The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1884-03-01

State and county taxes. The board of SD
pervisors of the several counties in said
levee district shall have the same power at
the same time and in like manner, to raise.
reduce, change, alter or correct the assess
ment of the property of such corporations
that may be given them by law, over the
assessment Of property of individuals. All
lands belonging to said railroad companies
or other corporations, which may in any
year be delinquent for non-payment of
said ad valorem levee tar, shall be adver-
tised and sold By the proper tax collector
At the same time, and in the same manner.
that he sells delinquent lands of individual
tax payers; and if at such sale no person
bids the amount of taxes, damages and
costs due thereon, he shall strike the came
of TO the State, and the redemption or
purchase of said lands, whether sold to the
State or individuals, shall be governed by
the law applicable to lands of individuals
sold for non-payment of State and county
taxes. Whenever any railroad company
shall fail to pay said ad valorem levee tax
IN its rights of way, road bed, depots or
other buildings or fixtures connected with
Its road bed, the tax collector of the coun-
/ ty shall levy upon and sell the same for
/ the taxes due, upon publication of notice
Of the time and place of said sale for thir-
/ ty days in some newspaper published in
| said county, and if there be no newspaper
! published in said county, then the notice
hereinbefore required to be given shall be
made by posting written notices in three
public places in said county, one of which
shall be on the door of the court house
| therein and therefor. The time for the pay
nent of said levee tax by said railroad com
! ianies or other corporations shall be the
time fixed by law for the payment of State
md county taxes by individuals, and said
companies or corporations shall be sub
iected to the payment of the same costs,
ices. interest and damages for the non
! payment of said levee tax, as individ
lals. The deeds of tax collectors OF
ands belonging to such railroad com
panies or other corporations, sold for non
rayment of said levee tax shall have the
same effect and be governed by the same
avs that govern deeds of tax-collectors
conveying lands of individuals sold for
1on-payment of State and county taxes,
md the same rule shall apply to deeds of
he State conveying such lands to purcha-
'tI6 dllbI tIlb llilt lOI TtutluDIlOu mas OK
pired. If there should be no assessor in
my county to receive and make the asses
nent of such railroad companies or other
corporations for the year 1884 as herein
required, then the clerk of board of SUPER
visors of such county shall receive and
make said assessment, and do all things re-
quired herein of the assessor, and if any
If said railroad companies or corporations
Sho~l | in any year neglect, refuse, or fail
to give in and value their property as here
in required, then the board of supervisors
Of the county wherein the same may be sit
uated, shall assess the same and list it on
the assessment rolls for the collection of
the levee tax.
SEQ. To- Be il further enacted, That all
property situated between the line of the
levees herein provided for, and the Mis-
sissippi river, shall be exempted from and
not liable for the taxes herein assessed and
levied.
SEC. 16. Be it further enacted. That the
tax collectors of the several counties EN-.
braced in whole or part in said levee dis
trict, shall, on or before the first day of
July, 1884, each execute his bond with good
and sufficient sureties, 10 be approved by
the president of the board of supervisors
of their respective counties payable to the
board of Levee Commissions for the Yazoo-
Mississippi Delta, and conditioned that he
will faithfully collect, account for and pay
over accordingsto law, all the levee taxes
herein provided for, collected by him dur
ing his term of Office. Said bonds to be in
the following sums, to-wit: The bond of
tho faN-aOlIaptnr of HOabn,,o
teen thousand dollars; of Tunica, Ledore
and Yazoo, ten thousand dollars each; of
Sundower, eight thousand dollars; of Quit
man, Tallahatchie and Pamela, six thous-
and dollars each; of DeSoto and Holmes.
| five thousand dollars each; and any tax
collector failing to execute his bond as
| aforesaid on or before the first day of July
1884, shall forfeit his office of sheriff and
tax collector, and the same shall thereby
become vacant; and the sheriff and tax col
collector of said counties hereafter elected
| shall, before entering upon the duties of
their Office, execute their levee-tax bond as
aforesaid and on failure to do so, shall for
felt their Office of sheriff and tax collector.
and the same shall thereby become vacant
The board of Supervisors shall, and it is
hereby made their duty to increase the pen
atty of said bonds to the full extent of the
levee tax to be collected in their counties in
any one year and may at any time
re uire the tax collector to strengthen his
levee-tax bond by the addition of other
sureties, to be approved by the board, for
the better protection of the levee fund. and
any sheriff and tax collector falling for
thirty days from the date of such order to
comply with the order of the board in this
respect, shall forfeit his Office and the same
shall thereby become vacant; and the
board of supervisors shall order an election
to fill the vacancy as provided by law. All
the levee-tax bonds executed as aforesaid
by tax collectors shall be filed with the
clerks of chancery courts of their respec-
tive counties and recorded as the bonds of
county officers. And suit may be brought
upon any of said bonds at any time in the
county of the principal obligor.
SEC. IL. Be it further enacted, That the
Auditor of Public Accounts, or any other
officer who may now or hereafter be au-
thorized to receive the State tax, shall like
wise receive said ad valorem levee tax; and
it is hereby made the duty of such officer
to collect said tax from any taxpayer pay
ing taxes to him on property located in
said levee district, and to pay the same
when collected over TO the treasurer of the
levee board. All lands lying in said levee
district sold under the laws of this State for
non-payment of State tax, shall likewise
be delinquent for said levee tax after the
same is due. and whenever such lands are