Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1893-09-23

his prOpety either IN person or Dy leaNthS
at his usual place of residence, or business,
one of the taxable lists mentioned IN See.
four hereof, whereon said inhabitant is
hereby to make out anG deliver to said as
SCISSOR Il true and null list Of all his taxable
property which he was possessed of on the
LIST day of September, next proceeding, "l-
Their in right of himself or his wife or any
other person for whom he ought to give IN
property. To such list the said inbabitant
Shall certify Ivy his oath or affirmation, as III
dictated in Sec. four hereof, which the sat
assessor is required and authorized 10 act
minister. Any willful refusal or neglecd
by the tax payer to make and deliver on
oatl, such list to said assessor, when re-
ouired shall make him liable to Il fine oil not
more than fifty dollars or not more IMAM
thirty DAYS Imprisonment in the town jail,
or either, on conviction before the Mayor,
and it is the duty OF said assessor to report
all such wilful reiusals or neglect, 70 the
Mayor, preteriiDg charges against such ue-
~linquents therefor; and any incorrect or UNI
der valuation, wilfully made by any TAX
payer or person required by this ordinance
10 render such taxable list, shall be pun
ished in a similar amount Oh conviction be-
fore the Mayor and it is the duty OF the as
SCISSOR to report all such cases to TIE Mayor
and to prefer charges therefor. Inc asses
sor shall also report all wilful relusals OF
neglect to give III such lists ana az ihcoF'
rect valuation to the Board, Win MS lca,
sons therefor, and said Board shall procce"
at it's next meeting to investigate anu iN
the value thereof, as may be just and far;
or the Board may adjourn the investigation
until some future meeting or set 1t Tor III
f ture time, and may require such person 10
produce his books aud papers, showing lne
amount of his taxable property, or any ON
er books or papers the Board may thiiik
/ will aid them in arriving at a just estimate
of his property, and any refusal or heSl"et
to comply with the orders oil the Doafo 7"
produce books or papers by such person
Shall be punished by i line OF not more than
one hundred dollars Oh conviction before
the Mayor. The Board shall have all thc
powers and authority in such matters that
are conferred on the Board of supervisors
, in this State by law in matters OF Il IKE ma
d ture. The party to be assessed by the
J, Board shall haye at least one days noticH
OF the time of such invests CATION 10 De
:; served by the Marshal in writing 10 DC IS
II sued by the Secretary OF the boaf1 am,
shall haye an opportunity OF beihs heai"
before the Board on such matter, ellhei ~
person or by counsel, as he may elect SAT-
assessor shah assess the value of the property
OF all ron residents Of said own.
6. The assessor shall complete ana oertlil
n his assessment rolls with an affidavit appeE'
le ded thereto, that he has faithfully chheav
ored to ascertain and assess all the properly
% in sad town and that he has not omltle,
:. any person or thing through favor, ieat u
:. partially, and that he has administered
the oath required in every case Whefc !
was in his power to do so and shall deliver
the same to the Secretary Of the Board OF
:. or before the first Tuesday in October !,
each year. Any person dissatisfied VIZ,
any assessment may file his objection witt
the Secretary of said Board vt any time be
=. lore said rolls are finally approved by sal'
Board, AM said Board shall examine tn
=. assessment rolls, and make any cofrectIo
-. they may deem Just .,.,
=. the rolls and deliver the same us dlrecle
e.. or if the same shall not be approved by I'll
g.. Board the Board may by resolution ulreS
:. the assessor to make Il new roll or rolls, .
assessment, or it may appoint some otnt
~. suitable person to proceed Immediately |
or make the assessment and return the sam
AS speedily as possible, and within SON
or time TO be named by said Board IN its o
der, and whenever the same shali pe II
turned, the Board shall assemble 70 recel,
Oh the same and appoint some early gay 20 :.
49,, anime the same and TO hear ana deterih'i
le) objections thereto and post notices there,t
-. See. s. The Board shall meet on lile l
IS, Tuesday in October in each year except
OF the event provided for in See,I hefeoll
il examine the assessment rolls ana TO ne
5 Il objections to any assessment ana corle
The any undervaluatiOns, and slali slt lroil VI
ed; co day until the same shall be dispose,
not and all proper corrections made; and Whi,
-. approved, the said assessment rolls slla'',
-. retained and carefully preserved by !,
-. secretary of said Board as n record OF
60 Office. and the said rolls, when eXahlh
-. and corrected and approved shall be Ill
.... and conclusive rs to the assessments CO
49,. tanned therein.
D.. Sec. Q, The Board shall make the annt
...: Iovv of taxes AS soon after the final
proyal Of said rolls rs convenient IN ca
arly year, but any levy subsequently made sh
lug not be invalidated thereby. ,..
Sec. 10. BE it further ordained that
49,. occasion being urgent this ordinance ia
go. effect and be in force from and after lts p
80. sage. ,ooo
.... Approved by me this, Aug, 4: iT'3;r
Mayor