The Brookhaven leader., 1886-04-01
NEW LAWS.
Acts Passed by the Legislature or
1885.

AN ACT to amend the Charter Of the City Of
| BrOokhaven ia relation 70 property which has
escaped taxation.
SECTION. /. BE it enacted by the
Legislature of the State of Mississiupi.
That ia all eases where property, real or
personal, situated within the corporate
limits of the city of BruOkhaven and sub.
jet since the year 1880 to State tax, has
not been assessed and placed upOn the
assessment rolls of the county, the Board
of Mayor and Aldermen of said city be
and they are hereby authorized and en-
powered to appoint some suitable person
to assess such property and make return
thereof to the Board of Mayor and Alder
men. at such time as they may designate.
aud the person so appointed shall have
authority aud it shall be his duty to pro-
coed at once to assess all such property
for all years since 1850 that has escaped
municipal taxation for said wears. and
the assessment when so made, returned To
and approved by the Board of Mayor and
Aldermen shall be primd facie correct as
to all things contained therein; Provided.
That before such assessment shall he an
proved, the Board of Mayor and Alder
men shall cause notice to be published
III SOM newspaper published in the city
of BroOkhaven, for the period Of one
shall be notified that at time to be nam.
ed in said notice, the Board of Mayor and
Aldermen will proceed to examine the
said assessment and hear objections made
thereto, the time named for the eXamina-
ton shall not be more than thirty DAYS
alter the notice. Such assessment shall
be made in the form ~ now provided by
the general laws of the State for the as
sesslnent of property for State and Coun-
ty purposes, except the State and County
taxes shall he omitted.
SEC. 2. Be it further enacted, That
when such assessment has been com
pleted and approved by the Board, a GER
titled copy of the same shall be made by
the Clerk of the Board and delivered to
the city tax collector, whose duty it shall
be to proceed to collect all taxes that ap-
pear therefrom to be due the corporation
in the same manner as now provided by
the charter of said city for the collection
of corporation taxes.
SEC. 3. Be it further enacted That
such assessment SO made shall remain in
force until the said Board of Mayor and
Aldermen shall order new assessment to
he made under the provisions of this act,
which said Board of MavOr and Aldermen
are hereby authorized to do when it shall
be deemed necessary and proper, and tax
es for municipal purposes shall for all fn-
ture years, until otherwise directed by
said Board of Mayor and Aldermen, he
collected on the property assessed on the
basis of valuation fixed in said assess
ment.
SEC. 4. BE it further e'acted, That
the Board of Mayor and Aldermen of SAID
city lie and they are hereby authorized to
fix the compensation of the person making
the assessment; Provided for by this act,
as we'll as that of the collector for the col.
lection of the taxes collected under the
provisions of this act.
SEC 5. Be it further enacted, That
this act 81 all not be so construed as to APP
ply to any property exempt from taxa
ton under the general laws of this State.
SEC. 6. Be it further enacted, That
this act shall take effect and be in force
from and after it's passage.
Approved March 9th, 1886.