The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1880-03-24

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shall advertise it as The sale OF land for take
Is required to be advertised, and shall sell !
on some day when it Is lawful to sell land un
der execution in his county, and shall proceed
in all poets as required in making sale o
land for taxes on the first Monday OF March anC
he shall, at once report the list OF land sold tc
the state to the clerk of the chancery court
or if an individual is the purchaser. he shall
at once make and file the required convey
ance. and shall pay over to the proper persons
the taxes collected as in other cases.
LAND SOLD To THE STATE WHEN TAXES HAD BEEN
PAID HOW RELEASED.
SIC. 1906 When the owner, or any person
interested in any land held by the state by
purchase at a sale for taxes, shall produce a
tax receipt for the payment, to the collector
OF the taxes for which such land was sold, be-
fore such sale, and shall pay to the collector OF
taxes in the county in which the land is, all
taxes which have subsequently accrued on
said land and not been paid, taking his receipt
therefor, in duplicate, which such collector is
hereby required to furnish him, and shall file
with the clerk of the board of supervisors of
such county one OF said receipts, and with the
auditor Of public accounts the other of said re-
ccipts, and also the receipt first mentioned the
said auditor shall release to such person the
title OF the state to sucn land, which release
may be recorded without acknowledgment as
in other cases of conyeyances by the auditor.
The amount Of taxes on such land received by
such collector, shown by his receipt, paya-
bic into the state treasury, shall be charged to
him by the auditor, and he shall Immediately
pay the same to the treasurer, and the amount
of such taxes payable into the county treasury
shall be charged by the clerk of the board OF
supervisors to such collector, who shall at once
pay said sum to the county treasurer. The
said land shall be Immediately reported by the
auditor to said clerk as released as aforesaid,
and the auditor shall enter it on the roll IN his
office as released by the state, and shall there
after require the tax collector to account for
the taxes on such land as the property of pri-
vate persons; and said clerk shall make the
proper entry on the land assessment roll in
his office, to denote the release of said land,
and that it is to be dealt with accordingly
and the tax collector shall do likewise as to the
assessment roll in his office; and such land
shall be made to pay taxes for the fiscal year
in which such release occurs, if such taxes are
not included in those paid to procure such re
lease, which shall be done if the release oc
ours between the first day of October, and the
first Monday of March following
SEC. 107. The clerk, and auditor, and tax
collector shall each be entitled to fifty cents
for what they are required to do, aforesaid
to be paid by the person obtaining such re
4edSes anu the COlIeCbOF SHdlI also De 6ntlJIe0
to his commissions on the amount of taxes thus
collected to be deducted therefrom. 1.-THE re-
ceipt for the payment of the taxes, before the
sale Of said land was given by the tax colec
tor not in office when such receipt shall be
produced, and said release obtained, he shall
be held liable for said taxes.
PROCEEDINGS on INJUNCTION OF THE COLLECTION OF
TAXEs
SEC los. All causes which may be com
menced hereafter, in the courts of this state
in which it is sought to enjoin, or delay the
collection Of any taxes imposed by competent
shall be regarded as preference
cases, and the court shall proceed to final trial
and determination of the same at the earliest
moment compatible with the ends of Justice
and upon dissolution Of any injunction, to
enjon or delay the collection Of any such taxes.
so levied or imposed, upon any person or prop
erty in this state, the chancellor or court or
dering such injunction to be dissolved, shall
enter decree against the person sueing out
the same, and his sureties on his injunction
bond for the amount of the taxes so enjoined
and ten per cent thereon, and all costs Of suit,
and such decree, whether rendered by the
chancellor in vacation or term time, shall be
enforced by execution as other DEGREES for
money are enforced for the use of the state or
county, or both, or of the city or town or other
wise, as the may require; and the said
decree shall be lien from its date, upon the
property of the persons against whom it IS rem
dered, liable to execution; and all the prop
erty on which the taxes enjoined were assessed, /
shall remain bound by the lien for taxes de
cIared by law, notwithstanding such injunc-
ton; and such property may be sold under the /
execution upon such decree, and such sale
shar vest in the purchaser the title to such
property
SEC lO9, The provisions of the foregoing sec
ton shall apply to partial dissolution of an
injunction of the collection of taxes as well
as to total dissolution of such injunction, and
to an injunction of the sale of any property
for taxes; and in all cases of the injunction of /
the collection OF taxes, or of the sale of any
for taxes, the court, chancellor in
vacation, i'll dissolving in part or in whole, in
modifying an Injunction, shall have full power
to ascertain the facts by reference to a master
or otherwise, and to make such decree as may
be necessary to enforce the right of the state,
county. city. town or other competent author
H.