The commonwealth. (Greenwood, Miss.) 1896-1923, 1898-01-07

= into the treasury of the said Lev
" Board the annual sum of two dollar
" as a Communication therefore.
=, Every such person who shall be wit
:. in the said Leyee District, on or befo
70 the fifteenth day of October of eat
year, shall be required to pay the sa
> SUN Of two dollars, and as far as ma
be, the assessors Of the counties, an
parts OF counties in said Leyee Distric
when they make the regular annu,
q assessments, of persons and person.
A.. property within said Levee Distric
shall at the same time, assess all pei
sons not already by them assessed, VIII
shall be liable to pay the said con
mutation.
But the failure of the assessor t
make assessments, shall not exemp
any person liable thereto, from TIL
payment of the same.
And it is especially made the duty O
the sheriffs and tax collectors of tn,
counties and parts Of counties, in sale
Levee District, when making their an
nnal collection of taxes, to assess al
persons Emay come within thei,
knowledge who may be liable to pay
the same; and who may nave not been
assessed by the county assessors.
SECTION g. 1t shall be the duty of
the sheriff and tax collector Of each
county and part of the county, in the
said levee district, at the time such
tax collectors shall collect state, county
and levee taxes, to collect from all
persons liable to pay the same, the said
sum of two dollars, and the said tax
collectors shall make such collections,
receipt therefore, and make payment
thereof, into the treasury of the Levee
Board, at the same time, and under the
same checks and balances as they are,
Or may be, by law required to pay into
the said treasury, the present levee
taxes imposed by law, and which they
are; or may be, required by law, to col
lect and account for.
And such tax collectors, for any
failure to perform the duties imposed
upon them by this act shall be liable
to the same pains, penalties and forfeit
ures, damages and actions, as they are
now, or may be subject to, for any fail
urc to collect and account for the said
levee taxes.
SECTION IA failure to pay the said
communication, hereby required of each
person within the said Levee District
liable therefore, on or before the thirty
first day of December in the year for
which it shall be due, is hereby declar.
ed to be misdemeanor, and the same
shall be punishable by fine, as herein
after set forth. That is to say that it
shall be the duty of the sheriffs and
tax collectors, acting within the said
Levee District, on the first day of Janu.
airy of each year, to prepare full list
of the names of all persons within their
respective counties, liable to pay the
who may be delinquent
in the payment of the same for the year
last past; which lists, they shall cause
to be posted at each post Office for the
proper county, for thirty days, for in.
of delinquents.
To each list the officer preparing the |
same, shall attach his affidavit, that the |
persons named therein, are delinquent
for the payment Of the said commut-
alton.
For this service, he shall receive |
twenty five cents from each delinquent
included in said lists, to be taxed a. a |
part of the cost against said delinquent
Provided, however, that all persons 80 |
who shall voluntarily pay |
he said sum of two dollars, on or before
The first day of February in each year,
hall be liable for and required to pay
he sheriff that amount, and the said
um of twenty five cents, and such other
ees and damages, as may be provided
~ law for the failure to pay the poll
AK assessed by the Constitution of the
State of Mississippi, of 1890.
Section 8.--The said Sheriffs and Tax
Collectors. shall endeavor to collect
30 delinquent, until the
irst Monday in February following.
And IT is provided, that no money or
shall be exempt from the pay i
nent of the same, and Of damages and
osts, and the said communications, dam
ges and costs; may be collected by dis.
ress, levy and SALE as said officers are, Il
r may be authorized by law to enforce
he collection of delinquent real or per- II
onal taxes.
Section ON the first Monday of L
'ebruary of each year. the said Sheriffs Is
nd Tax Collectors shall furnish to one I,
the Justice Of the Peace, in each |
ustice District, in their respective /
ounties, full list Of all persons. 20 II
elinquent, resident in the District Of II
ach said Justice, respectively; which II
st shall state of the delinquency Of the e
ersons therein named, and DO sworn to
the said Sheriifs and Tax Collectors, &
I'D the same shall be prima facie evil 81
snce, OF the facts therein stated. la
Section 10. Each Justice. On receipt &
iaaaia asts - sworn "a. shall execute 70 &
br theri&, his recent therefore,. X