The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1880-03-17
La w y
STATE OF MISSISSIPPI
published BY AUTHORITY
AN ACT in relation to Public Revenue.
WHAT PROPERTY EXEMPT, AND WHAT rAxABLl

WHAT PROPERTY EXEMPT, AND WHAT TAXABLE.
SECTION 1. The following property, and no
other. shall be exempt from taxation, to-wlt:
All cemeteries used exclusively for burial pur-
puses; property real or personal, belonging to
the United States, or to this State, or to any
county or incorporated city or town, within
the same, or to any religious society or incor-
porated institution for the education of youth,
used exclusively for the benefit and support
of such society institution, or held and oc
cupled by the trustees of schools and school
lands, OF the respective townships, for the use
of public schools; or property appropriated to
and occupied and used for any courthouse,
Jail house of correction, poor house, hospital
or charitable institution; wearing apparel, not
including jewelry nor watches; provisions on
hand necessary for family consumption; all
farming produce, raised in this state, in the
hands of the producer; all dogs, except where
the board of supervisors shall impose a tax
thereon for county purposes; one gun. kept for
private use: all poultry, household furniture,
not to exceed in value two hundred and fifty dol
lars; two cows and calves, ten head OF hogs, ten
head OF sheep or goats, colts foaled in this
state under three years old; farming utensils
used for agricultural purposes; all property
of agricultural and mechanical associations
and fairs, used fer prom citing their objects; the
tools Of any mechanic, necessary for carryin g
on his trade; the Libraries of all persons; pic
lures and works Of art not kept or offered for
sale as merchandise.
SEC. 2. There shall be assessed and collected
a poll tax of one dolar on each and every
male inhabitant Of the state. over twenty-one,
and under ffty-tive years of age, and that
portion of the revenue, derived therefrom, shall
be paid by the tax collectors of the several
counties directly into the hands of the county
treasurers OF the respective counties. to be
used in aid of the school fund, and for no other
purpose; and, if any incorporated town in his
county is separate school district, the tax
collector shall pay to the treasurer of such
town the poll tax collected from inhabitants
OF such town. to be used in aid of the school
fund in such district; Procided, That all per-
sons who are. deaf and dumb or blind or manned
by the loss of hand or foot, shall be exempt
from poll tax
TAXES len, FROM WHAT DATE, AND WHERE AS
SEssED.
SEC. 3. Taxes assessed upon lands or per
sonal Property shall bind the same, and be en-
TITLED 10 preference over all judgments, eXecu-
uonF,, encumbrances or liens, whatsoever ere
ate and all taxes assessed shall be a lien
upon and bind the property assessed, from the
'.Irst day of February Of the year in which the
I assessment shall be made; and no property
|
for; and it shall not be necessary to the valid
| ity of assessment or of sale of land for
taxes that it shall be assessed to its true owner;
but the taxes shall be a charge on the land or
! personal property taxed, and the sale shall be
| a proceeding against the thing sold. and shall
vest title in the purchaser without regard to
who may own the land or other property
when assessed or when sold.
| SEC. 4. All taxable property brough into the
state or acquired or held by any person before
the first day of February shall be assessed and
pay taxes for the current year
SEC. 5. Every person shall be assessed in the
county in which he resides at the time Of the as
sessment; real property shall be assessed in the
county where situated; and all personal prop
erty owned by any person, in any county other
than that of his residence, shall be assessed in
the county in which the same may be situated
on the first day of February of the current
year, and the list thereof may be rendered by
an agent; money on deposit, or loaned at in
terest, in or out of this state, and Stocks in or
out q this state, shall be taxed in the county
wheIo the owner resides.
SEC 6. All incorporated banks, or other com
panles, liable to taxation on their capital stock,
shall be assessed for said stock in the county in
which the principal Office or place of transact
ing business is situated and if there shall be
no such principal office or place Of business,
then IN the county or counties in which the
business of such company shall be carried on.
ASSESSMENT ROLLS FURNISHED.
SEC. Z. The Auditor of Public Accounts SHALL
before the first day of February in each year, or
as soon thereafter as he can, furnish each clerk
of the board of supervisors with three copies
Of suitable assessment rolls, properly ruled
and headed, for the assessment of personal
property and polls, in which to enter the fol
lowing items, VIZ: The name of the individ-
ual, corporation, company, society, partner
ship or firm, to whom any property shall be
taxable; number of cattle, number of horses. |
number of mules, number of sheep, number of
swine. in excess Of the number exempted, num-
Der of carriages and other wheeled vehicles,
pianos, pistols, dirks, bowie knives, sword
canes, watches, jewelry, and gold and silver
plate, with separate column for the value
of RachA. Of in, MOI.