The clarion. [volume] (Jackson, Miss.) 1883-1888, 1886-03-24
An Act to Regulate the Assessment
of Real Property in the County of
Kinds.

SECTION l. Be ii enacted by the Legisla-
ture of the State of Mississippi, That the
tax assessor of the county of Kinds, shall
keep an office in connection with the office
of Chancery Clerk of said county, and
shall at all times be present in person or
by deputy, and the assessor of Kinds
county in his Office in each district of said
county shall keep a well bound and sub
stantial book, to be furnished him by the
Board of Supervisors, and paid for ont of
the County Treasury, which book shall be
properly ruled, and headed, so as to give
column for the name of tie vendor Of anv
and III the county, another column for the
name of hevendee, another for the descrip
ton of the land, aid another TOR the date of
The conveyance, and the price paid per
acre for which the land is sold: and when
any person shall purchase any land or
realty in said county, ne shall take his
deed of conveyance to the Assessor at his
office in the proper district, and the Assessor
shall enter in said book provided for that
purpos the name of the vendor, the name
OF the vendee the description of the lsnd
price per acre, and date of the conveyance
and shall change the assessment of The land
on the roll 10 the name of the purchaser,
and shall attach to the deed certifc cate
tina il has been properly entered, and the
land assessed to the purchaser, and il shall
not be lawful for he Chancery Clerk 10 re-
J
not attached such certificate; and no dee d
recorded by the ERIK without such certiti-
cate recorded with IL, shall give con-
structive notice 20 third persons Par les
who desire TO have corrected any CHROME
Gus description of any real property
| asses ed o them. shall apply TO he A assessor
who shall maze the proper change on the
land roll and for such change of assess
ment and entry of deed The assessor shall
be allowed the sum of one dollar tn be paid
by the party having the change and entry
made. Provided, That all changes in the
value of the land assessed, shall be made
by the Board of Supervisors rs now pro
yided by Jaw; and provided further, That
all changes OF assessments of land erroneou
description or of valuation shall be made
before the copy of he roll is delivered to
the Sheriff and Auditor of Public Aceo ints
No such changes shall be made between the
first of October and the first Monday OF
March each year.
SEC. 2. Be it further enacted, That the
corrected copy of The land roll OF 1853, nos
used by the Sheriff of said county in col
lectiug taxes, shall be delivered by the
Sheriff to the Assessor, and such copy shall
constitute and become recor in the office
of the Assessor, and from i'll corrected
land roll, and from he said book Of entry
OF deeds, the Assessor shall, in 1885, make
out corrected assessment roll of the lands
III Ills county. duu sudll cert " the same to
be correct, and deliver he same TO the
Board of Supervisors for examina, ion and
correction at he time now required by
law. And when the Board has examined
corrected and approved sud roll the Cler k
of the Board shall furnish the Auditor of
Public Accounts with copies as now re-
CURED by law, and the original roll he shall
deliver 10 the Assessor, and il shall be a
record in the Assessors office, and from the
original roll thus made each year. and the
book of entry deeds, the Assessor shall make
his corrected roll for the succeeding wear
And the Assessor shall be allowed by tho
Board of Supervisors the sum of one hmm
dred dollars out OF the County Treasury
each year for the roll required t. be made
by this Act said sum to be allowed and
raid when the roll has been completed and
delivered TO the Board.
SEC 3. Be itfurther enacted, That in 1887
and every four years thereafter, the Asses
sor shalt prepare, from the record kept nv
him, corrected slips of the descriptiou Of
real estate owned by each tax payer in the
county, to which slip shall be atiached the
oath of the lax payer, who shall under oath
value his lands, from which slips thus sworn
to the Assessor shall fix the value of the
lands to be assessed. Proridsd, That when
the owner of land is unknown or is a non.
resident, the Assessor shall value the land.
at what it is reasonably worth, and if the
fOStof1ce OF ine DOn-reSluPnt Is known. he
shall be notified in writing at what price
his property is assessed.
SEC. 4. Be it further enacted, That
the Assessor of said county shall re-
ceive as compensation each year Eve
per centum of the amount of State tax
contained in his assessment of real and
personal property, payable out of he State
Treasury on warrant of the Auditor when
certified copies of his roll shall be deposits
ed in the Auditors Office. Provided, that
his compensation shall not be less than
three hundred dollars. Provided further
that the Board of Supervisors of said county
shall al ow the Assessor seven cents for
each individual assessed, payable out of
the County Treasury; and for enumeratine
the edncable children Of his county. when
required by law, and making a list thereon.
for each child three cents shall be allowed
by the Board of Supery isors to the Assessor
out of the County Treasury; and for max
ing Isis of persons liable to jury service.
he shall receive he compensation how
allowed by law.
Approved March Is, 1886.