The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1890-03-15

~ 1AaAA 10 III All AIrtiI ~ NaAlU tuu
binding as if made at the regular time
provided by law. Il shall be the duty
of the tax-collector when collecting
the taxes of 1890 to collect the back
taxes required to be assessed by this
sect ion, aud in case ofdefault, the land
upon which taxes may be unpaid shall
be sold for all taxes due thereon, in-
cluling 1890 and any past year. Such
sale shall be at the time now provided
by law, and subject to all laws now in
force for the sale of land delinquent
for taxes, unless in conflict with this
act.
Sec. 7. The Board of Supervisors of
any county in which injunction, or
other suits to prevent the payment of
taxes may now be pending, are hereby
authorized, with the approval of the
Auditor of Public Accounts and the
Attorney-General, to compromise and
settle such taxes on fair and equita-
BILE basis, and the State taxes shall be
settled on the basis agreed upon, but
this section shall not be construed to
conflict with the preceding section, ur
to suspend action Hereunder until
such compromise is made. Such taxes
may be compromised on the basis of
the.eanalization or reassessment pro-
vided for in this act, and the taxes
made payable at the same time as the
taxes of 1890. Upon filing written
agreement Of such settlement in the
Office of the Board of Supervisors, the
assessed property of the parties owing
the back taxes shall be liable for the
same under the corrected assessment,
and the tax-collectnr shall enforce pay
ment of sand tax in the same manner
and at the same time as taxes of 1890
are collected or distraint made there
for.
This act shall take effect Immediately.
Approved February "a, 1890.
AN AcT to amend an Act TO declare
failure to pay poll tax misde-
meanor, aud to provide for the pun
ishment Of the same, approved
March Sth, 1883.
Section | BE ii enacted by the
Legislature of the State of Mississippi,
That failure to pay poll tax as as
sesscd and levied under the laws of
this State be aud the same is hereby
declared 10 be misdemeanor, aud
punishable by the fine hereinafter set
| forth.
Sec. 2. That it shall be the duty Of
the sheriff, on the first day of January,
to prepare full list of the names of
all persons who may be delinquent in
the payment of a poll tax for sail year
past which lists he shall cause 10 be
posted at each postolllec in his county
for thirty days for the information OF
all delinquents. to which lists he shall
attach his affidavit that said lists con-
tain the names of all persons deln-
quent for poll tax MS shown by the MS
sessmenl roll in mis- Office, aud that he
has endeavorcd, as far as possible, to
collect the same, aud tho sheriff shall
have and receive twenty-five cents foI
each delinquent So included in said
lists, the same to be taxed rs part o
the cost against such delinquent; pro
vided, however, persous so delinquent
for poll tax who shall voluntarily
+ without personal demand therefor, pa,
the same on or before the first day o
February in each year, shall only b,
liable for and required to pay to th,
sheriff the sum of one dollar and TWEEN
, ty-five cents.
Sec. g. That the sheriff shall en-
deavor to collect the delinquent take
as now prescribed by law until tn,
first Monday in February following
when he is required to make a repor
/, to the board of supervisors, and h
shall be entitled to the fees, as In tn,
Code of 1880, and chapter 4, Acts 1 49,
for any delinquent poll tax he ma,
+ collect, and on the first Monday of Feb
0 ruary of each year, the sheriff shal
. furnish to one of the justices OF tn
peace in each justice district In th
s county a tull list of delinquents 70
< State poll tax, resident in the distriC
' of said justice respectively. which lis
{ shall state the fact of the delinquenc
s Of the persons named, and shall b
/ sworn to by said sheriff, aud the sam
j. shall thereupon become prima faci
: evidence of the facts therein stated.
r Sec. 4. That each justice on receiT
/ of said lists so sworn to by the sherif
e shall execute to said sheriff his receiI
o therefor, which shall be a release {
Q said sheriff for the total number {
n delinquents furnished by him, bu
/. only as to any matter thereafter occu
i ring respecting said delinquents, Q
Q failure thereafter to collect the sam
r and said justice shall Immediately issu
# warrant for the apprehension an
arrest of each delinquent noted in sal
+ list, as may be resident within his ju
J. tice district, and also for such Other
|. a. were assessed In his district, bt
g. who had subsequently, removed to otl
% er districts In said county, and sal
J. justice shall cause the constable. or Il
II sheriff. If there be no constable in h
n district, to forthwith arrest all deli
h quents and bring them before said ju
v tice for trial as other persons charge
h with misdemeanors are now tried
Y. law.
Is Sec. 5. That upon the trial of ca,
a- delinquent for the poll tax assessC
N against HIM by law, such dolinquei
II may show in defence to said charg
,e that he has paid said poll tax, or th
n he was not liable to assessment as
d poll tax payer, and if the justice shi
r adjudge the party guilty, he shall .
ar sess the fine against him of one doll
It. and costs, which costs arc hereby fixt
le at one dollar for the justice, one doll
G. for constable, including mittimus, al
,y twenty-five cents to the sheriff {
le posting. and said fine and costs shl
lie be paid or worked out as fines al
,s- costs are worked out by those co
he yicted of other offences against t
is criminal laws of the State.
y, Sec. 6. That the justices of {
he peace shall make full reports, and p
ID, over all delinquent poll taxes collect
de by them on the first Monday of Mar
H. in each year, and at each regular me-
e ing of the board of supervisors thel
So after unless relieved therefrom by 50
ne board; and on those days the clerk
A. 1.oo,I .c e,,,.orx,.ex,. ol,aI vox,