Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1908-01-25

and costs ana eCtaadI FApEusre VI lS
moving and teeping property distraine'
sec a.. Collector to ASSESS and Col
L,cf Ccrisfr Tares. Be further o. 'ainet
that the tax collector shall assess ant
collect taxes on land liable 10 taxation
left una ,essed by the as eS or; and h
{ shall al-o assess such other persons o
pelsonal property as he may find unas
sesSed by the assessor, and shall report
under oath to tn Mayor and Board o
Aldermen on makingeach monthly ct
Element, such additional ass .ssment
made by him.
Sec IS Prescribed Tax Receipt
Furnished Etc. BE it further ordained
that the Navor and Board of Aldermen
shall furnish the tax collector of sale
city with sufficient tax receipts, printed
in duplicate. in blank form. in bool
or books; and dup icate receipts shall
be pre- served in the book or joks, anC
he submitted to the Mayor and Boarc
of Aldermen by the tax collector. when
ever required, and the receipt books
with duplicates, when filed shall be
filed with the clerk for reference, and
shall be preserved as part OF the city
records, and no other tax receipts,
Except these provided by the city
shall be valid The expense OF
printing and binding said tax receipt
books shall be paid by the city,
Sec. 46. Collectors Cash Book; En-
try of Each Payment by Collector. Be il
further ordained that each tax collec
tor shall enter in we'll bound cash book,
the date, ana number of each tax re.
ceipt issued by him, the name of the
person paving taxes, the amount paid
and eqch entry shall be made at the
time Of issuing the receipt. And the
amount Of the aggregate of the receipts
entered on one page shall be shown and
carried forward to the next page and
so on, so that the amount collected can
be seen at ana time by an inspection of
the cash book. Each collector shall
also enter in the cash book, immediate
connection with the entries received by
him, the amount of his pay ment OF
taxes to the city trea urer, giving the
date of each payment, so that it can be
S en-, by reference to the cash book,
whether the payment made to the city
treasurer embr' ces all that he has col
ected, less his commission. and the
cash book shall at all times c subject
to the inspection Of any officer Of the
State, Mayor and Board of Aldermen
or any citizen of the State"
Sec. AZ Sale of Land for fares. Be
it further ordained by the Mayor and
Board OF Aldermen that after the 18th
day of January. the tax col ector shall
advertie all land in said city on which
taxes have not been paid, or which is
liable TO sale for other taxes at the
court house door of the City of Macon,
on the first Monday of April following,
and such advertisement shall be Ill
serted for three weeks in some news
paper published in said city, if there be
one, and shall contain a list of all the
lands to be sold that is contained in the
assessment roll, and shall be described
in the advertisement as it is described
in the assessment rolls.
Sec As. Hob Advertised # no Ne9ps-
papers IN the County, Etc. Be it further
ordained that if there is no newspar er
published in said city, or if there be
none the proprietor of which will under
take and make the publication for the
compensation made by law, the tax col.
lector shall put such advertisement and
list of such lands in front of the court
house door, and in front of the MAYORS
office for three weeks next before such
sale
Sec. 49, Hoqu Sale is Made. Be it
further ordained that on the first Mon
day in March, if the taxes remain un
paid the tax collector shall proceed to
sell the land, or so much thereof, or
such parts thereof of each delinquent
tax payer as will pay the amount OF the
taxes due by him, and all the 90 Is and
charges, to the highest bidder for cash.
which land shall be sold by lots or other
or descriptions by which it
is assessed and it shall be not necessary
to offer less than lot, but it shall not
be an objection that less than lot was
soldif it brings enough to pay the taxes
for which it is sold.
Sec. So Oq1ner MAY Redeem Land
Sold for TareS.- The owner or any
person interested in any land sold by
the city for taxes may redeem it or
any part thereof, where it is separable
fy legal subdivisions, or any undivided
in it, at any time within two
years after the date of the sale to the
city, and all costs incident to the sale.
and all taxes ard costs accrued thereon |
since the sale, and rs per centum on |
all taxes for which sold added thereto |
and upon payment to the clerk of the |
Mayor and Board of Aldermen, he shall
execute to the person redeeming the
and, a release of the title thereto ana
shall at once make an entry upon the
records of the city.
Sec 81. Be it further ordained that when
such real estate shall be struck off to
ne city, as provided in previous sec
ion, the city shall pay the state and
'cunty taxes on such real property. and
lpcon the redemption from the munich
pal sale, the city shall collect all money
nus paid, with the same damages and
interest allowed individuals in same
asses
Sec 3d. List of iano SOLD nd,yida-
u.s. Be it further ordained by the
Mayor and Board of Aldermen that the
ak collector shall make a list of ali
aauds sold to individuals, which he shall
lie with the clerk of the Mayor and
'2ard OF Aldermen, within ten DAYS
tier the tax sale, together with the
eeds to such land sold to individuals.
'hlch shall remain on file for two wears /
rom the. date of the sale, unless sooner /
edeemed, and the owner of such land {
r any person for him, may redeem
anne within two years by paying the
Jerk, regardless of the amount of the G
urchaser's payment at the tax sale. t
ne whole amount of taxes for which I
ne land was sold, with all cost and
narges consequent upon the sale. and c
per cent damages on the amount of d
lxes and all cost, and any state tax a
nd county tax. In
Sec. 81. Be it further ordained nv u
he Mayor and Board of Aldermen thai $
upon offering land for sale or lots of r
~ taxpayer, constituting one tract or
Us Tor sale, no person will bid the a
hole amount of taxes and cost. the t
TX collector shall strike off same IN s
es city of Macon, and he shall. on or a
fore the first Monday in May there 8
ter, transmit to the clerk of the t
sayocr and Board of Aldermen, a Ger d
nee list of the land struck off bv him
the city, specifying the dav of tba c