The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1888-03-31

- Ne-AN f~N"AAN+ - tAN9NAAnNN ~ ~
tion two of this act.
Sec. 5. Be il further enacted. That
this act take effect and be in force from
and after the first day of October, 1888.
Approved, March 5. 1888
AN ACT to declare failure to pay a
poll tax misdemeanor. and to pro-
vide for the punishment of the same.
Section l. BE it enacted by the Leg
islature of the State of Mississippi,
That failure to pay the poll tax as
assessed and levied under the laws of
this State, be and the same is hereby
declared to be a misdemeanor and
punishable by the fine hereinafter set
forth.
Sec. 2. BE it further enacted. That
it shall be the duty of the sheriff, on
the first day of January, to prepare a
full list of the names of all persons
who may be delinquent in the pay
ment of poll tax for said year past,
which lists he shall cause TO be posted
at each post office in his county for
sixty days for the information of all
dclinquents, to which lists he shall at
tach the affidavit required by section
$40, Code of 1880, and the sheriff shall
have and receive the sum of twenty
five cents for each delinquent so in
cluded in said list, the same to be tax
ed as part of the cost against such
delinquent provided, however, per-
sons so delinquent for poll tax, who
shall voluntarily pay the same on or
before the LIST day of March, in each
year. shall only be liable for and re-
quired to pay to the sheriff the sum OF
one dollar and twenty-five cents and
the sheriff and tax-collector shall only
receive the fees and damage now al
lowed by law and he shall ON or
before the 1st day of March, in each
year, make actual levy or distress fol
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 Marcl
following, when he is required tC
make report to the board of supervi
sors, and he shall be entitled to TIN
fees as in code Of 1880, and chapter 4
Acts 1882, for any delinquent poll tal
he may collect and on the first Monda,
of March of each year, the sherif
shall furnish to one of the justices o
the peace in each justice district in hi
county, a full list of the delinquent
| for State poll tax, resident in the dis
trlct of said justice respectively, whicl
list shall state the fact of the delin
quency of the persons therein named
and shall be sworn TO by said shcrii
and same shall thereupon become pri
ma facie evidence of facts therein
stated.
Sec. L. Be IL further enacted, Tha
each justice on receipt of said lists 81
sworn to by the sheriff, shall execut,
to said sheriff his receipt therefor fol
the total number of delinquents furn
ished him, and shall Immediately issu,
a warrant for the apprehension ant
arrest of such delinquent noted il
said list, as may be resident within
his justice district, and also for sucl
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
or sheriff, If there be no constable IN
his district, to forthwith arrest all
delinquents and bring them before
said justice for trial as other persons
charged with misdemeanor are now
tried by law.
Sec 8. Be It further enacted, That
upon the trial of each delinquent for
the poll tax assessed against him by
law, such delinquent may show in de-
fense to said charge, that he has paid
said poll tax, or that he was not liable TO
assessment as poll tax payer, and II
the justice shall adjudge the party
guilty, he shall assess a fine against him
of one dollar and costs, which costs
are hereby fixed at one dollar for the
justice, one dollar for constable, in
cluding mittimus, and twenty-five
cents to the sheriff for posting, and
said fine and cost shall be paid or
worked out as other fines and costs
are worked out by those convicted of
other offences against the criminal law
of the State.
Sec. 6. Be il further enacted That
the justices of the peace shall make
full reports, and pay over all the de-
linquent taxes collected by them as
provided in section 2230, Revised Code
of 1880, and on those days the sheriff
shall revise said delinquent lists by
erasing all nomes who have paid or
worked out their delinquent poll taxes,
and return said lists to the justices OF
the peace for proceedings against those
who have not bee found or who have
not paid.
Sec. Z. Be It further enacted. That
the board Of supervisors shall not al.
low any insolvencies as provided in
section 541, Revised Code of 1880, un.
til the justices of the peace make their
report, and then allow only such as
cannot be found in the county, OF
those who have died or removed from