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


paid out of the state treasury, on the warrant
of the auditor
SEC. s. One of said assessment rolls shall be
Immediately delivered to the assessor and the
Iothers shall be kept by the clerk of the board
of supervisors, to be used in making the
copies hereinafter provided for.
SEC. 9. The Auditor of Public Accounts shall
on or before the first day of February in every
fourth year, counting from the year SIS, furnish
each clerk OF the board OF supervisors with three
copies of suitable land assessment rolls, prop
erly ruled and headed for the assessment OF
land. so as TO enter the following viz: Name
of owner, division of section, section, town
ship range, value, number of acres and amount
of state tax, to be paid for out Of the state
treasury.
SEC TO- One of said assessment rolls shall be
delivered to the assessor, and the others shall
be retained for the copies hereinafter required
to be made.
ASSESSMENT OF PERSONAL PROPERTY AND POLLS
SEC IL Between the first day of February
and the first Monday of June, in each and
every year, assessors shall assess all the polls
and all the personal property subject to taxa
ton in their respective counties; theyshall each
set down in the assessment roll, in separate
columns, the names in full of all the taxable
inhabitants of the county, in alphabetical or
| der, and each item of personal property liable
to taxation, and the amount of each individu-
ais tax shall be carried out and set down in the
right hand column, opposite his name, and
| when there said roll more than one per
son of the same name, the place of residence
! of each shall be shown.
| SEC. u. The assessor shall call upon each tax
able inha btant of his county for list of his tax
able property, either in person or by leaving a
written notice at his usual place Of residence or
| I'm m ha Sb9 uybp
quired as aforesaid, make out and deliver to the
| assessor true list of all his taxable property,
with the value of each article, specifying all the
taxable property of which he was possessed on
the first day of February preceding, in his own
right, or in ght of his wife, or as executor ad
ministrator, guardian, trustee, or otherwise,
which list shall be verified by oath, which the as
SCISSOR is authorized and required to administer
as follows: ''You do solemnly swear (or affirm
that the list of property with its value as now
rendered, IS just and true account of all the
property you are required to render, as subject
to taxation, in your own right, or that of any
other person, for whom you ought to give in
taxable property; that you have estimated
and put down the value of such property not
at what it might sell for at forced sale, but
at what you would be willing, aud expect to
accept for it, if you were making voluntary
sale oft, so help you God;' and if any tax payer
shall wiltully neglect or refuse to deliver such
list to the assessor on oath, when required, he
shall be liable to fine of five hundred dollars,
and three months imprisonment in the county
Jail, or either, on conviction. The assessor
shall furnish TO the district attorney the names
of all persons so wilfully neglecting or refu-
sing to give In their property; and the said
district attorney shall present the matter to
the grand jury and the assessor shall assess
the property of such person at such value as
he shall think just, according to the best in
/ 1.
also assess the value of the property of all non.
resident taxpayers; and it shall be the duty
of each person fixing the value of his property
under this law, to estimate the same at its
cash value at the time of such valuation, and
not what 1t might sell for at a forced sale, but
what he would be willing and expect to ac-
cept for it, if he were disposed to sell it and
it shall be the duty of the assessor to report on
oath to the board of supervisors, at the first
meeting of said board after completing his
roll, soon thereafter as possible, list of
all valuations made by owners of property
which are in his opinion below the actual
cash value of such property, with the names
| of the parties making such valuations; and it
shall be the duty OF the board to examine
said list, and upon discovery of under-valua-
ton Of the property, said board shall increase
the valuation of said property to such standard
as they may deem just and proper and in
case they shall deem such valuation was made
wilfully, to escape the taxation to which the
property SO under-valued is justly liable, to
report the facts of each case, with the name of
the person or persons by whom made, to the
grand jury of the next circuit court of the
county.
SEC. 10. The assessment of personal prop
erty and of polls, in each election district of
the county, and of each incorporated CITY
town or village, shall be entered separately on
the rolls, SO as to show the property and polls
of each election district, and incorporated
place, distinctly, apart from all Others
SEC. IA. The assessor shall have printed
lists follows, viz
Tax list of Election District-in Super
Vsor's District
.-.... Cattle lover two cows and calves
valued aC--..--........ ........ .............$
...... Horses, valued at. - ....$
.....- Mules valued at....... .........$
.......Sheep or goats lover ten head) val
-. Hogs, lover ten head) valued ats