The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1880-03-17
ASSESSMENT OF CAPITAL STOCK OF BANK Or OTHER
COMPANY

SEC 30 The president and cashier of any
bank in this state, other joint stock com
Danv the capital stock Of which is taxable.
shall. on or before the first day of June in
every year deliver to the assessor of the
county in which said bank or company is To-
Gated a written statement under oath, of the
capital stock paid in and its market value.
except such as is not liable to be taxed and
on failure to furnish such statement, the tax
shall be assessed on the whole capital authori-
zed by the charter.
ASSESSMENT RETURNED, AND PROCEEDINGS THEREON.
SIC. 81 The assessor shall complete and
certify his assessment rolls, with affidavit
appended. that he has faithfully endeavored
to ascertain and assess all the persons and
property in his county. and that he has not
omitted any person or thing through favor or
partialitv. and has administered the oath re-
quired. in every where it was in his
power to do so, and deliver the same to the
clerk OF the board of supervisors in his county,
on or before the first Monday in July in each
wear, where the same shall remain until the
first Monday in August following and any
person dissatisfied with any assessment, may
file his objections thereto, in writing, on or
before the first Monday Of August, which
shall be filed by said clerk, and preserved
with said rolls, ana any person failing to file
objections, as herein provided for, shall be
concluded by said assessment, and precluded
from questioning its validity, after the appro
val of such assessment roll by the board of su-
pervisors.
SEC 80. If any assessor shall fail to com
plete and deliver his assessment rolls, as re-
duired or if the said rolls shall not be APP
proved by the board of supervisors, such
board may appoint some suitable person to
proceed Immediately to make the assessment
Of the county, and return it as speedily
as possible, and within such time as may
be prescribed by such board and the per
son so appointed. and discharging the duty
assigned him, shall be allowed the same com
DensatiOn allowed the assessor for like ser
vices The board Of supervisors may require
of such appointee such security for the per
Torrance OF duty as such board may see
proper to demand.
SEC 80 Assessments made by any person
appointed by the board of supervisors for that
Durpose, shall. if practicable, be made and re-
furned by the first of September; and when
ever the same shall be made the board shall
Immediately assemble, to receive and exam
inc the same, and shall, if necessary appoint
some early day, to hear and determine objec-
tions thereto, and publish notice thereof; and
when approved, they shall cause the copies of
the same TO be made out, and delivered to the
auditor and collector, with all convenient
dispatch.
SEC "a. The failure of the assessor to certify
and swear to his assessment rolls shall not af-
feet the validity of such assessment, If ap-
proved by the board of supervisors
SEC So The board of supervisors of each
county. shall hold a meeting at the court
house. on the first Monday of August, to hear
objections to The assessment, and to examine
the same The assessor shall attend said
meeting. and the board shall examine the as
sessment rolls and hear and determine all eX-
l-l...I lie l.,,-4 i
moi exceeding six days. until the same shall
have been disposed of, and all proper correc-
tions made and if said board shall approve
sucb assessment, the clerk shall make two
fair comics of the roll, as examined and cor
rected one of which he shall transmit to The
auditor Of public accounts, on or before the
first Monday of October following, the other
he shall deliver to the tax collector, on or be
core the first dav of October, and the original
~ shall retain and carefully preserve, as a
- lie record in his office; and the said
foor j shall allow TO the clerk, for making said
comics. not less than twenty dollars nor more
tban one hundred. to be paid only on the pro-
dnction of the certificate of the president,
that said copies have been made. certified
and transmitted as required by tins section
sold rolls. after being examined and corrected
~ aforassid shall be final and conclusive, as
10 the assessments contained therein
SEC SO. Any person aggrleved by any decision
of the board Of supervisors as 10 the assessment
oftaxes may. within FIVE days after the adjourn
,nent of the meeting at which such decision Is
made, appeal to the circuit court of the county,
upon giving bond, with sufficient suretles, IN
the amount of the matter in dispute, payable
10 the state and conditioned to perform the
indictment Of the circuit court, and to be APP
1royed bv the clerk of such board, who, upon
the filing of such bond, shall make true copy
of any papers on file relating to such eontr0-
versv. and file such copy. certified by HIM with
said bond in the office of the clerk OF SAID CIR
cult court, or before its next term ana me
CONTROVERSY shall be tried anew In said circuit
court at the first term, and be preference
case. and. if the matter be decided against the
nssrs o who appealed, judgment shall be rem
6ert,d on the appeal bond for damages at the
rate o. ten per cent on the amount IN eontro-
yersv and all costs If the matter shall be de-