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


Deed at once to make an additional as
sessment In triplicate, and after attach
Ing the AFFIDAVIT and warrant required In
roll, he shall dispose OF such additional
assessment roll In the same manner as
ls provided for In the disposition OF the
acoS %cS an
sor Of Taxes shall be notified after the
first Monday In April, and all real estate
about which he shall be notified between,
April, or which shall be omitted from
the asse ssnnent roll, shall be assessed on
the regular assessment roll then In course
OF preparation.
Sec. 3s. Comptroller's warrants shall be
receivable for State general revenue; Pro-
yded, That warrants Issued prior 70
July l, 1871, must first be examined and nd
Section l, Chapter POSI-, Laws OF Florida.
orders upon the County Treasurer OF any
county shall be receivable by such county
by the County Board Of Public 1nstruc-
ton shall be receivable In the counties
where such orders are Issued for county
sec ~. No TAX Collector OF any coun-
~ shall, either directly or indirectly, pur-
chase or receive In exchange any Comp
troller's warrants, county orders Juror
certificates, or school district orders for
a less amount than expressed on the face
of such orders or demand, and any such
person SO offending shall for each offense,
on conviction thereof shall be fined in
the sum of not less than one thousanu
dollars, nor more than ten thousand dol
lars, and be removed from office:
Sec 40 The Comptroller shall furnish
the Tax Collectors with receipt book
with stubs which shall be In such form
as the Comptroller shall prescribe. The
Tax Collector shall, on the payment TO
him OF any taxes, i'll out the receipt as
prescribed by the Comptroller, entering
the amount OF such taxes paid on the
stub to be retained by him and deliver
the receipt to the taxpayer, and shall note
on his tax roll the payment thereof; and
II any Tax Collector shall return to the
Comptroller and County Commissioners
as unpaid any tax which has been paid TO
him, he shall be guilty OF a misdemeanor,
and upon conviction thereof he shall be
punished by Imprisonment In the county
Jail not exceeding twelve months, or py
fine not exceeding one thousand dol
lars; Provided, That the Tax Collector
shall be and Is hereby prohibited from
accepting taxes on any property not as
seSsed on the regular assessment roll or
additional assessment roll made under
Section 81 of this act, and the Tax Col
lector is also prohibited from accepting
the payment OF taxes on property that
has already been paid on, whether sucn
payment was made by the owner or not,
out any person may In such cases de-
rnand anu receive certificate from the
Tax Collector that the taxes have been
regularly paid, and such certificate shall
SET forth the date OF payment, amount
paid, number OF receipt and description
OF property, which SAID certificate shall
have the same force and effect as the
tax receipt upon which IL Is based.
Every Tax Collector shall on the first
days OF each and every month make
return under oath to the Comptroller ana
County Judges OF all sums collected dur
ing the previous month on account NJ
State and county taxes, and for license
taxes ana other purposes; IN IN ms return RI
persons from whom a license tax was col
lected and the amount thereof. and he
shall at the same time pay all tax moneys
Sec. Al. Ali taxes shall be due and
layable on the FIRST day OF November OF
each and every year, or as soon thereafter
as the assessment roll may come into the
hands OF the Tax Collector, OF which he
shall give notice by publication, and the
Tax Collector is hereby vested with the
power and 1t shall be his duty to collect
by levy anu sale of the goods and chat
tells, lands and tenements assessed, all
taxes that remain unpaid on the ,irst
Monday in April. IL any taxpayer shall
November and the first day OF December
lie shall be allowed by the Tax Collector
u discount OF two percentum therefrom;
and II he shall pay on the first day OF
December, or between that day and the
nrst day Of January, he shall be allowed
a discount therefrom Of one percentum
thereof. ANY tax paid on or upon the
first day of January shall, for the pur-
garded as paid on the last day of the
month In which 1t is paid. Tax Collec-
tors may appoint deputy or several
deputies to levy upon and seize personal
property for unpaid taxes and a written
appointment from the Tax Collector, with
statement from him of the person In
whose name the property Is assessed and
the amount OF taxes due shall be sufficient
warrant and authority for such deputy to
act, and 1t shan not be necessary for
deputy TO take the tax roll or warrant
how xarte Ia n
deputy collectors so appointed shall be
liable to the same penalties prescribed In
this act as TO Tax Collectors for viola
ton OF this act for neglect OF duty, or
otherwise. Provided, The Deputy Collector
shall be entitled to the following fees,
which shall be collected from delinquent
taxpayers at the time Nf the payment OF
the taxes: On amounts OF less than five
dollars taxes, his fee shall be fifty cents /;
on amounts Of over five dollars and less
than ten dollars taxes, his fee shall be
seventy-fve cents; and on amounts over
ten dollars taxes, he shall receive q fee
Of one dollar
Sec. AZ. When personal property shall
be levied upon for any taxes. the Tax
Collector or his Deputy shall give public
notice Of the time and place OF sale and
Of the property to be sold at least fifteen
days previous to the sale by advertise
ment, TO be posted up In at least three
public places in the county, one OF which
shall be at the courthouse door, one in
the election district in which the owner
resides, one II. the county, and one at
the voting place OF the district where
the property is located, and where such
sale shall be made at public auction,
and the property sold shall be present II
practicable; but at any time previous to
the sale the owner or claimant of such
property may release the same by the
payment of the taxes and the charges for
which .ae same was liable to be sod. In
case any levy shall be made as aforesaid,
the Tax Collector shall be entitled to the
same fees and charges as are allowed
Sheriffs upon execution.
Sec, 4S. II the property levied upon