The Port Gibson reveille. [volume] (Port Gibson, Miss.) 1890-current, 1892-04-27

tttc Dllt CfcNtlHS n STATE TcNtHuc agent
Briefly stated, The bin provides that
al the election IN 1895. and at all fol-
lowing elections, this officer shall be 0
Iectcd In the same manner as other
state officials aud that until that date
Tho Office shall be filed by tho COVER
nor's appointment. s
After provision requiring The rev.
cnue agent to give bond In The sum of
$4,000, tho act proceeds:
@Aftcr the expiration of filc fiscal
year IN which the taxes become due
aud payable, and that, too, whether
the taxes were assessed, or properly
assessed, or moi, tho rcvcnue agent may
assess aud collect all past due taxes,
whether the same be by default of tho
assessor, collector or taxpayer; but II
the revenue agent institute suit against
any person or corporation who has
been correctly assessed, aud the tax
es so assessed paid, he shall be liable
on his bond to sucll person or ccrpo-
ration for ell COSTS and expenses In
eurrcd IN defending such suits, II The
Judge viii certify that tic suit was
frivolous, or that there was no ground
for the action.
alt Is the duty OF the state revenue
agent to investigate tho books, ac-
counts and vouchers Of all fiscal OFF,
GERS of the state, and of every county,
municipality aud leyce board, and TO
sue for, collect, and pay over alt rove
nue improperly withheld from either;
and ho has power and u Is his duty 10
proceed against all such officers and
their suretics, BY nc ION. 10 recover
any such revenue; and II is his duty to |
proceed by suit, In Tho proper court
against all officers, persons corpora
ti0Rs, companies, aud associations oil
pesS0as, for MI past due and gnpaid |
taxes owing TO thc slate, counties,
municipalities and lcyce boards, ,whcth-
or ad .ral0renl, privilege, license, poll
or other, and whether assessed or
properly assessed or not, If the fiscal
year In which the same ought TO have
beon paid have expired aud bis duty
to proceed by suit for the collection of
any such taxes arises, whether the fail
ure TO pay tho taxes originated from
the neglect or failure OF amy ofIicef or
board 10 perform his or It's official du-
~, or from the failure OF any person
or corporation to fully give in his or
It's property 10 tho assessor, or at a
sufficient valuation or otherwise. but
bis right and duty 10 collect money 1
FROM fiscal officer, whore The dcIin-
qucncy appears by correct open nc
count on the books Of the proper ac-
counting officer, shall only arise after
he has given thirty days notice 10 the
officer 10 pay over the amount. and
his failure 10 do so. a
ait Ia the duty Of the state revenue
agent, when amy person, corporation,
property, business, occupation or call
Ing, Iiable.io an adj rdlorem or privi-
lego tax, has escaped, or shall escape
taxation, BY. reason of not being assess
ed, or OF not being demanded, or 9th
crwisc, 10 assess tho same as the tax
collector il. authorized 10 do, and 10
collect and pay over the taxes thereon
In like cases.
alIc shall report all additional as
sessmcnts IN writing, to the tax-colIec-
tor, whose duty it will be ia enter the
same on the assessment roll, a. IN the
case OF an assessment by him, only he
shall note that The assessment Is made
by the state revenue agent. The tax
es on all such additional assessments
may be recovered by the state reve-
nue. agent by action, IL not paid with
In ten days after notice TO the party
assessed, II he be resident os the
state, or II "a nonresident, within ten
days after tho date of the assessments;
aud The proceedings may bc against
the person, or the property assessed or
both.
@T'he state revenue agent shall not /
assess taxes accruing prior to tho year
1885. and In all cases the burden oil
proof shall be on tho agent TO show
that the property or person was not
assessed, or properly assessed and
the person assessed or reassessed shall
have Ten days notice in writing before
bringing suit, but when the revenue 1
agent shall think property which has
l'een assessed aud approved by the
board OF supervisors has been improp-
erly assessed, he shall notify the board
Of Supervisors and summon the party
assessed TO appear before II for q re-
hearing. Tho board shall hear both
parties and decide The mailer of diff
ference, from which either party may
appeal.
y els
aFulI power and authority is given |
The state revenue agcnt TO examine {
and investigate the books, records, pa !
pcrs aud vouchers Of all fiscal officers. I
> @ll
aNeither the state. nor any county,
or Ievco board shall be
with any foes or expenses
on account OF any investigation or suit
made or Instituted BY the state rcvc-
nue agent; aud ho shall not receive
any salars; bat he shall be entitled 10
retain, As full compensation for his
services and expenses, ,twonty per cent
um on all amounts collected and paid
over by him.
aIn all suits against delinquent tax
payers, tho assessor and collector shall
be made parties and If IL shall appear
that ahe failure Of the Taxpayer 10
properly pay his taxes was caused by
the wiIful default or negligence Of The
assessor or tax-coilector, judgment
shall be rendered against the delanltcr