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

all Suc0 auullIOudI assessments. COpN vi
which shall be made out by the clerk and
r transmitted to The auditor, within ten days
: who shall charge the amount thereof to the
said collector.
/ SEC 46 Persons having taxable property in
counties where they do not reside. may pay
the taxes thereon 20 the auditor, until the
first day of December in each year, and the
auditor shall transmit to the several collec-
tors a list of such payments, by the fifteenth
day of December. The auditor shall pay over to
the collectors, at the time they make their
settlements, the amount of county tax col
lected by him, and on failure to do so, shall be
liable to the same penalties as defaulting tax
collectors The auditor may charge the per
sons paying taxes to him with five per cent.
thereon for his compensation.
! SEC. Al. The board of supervisors of each
county shall furnish the tax collector of the
county with a sufficient number OF tax receipts,
printed in duplicate, in blank form, in a book
or books and duplicate receipts shall be pre-
served in the book and submitted to the board
! OF supervisors, by the tax collector, whenever
required so to do and said receipt books with
duplicate, when filed, shall be filed in the
office of the chancery clerk for reference, and
shall be receipted for by the clerk and care
/ fully preserved records. The expense of
! printing and binding said books shall be paid
out of the county treasury
| Sec. As. Each collector shall give to every
one paying taxes a receipt, dated numbered
and filled up, so as to show by whom and on
what taxes were paid. amount of land and per
sonalty assessed and rate per centum at the
head of the receipt which shall be prepared for
the purpose, and, IN of land distinctly
specifying it as ii is described on the assess
ment roll, and taken from said tax receipts in
the book otrecepts and any other recei pit shall
not be valid evidence; and the duplicate of
such receipt, numbered and filled up, so as to
he n of I shall he loft N Ifs nlaoo
in said book of receipts and any tax collec-
tor, who shall fail to fill up such tax receipts,
or to preserve the book of receipts filed, as |
aforesaid, or to submit such book to the board |
of supervisors, when required, to deliver
such book to the clerk of the chancery court
OF the county, shall, upon conviction, be re-
moved from office, and be fined not less than
one thousand dollars, and be imprisoned in the
county Jail not less than six months; and any
clerk who shall fail to receive and receipt for
such book, when delivered to him, to pre-
serve it record of his office shall be guilty |
of misdemeanor.
SEC. 49, Each tax collector shall enter in
well bound book, kept for the purpose, the
date and number of each tax receipt issued by
him, the name of the person paying taxes, and
the amount paid, which entry shall be made, at
the time of issuing the receipt. and the amount
Of the aggregate of such receipts, entered on
one page, shall be shown and carried forward |
10 the HeAG page, anu So OIL So IHdb lIle amount
collected can be seen at any time, by an in
spection of such book Each collector shall
also enter in said book, in immediate connec-
ton with said other entries, the amount of his
payment Of taxes to the state and county |
treasurers, respectively, giving thedate of such
payment so that it can be seen by reference to |
said book, whether the payment made to the
state and county treasurers embraced all that
he had collected, less his commissions and
said book shall at all times, be subject to the
inspection of any state or county officer, or
agent, or any citizen of the county or state.
If any tax collector shall fail to keep such book,
or to make the required entries, or shall make
any false entry therein, or shall refuse to eX-
hibit such book for the examination of any one
entitled thereto, he shall be guilty of misde-
meanOr, and conviction be punished accord |
ingly.
Sec so. 1t shall be the duty of each tax col
lector to present the book required by the last |
section to be kept by him, to the board of SUI
pervisors when required; and, upon final set
Element with the auditor of public accounts,
said book shall be produced before him, and
he shall endorse it the fact, and the date of
such presentation, and that he has examined
the entries it contained of payments made to
him of state taxes, and that such entries are
correct; and such book shall remain in the
office Of tax collector, record of the Office.
when he goes out of office.
Sec 81. The book of duplicate receipts for
taxes, above provided for, whether filled or
not, shall, at the time of making his report to
the board of supervisors the first Monday |
of March in each year, be delivered by the tax
collector to the clerk of the chancery court, |
and be received receipted for and carefully
preserved, under such penalties for non OBJ
servance OF this requirement as are above pro-
vided for failure of either officer to do what is
required in reference to such book
SALE OF LAND FOR TAXES
SEC. 81. After the fifteenth day of January
the tax collector shall advertise all land in his
county on which the taxes have not been paid |
or which is liable to sale for other taxes, for
sale at the door of the court house of his county