The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1886-05-08

Counc Shall meet 10 consider all 0Dlec0ns uleu 10
said rolls. and shall Immediately consider the same,
and for such purpose shall remain In long
may be necessary, not exceeding ten days, aud all
persons not making and fling objections to the as-
sessment rolls herein provided shall after the ap
proyal thereof by said Council be concluded by said
ing the validity thereof: Provided, however, that
said Council shall have authority at any time, TO
rect any clerical error in said assessment roll TO
raise lower the assessment of any property, which
by reason of casualty or Improvement has decreased
or increased in value.
Sec. IL. Be 1t further enacted, That after hear.
ing and dsposing of such objections may be filed.
to said assessment and the approval of the same by
the City Council said Council shall proceed at once
to levy ad valorem tax all the real and person.
al property in said city, for corporate purposes,
which said levy shall not exceed one per cent. per
annum upon the assessed value thereof But this
section shall not preclude said Couacl from leyying
tax sufficient to pay and discharge all of the legal
obligations of said City, for bonds heretofore or
hereafter issued or interest they may accrue there
on, or for school purposes.
Sec. Is. Be 1t further enacted That said Clerk,
ON or before the first Monday in October, of each
year. shall turn over to the City Collector the assess
ment rolls so approved, with certified copy Of the
order Of said Council, levying tax, and said Coec-
tor shall Immediately proceed to collect all taxes due
said city, and oil taxes remaining unpaid on the
18th day Of December shall be considered delinquent
aud said Collector shall proceed to disran and sell
any personal property liable therefor, and he shall
proceed In such cases of distress and sale, and be
entitled TO all costs aud damages is allowed Coun
ty Collectors for distress and sale of personal prop
erty for delinquent taxes and the taxes due said city
shall be lien on the thing upon which said tax 10
due, as well as upon any other property owned by
such delinquent within said city, at the time of the
tax becoming delinquent
Sec. IA. Be it further enacted, That after the
fifteenth day of January, Of each year, the City Col
La alIt .stx ols.
quent for taxes for sale ut the door of the Court
House Of Washington county, on the first Monday In
March following; such advertisement shall he insert.
ed in some newspaper published IN said city, IL there
be one, and II not by posting list OF the said lands
at the Court House door in said county, and shall
contain list of lands In numerical order, as they
are contained the assessment roll, as County Tax
Collectors are required to advertise delinquent lands
for SALE On the first Monday Of March il tue taxes
remain unpaid, said Collector shall proceed to sell
said land much and such parts of the lands Of
each delinquent tax payer as will pay the amount of
taxes due by him, and all costs and charges to the
highest bidder for cash. The Collector shall first
offer for sale lot or subdivision of lot, and II
such part does not produce the amount due he shall
add another lot or subdivision of lot and so on,
Ill he has offered oil the lands In said corporate limits
belonging to such individual subject to sale, and
such sale shall be continued from day to day, within
the hours prescribed for Sherffs sales until CON.
peted, and no error In such advertisement shall in.
validate except failure to describe lands sold at such
sale and IT, from any cause, said Collector shall fail
to advertise the lands for sale the first Monday in
March, he shall proceed to advertise said lands for
sale on some other day, than the first Monday in
March, such day to be fixed by the Council, giving
the notice. herenbef0re directed, and all sales 0i
land OH such day shall be as valid as II advertised
and sold on the first Monday IN March. The same
charges damages and costs shall be allowed to the
City Collector OH delinquent lands " Is allowed the
County Collector.
Sec. 10. Be II further enacted, That II any per
son at such sale shall bid the amount Of tax, and all
costs and charges due thereon to said city, the same
shall be struck of to him, and the Collector sba
execute deed to such person for the same. Ii no
person bids the amount OF tax due upon the lands
offered for sale and assessed to some individual
and all costs and charges 1t shall be the duty of said
Collector to strike said lnnd of TO the City Of Green
ville On or before the first Monday Of April, In
each year. the City Collector shall make out and file
list Of lands struck OF to said city, with the Chan
Gerry Clerk of Washington county, and shall also
transmit to the Auditor Of Public Accounts a list o.
lands struck of to said city, which have been sold tt
the State for State and county taxes, which said lis
of lands shall specify the date Of SALE the amount
taxes for which it was sold and each item of costs
incident thereto. And the list Of land so fled with
the Chancery Clerk shall be in lieu of conveyances
aud shall vest title in the city to all lands embraced
| In such lists, as q conveyance TO the city would
Sec. l6. Be ii further enacted, That when an,
lands within the corporate limits Of said city, shall
be sold by the Sheriff Of said county, for State ant
county taxes, to any purchaser at tax sale, said Sher
i shall refuse to execute deed to such purchaser
until such purchaser shall produce the certificate
said City Collector, or his receipt showing that al
the city taxes have been paid on the lands SO pur
chased and If any person shall within twelve month";
after any lands have been sold to the State apply
redeem the same, the Auditor of Public Account
shall refuse to give certificate of redemption to tn
same, until such person shall produce certifcat,
from the City Collector of Greenvile, showing tha
all city taxes have been paid, and upon the produc
ton Of such certificate the Auditor shall mark OF
such lands from the list of lands held by said city
but the Auditor may accept from such person offer
ing to redeem the amount shown by said list, to b,
due said city, which shall at once be remtted b,
said Auditor TO the City Treasurer Of Grcenyille.
Sec. II. Be 1t further enacted That The CIT,
Collector shall ile all conveyances Of land sold t
individuals in the Office Of the Chancery Court on
before tue first day of April, there to remain for on
year from the day of sale and the owner of such LIANT
or any one for him, may redeem the same within sal,
year by paying to said clerk the whole amount o
the tax for which said land was sold with costs an,
charges due thereon, and twenty-five per cent. dam
ages, said taxes costs and charges, and all cit
taxes which have accrued on said land since sal,
sale, and five per cent. upon the whole amount 81
due as compensation to the clerk saving infapts an,
persons of unsound mind whose lands may be sol,
for taxes the right to redeem the same after attain
ing full age sanity, from any purchaser thereof Of
the time therein prescribed, and upon the paymcn
of the value OF any permanent Improvement made oil
said land, after year from the date Of the sale
the same for taxes. upon the payment of the redemp
ton money the clerk shall mark said deed cancee,
and Day over said money as now required of him. Il