The Brookhaven leader. [volume] (Brookhaven, Miss.) 1883-1891, 1889-02-07
The FOIL Tax Law.


That the failure to pay. the poll tas
as assessed and levied under the laws
of this State be and the same is here
by declared to be misdemeanor, and
punishable by the fine hereinafter sci
forth.
SEC. 2. BE il further enacted, That il
shall be the duty of the sheriff, on the
tirst day of January, to prepare list
of the names of all persons who may
he delinquent in the payment of pol
tax for said year past, which list he
shall cause to he posted ut each post
Office in his county for sixty days fol
the information of all delinQuents, tC
which lists he shall attach the atfida.
Wit required by section $40, Code Of
1880, and the sheriff shall have and
receive the sum of twenty-five cents
for each delinquent so included in said
hist, the same to be taxed as part cost
against such delinquent; prorided
however, persons SO delinquent fol
poll tax, who shall voluntarily pay
the same OH or before the first day Of
March, in each year, shall only be
liable for and required to pay to the
sheriff the sum of one dollar anC
twenty-five cents: and the sheriff and
tax-collcctor shall only receive tn,
fees and damage now allowed by law
where he shall on or before the first
day of March, in each year max,
actual levy or distress for such delin-
quent poll tax.
SEC. 3. BE it further enacted, That
the sheriff shall endeavOr to collect
the delinquent taxes as now prescrib-
ed by law until the first Monday in
March following, when he Is required
to make report to the Board of Su-
pervisors, and he shall be entitled to
the fees, as in Code of 1880, and chap.
ter 4, Acts 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, a full list of the
delinquents for State poll tax
resident in the district of said justices
respectively, which list shall state the
fact of the delinquency of the persons
therein named, and shall be sworn to
by the said sheriff, and the same shall
thereupon become prima fdcia evidence
of the facts therein stated.
SEC. 4. BE it further enacted, That
each justice, on receipt of said lists sc
sworn to by the sheriff, shall execute
to the sheriff his receipt therefor fol-
the total number of delinquents fur
nished him, and shall Immediately is.
sue warrant for the apprehension
and arrest of such delinquents noted
in said list, us may be resident 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,
or the 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 charg-
ed with miSdemeanor are now tried
by law.
Sec. 5. BE it further enacted, That
upon the trial of each delinquent foI
the poll tax assessed against him by
law, such delinquent may show in de-
Tense to said charge, that lie has paid
said poll tax, or that he was not
liable to assessment as Il poll tax
payer, and if the justice should
adjudge the party guilty, he shall as
sess fine against him of one dollar
and costs, which costs are hereby fixed
at one dollar for the justice, one dol
lar for constable, including
mittimus, and twenty-five cents to the
sheriff for posting, and said fine and
costs are to be paid or worked ont as
other fines and costs are worked out
by those coveted of other offenses
against the criminal law of the
State.
SEC. 6. BE it further enacted, That
the justices of the peace shall make
full reports, and pay over all delin-
quent taxes collected by them as pro-
vided III section 2230, Revised Code of
1880, and on those days the sheriff
shall revise said delinquents by eras-
ing all names who have paid or work
ed out their delinquent poll taxes, and
return said lists to the justices of the
peace for proceedings against those
who have not been found or who have
not paid.
SEC. 7. Be it further enacted, That
the Board of Supervisors shall not al
low any insolvencies, as provided in
section 81, Revised Code of 1880,
until the justices of the peace make
their report, and then allow only such
as cannot be found in the county, or
those who have died or removed
from the county, or who were exempt
from the payment of poll tax.
SEC. 8. Be it further enacted, That
any sheriff, justice of the peace or
constable failing or neglecting to do
his duty as provided in the previous
sections of this act, shall be deemed
guilty of misdemeanOr, and fined in
a sum of not less than five dollars in
each case, or imprisonment in the
county Jail for thirty days, or by both
such fine and imprisonment.
SEC. 9. BE it further enacted, That
chapter 3, acts, 1884, approved March
18th, 1884, entitled San act to secure
the faithful collection of delinquent
personal taxes, be and is hereby re-
pealed, and that such part or parts
Of sections $40 to ga inclusive of the
Code of 1880 as may have been re-
pealed by said chapter 3, acts 1884, be
and the same are hereby revived.
SEC. 10. BE it further enacted, That
this act shall not apply to any one
physically unable to work out his fine;
and this act take effect and be in force
from and after its passage.
Approved, March 8, 1888.