The new enterprise. (Madison, Fla.) 1901-1908, 1907-08-15

MES In the State. or from other land
grant companies or corporations, lists
of land for which patents were issued. or
which was sold or contracted to be sold
during the previous year and certify them
for taxation, together with the various
classes Of State lands sold during the
same year to the County Assessor OF
Taxes in which such lands may be
SITUATED.
See. i6 It is hereby made the duty OF
every person owning or having the con-
troll. management, custody, direction, SUI
pervlson or agency OF property or what
soever character that Is subject TO taxa
ton under the laws of this State, to re-
turn the same for taxation to the County
Assessor Of Taxes In the proper county,
or to other proper officer on or before
the first day OF April OF each and every
year. giving the character and the true
cash value of the same, as required by
law, and upon failure TO do so the assess
ment and valuation made by the assess
ing officer or officers shall be deemed and
held to be binding upon such owner or
other person or corporation Interested IN
such property, unless complaint is maze
Of such assessment and valuation on the
day set for hearing complaints and re-
ceving testimony as to the value OF any
property, real or personal, as fixed by
the County Assessor Of Taxes.
Sec. II. Every County Assessor Of
Taxes shall require any person giving
in the amount or list Of his personal prop
erty to make oath before him that the
same is full and correct and any person
refusing to take such oath shall not be
permitted afterwards to reduce the valua-
ton made by such County Assessor OF
Taxes Of his personal property for that
year The valuation OF any item OF
property, real or personal, by the tax
payer shall in no case prevent the County
Assessor OF Taxes from determining its
true value, and II he a...... ascertain or
have reason to believe that the valuation
OF arH item Of property is too small, he
shall Increase the same to Its true value.
II any taxpayer feels aggrieved at the
vail rln
erty by the County Assessor OF Taxes,
he shall complain to the County Commits
sioners at their meeting in August, that
Sec, 49, All personal estate liable to
taxation, the value OF which shall not have
been specified under oath as aforesaid,
shall be estimated by the County Asses
sor of Taxes at its true cash value, accord
ing to his best judgment and informa-
tion and his failure by neglect or refusal
to make such estimate shall be cause
OF suspension by the Governor.
Sec. 10. The lands in each county in
this State, subject to taxation and not
included in the limits of Incorporated
towns and cities and laid off in lots and
blocks. shall be assessed by townships,
and for purposes Of taxation all non bear
ing fruit trees shall not be considered as
adding any value to said land; and In
making the assessment the County AS
est numbered section In each township
and shall assess each lot. tract or parcel
OF land therein, in accordance with the
description as returned for taxation by the
owner or agent; Provided, The County
Assessor of Taxes may correct any err
rors in the description so returned, and
If the owner or agent fails to make such
returns, the County Assessor OF Taxes
shall assess all lands not returned, ac-
cording to the government survey ana
shall assess in one assessment all ,he
lands in a section belonging to the Same
owner or assessed as Unknown" and
when a return Of any piece or parcel
of property is returned by more than one
person the County Assessor OF Taxes
shall write the names OF all claimants OPP
posite said description Of land, and the
County Assessor OF Taxes shall continue
in his assessment roll the description and
assessment OF the remaining sections In
townships in the order OF their numbers,
and In the same manner he shall then
assess all the other townships In his coun-
ty in like manner He shall also list
all land not subject to taxation belonging
to the State, the common school .und,
the seminary fund, the Internal lrprove.
ment Fund, and the United states. but
he shall place no value on any such
land or make any extension OF taxes ana
shall receive no compensation for listing
such lands; Provided That when private
surveys of anu or descriptions by metes
and bounds have taken the place OF gov
eminent surveys. and the land Is known.
designated and described only. by such
private surveys or metes and BOUNDS,
The description in the assessment shall
be made in accordance with such surveys
or dissertations. as recorded in the office
Of the Clerk of the Circuit Court, or
by reference to deed OF record, giving
the book and page as appears In the
ofrce of the Clerk OF the Circuit Court,
and when Spanish grants or donations ex-
list in any county in this state, which
have not been surveyed and plated, or
which plats are, not recorded In the
office Of the Clerk Of the Circuit Court,
the County Assessor of Taxes for such
county shall assess the several tracts OF
land owned In such grants not plated
as above, describing the same by refer
ence to deed Of record, giving the book
and page of record as appears In the
office Of the Clerk Of the Circuit Court,
and II the deed conveying such tracts Is
not recorded upon its production TO the
County Assessor OF Taxes, ne may ne-
scribe the lands as being that tract, lot,
piece or parcel described in deed ex-
ecuted by the grantor manning mimi 20
the grantee manning him), bearing GATE
giving date shown by decd, and sucn
description shall be valid and sufficient
for all purposes Of the assessment,
The County Commissioners of each
county in this State shall purchase ana
have mounted on cloth and then bound
in volume or volumes, two complete SETS
OF photolithographod township maps IN
their respective counties OF each town.
ship therein, one to be kept in the of1lcs
Of the Clerk OF the Circuit Court and
the other in the County Assessor OF
Taxes office in their several counties,
and failure to do so shall be cause LOT
SUSPENSION OF Sucn county COIIllHlSSioHcio
nv the Governor upon complaint OF the
County Assessor OF Taxes, or other citi.
zen OF the county. and all these maps and
Information which may come INTO the
hands Of the several County Assessors OF
Raves which may be used in preparing
the assessment roll shall remain In the
County Assessor Of Taxes onice at the
courthouse and be delivered to his sue
cessor in office: Provided, That any maps
now owned by the County Assessor OF
Taxes may be purchased at their discre-
tooi a