from
each page shall be carried forward to the last
page, and the aggregate sums accurately
added up and ascertained.
Sec. % Lands which have been sold TO the
state for taxes, shall be assessed at their proper
value, but no commissions shall be allowed ou
such value for assessing them; nor shall the
state pay the county or other taxes ON such
land; but when it shall be redeemed or pur
chased from the state, all taxes for which such
land was sold, and damages and costs. and aIl
accruing state, county or other
taxes due on said land, shall be paid bv the
person redeeming or purchasing.
SEC. % All school lands known as the -ix-
teenth sections, reserved for the use of schools
or lands reserved or granted in lieu Of, or as a
substitute for said sixteenth sections. shall be-
liable, after the same shall have been leased
to be taxed other lands are taxed during
the continuance OF such lease but i'm ease 9f
sale thereof for taxes, only the title of the
lessee or his assignee shall pass by such saa
SEC. p. To facilitate the assessment and
of taxes, the board Of supervisors of
each county shall procure if not already done.
and keep land book, or book of mans of ali
the townships and fractional townships i'm tine
county, which book shall be well bound. and
shall be deposited in the office of the clerk OF
NiiO DCNAO VI 9u JcANIoOIS5 ana snail procure
lists OF lands in their counties owned by the
United States, and no allowance shall BE made
to the assessor, who does not show upon his
assessment roll an assessment Of every acre
OF land IN his county, as shown BY the maps
OF townships in his county, if there be such:
and 1T shall be the duty Of the board of super
vlsors to carefully compare the assessmentrou
with the said maps, with a view to the enforce
ment of this provision
SEC. %. The Secretary Of State shall, ON the
lrst Monday Of January in every year. make
out and transmit to the assessor of each county.
a list of all lands for which ne has issued
patents during the preceding twelve months.
ASSESSMENT OF MONEY LOANED, ETC.
SEC. %. Every person, resident or non-resf.
lent whether corporate or otherwise. and f1e
agent Of such nonresident, having money
oaned at interest in this state, or emDIoveI
n the purchase discount of bonds. notes.