The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1890-04-12
PUBLIC LAWS.
AN ACTtO provide for the collection of
taxes on merchants doing business in
any locality for less period than

AN ACT to provide for the collection of
taxes on merchants doing business in
any locality for a less period than
one year.
Section l. Be it enacted by the leg
islature of the State of Mississippi,
that in all cases where . merchant |
or vendor of merchandise shall locate |
and commence business in any county |
or town after the time for assessing |
taxes, it shall be the duty of the tax
collector, when Issuing a privilege |
license to said merchant or vendor, to |
assess the regular ad yalorem tax as
sessed on other property in such
county and to report at once such as
sessment to the clerk of the board of
supervisors for entry on the assess
ment roll. If the time for collecting
taxes has arrived, the collector shall
at the time of assessing such taxes,
collect the same. Cities and towns
may assess and collect taxes on such
persons in like manner; provided,
such merchant or vendor may be
exempt from tax by showing thst the
capital invested in such business had
previously been assessed in the State
for the same year.
This act shall take effect Immediately.
Approved FEBRUARY 81. 1890.
AN ACT to require the State Treasurer
to pay over to the Board of Levee
Commissioners for the Yazoo-Mis-
sissippi Delta, certain levee funds
now in bis hands, arising from the
payment and collection of delinquent
District No. Levee Taxes, and for
other purposes.
Whereas, There is now in hands of
the State Treasurer about the sum of
six thousand dollars of levee funds,
arising from the sale and redemption
of lands forfeited and sold to the board
of levce commissioners of the State of
Mississippi, district number one, or Of
lands sold to the State that stood
charged with the tax aforesaid; and
whereas, there are still other lands un-
redeemed and unsold which stand
charged in part, with said levee tax,
which may in any manner be paid into
the State Treasury, as said lands are
redeemed or sold; and whereas, the
said levee board, district number one
aforesaid, has been abolished, and the
lands formerly constituting said dis
trict with other lands have been in
corporated IN new district, by the
name of the board of levee commits
sioners for the Yazoo Mississippi Delta,
and thereby said last named board has
become entitled to have and to use all
the levee funds aforesaid now and
hereafter to be collected from lands in
the said last named levee district for
levee purposes; therefore,
Section /. Be it enacted by the
Legislature of the State of Mississippi
? as follows: The said State Treasurer
shall forthwith pay over and fully &C.
count to the treasurer of , the said
board Of levee commissioners for thu
Yazoo-Mississippi Delta for all moneys
and funds now in his hands, or tha
may hereafter come into his hands
arising from the sale or redemption o
I lands charged in whole or in part will
!. the taxes imposed and levied by tn
: terms of the act incorporating the sai'
, board of levee commissioners, distric
!, number one. He shall take the receip
4 of the treasurer of the said board Q
a levee commissioners for the Yazoc
v Mississippi Delta, for all such sums s
paid over to him, which payment an
receipt shall act as full acquittanc
to said State Treasurer of oil sums 8
:, paid over and accounted for by hin
and for which he shall have taken th
j, receipt of said levee treasurer as afor,
;, said.
q Sec. 2. 1t shall be the duty of Ii
;. treasurer of the said board of leve
A. commissioners to accept, receive an
n receipt for all moneys that the sal
70 State Treasurer shall be bound to pa
n over and account for to him, for th
7 use of said board; and also to receiy
. and receipt for all other sums that ma
accrue from the redemption or sale {
any lands standing charged with ii
said district number one, levee taxi
as aforesaid, no matter by whom sal
payments shall be made; and for tt
,o faithful disposition of all such sun
"a the said treasurer may receive undo
- the terms of this act he shall be lab
a. on his bond as the treasurer of sal
=, board, as for the receipt and dispos
., ton of any and all other levee funds.
i Sec. 3. The Auditor of Public A,
"a counts, hereafter, on the redcmptio
f., or sale of any lands now held by tt
~ former district number one levt
;. board, or by the State of Mississippi
;; where the lands so redeemed or sol
"A stand charged with any such distri
;, number one levee taxes, shall collie
Dis all such district number Que taxes I
D. are now required to be collected b