The Magnolia gazette. [volume] (Magnolia, Miss.) 1872-current, 1888-03-31

THE STATE OF MISSISSIPPI.

AN ACT to declare failure to pay
a poll tax misdemesnor, and
to provide tor the punishment
of the same.
SECTION l. BE it enacted by the
Legislature OF the State OF MISS
issippi. That a failure to pay the
poll tax as assessed and lowed
under the laws Of this State, be
and the same is hereby declared to
be misdemeanor and punishable
by the fine herein after set forth.
SEC. .. Be it further enacted,
That it shall be the duty Of the
sheriff, on the first day of Jsnu-
ary, to prepare a full list of the
names of all persons who may be
delinquent in the payment Of poll
tax fDr said year past, which lists
hs shall cause to be posted at each
post Office in his county for sixty
days foi the information of all de-
linquents, to which lists he shall
attach the affidavit required by
section $40, Code of 1850, ,and the
sheriff shall have and receive the
sum of twenty-five cents fer each
delinquent so included in said list.
the same to be taxed as part of
the cost against such :lelinquent;
provided, however, persons so
delinquent for poll tax, who shall
voluntarily pay the same on or
before the lst day of March, in
each year, shall only be liable for
and required to pay to the sheriff
the sum of one dollar and twenty
five cents; and the sheriff and tax
collector shall only receive tho fees
and damage now allowed by law;
where he shall on or before the
lst. day Of March, in each year,
make actual levy or distress for
such delinquent poll tax.
SEC. 3. BE it further enacted,
That the sheriff shall endeavor to
collect the delinquent taxes as
now provided by law until the
first Monday in March following,
when lie Is required to make re-
port to the board of supervisors,
and he shall be entitled to the fees
as in'Codc of 1880, and chapter
4, Ac's 1882, for any delinquent
poll tax he may collect and on the
first Monday of March of each
year, the sheriff shall furnish to
one OF the justices of the peace in
each justice district in his county,
full list Of the dchnquents for
State poll tax, resident in the
district of said justice respective
ly, which list shall state the fact
of the delinquency Of the persons
therein named, and shall be sworn
to by SAID sheriff and same shall
thereupon become prima facie
evidence of facts therein stated.
SEC. 4. Be it further enacted.
That each justicn on receipt of
said lists so sworn TO by the sheriff
shall execute to SAID sheriff his
receipt therefor for the total
number of delinquents furnished
him, aud shall Immediately issue
a warrant Cor the apprehension
and arrest of such delinquent
noted in said list, as may be re-
sident within his justice district,
and also for such others as were
assessed IN his district, but who
had subsequently removed to other
districts in said county, and SAID
Justice shall cause the constable IN
his district to forth hEith arrest all
dclinquents and bring them be-
fore SAID justice for trial as other
persons charged with nIsdemeanor
are now tried by law.
SEC. BE it furth er enacted.
That upon the trial of e1ch de-
linquent for the poll tax assessed
against him by law, such drlin-
quent may show in defense 10 said
charge, that he has paid SAID poll
tnx, or that he was not liable TO
assessment as poll tax payer,
and if the justice shall adjudge
the party guilty, he shall assess a
fiuc against him OF one dollar and
costs, which costs are hereby fixed
at one dollar for the Justice, one
dollar for constable, including
mittimUs, aud twenty-five cents
to the sheriff for posting, and said
fine and cost shall be paid or
worked out as other fiues and costs
are worked out by those convict
cd Of other offences against the
criminal law of the State.
SIC. @. Be 1t further enacted,
That the justices of the peace
shall make full reports, and pay
over all delinquent taxes collected
by them as provided in s,etion
Q.,QH Do.t....,l N L. 80 1000 AL