The sea coast echo. [volume] (Bay Saint Louis, Miss.) 1892-current, 1913-02-01
EContinued from last week. ]

ages and the levy of taxes or assess
ments to be paid shall have been made
and become final in the manner herein
before provided, and for the purpose of
facilitating the collection of the tax or
assessment so levied, it shall be the
duty of the Board of Commissioners to
prepare, or cause to be prepared, an as
sessment roll in which they shall in
scribe the names of the land owners, a
description of the land assessed, the to-
tai betterment assessed against each
tract, the total damages assessed against
each tract, the amount of the levy for
the current year, which shall be the
amount of tax to be collected for that
year by the tax collector, and, where
known, the postoffice address OF the
party assessed shall be given. This roll
shall be certified to by the commission
ers and deposited with the clerk of the
chancery court of the judicial district
OF the county in which the land lies,
and such roll shall constitute the autho-
rity and be the guide for the collection
of said sea wall tax by the collector.
If any collector shall wilfully neglect,
fail or refuse to collect any tax shown
on said roll to have been levied, in the
manner hereinafter provided, he shall
be liable on his bond as county tax col
lector for any taxes lost to the sea wall
district, together with damages thereon
at the rate of thirty percent per
annum. For any failure to pay over
any tax so collected at the same time he
is required by law to pay over State and
county taxes, said sheriff shall be liable
for damages at the rate of thirty per-
centum per annum.
Sec. IL. That the treasurer shall pay
out no money save upon the order of
the Board of Commissioners, and upon
warrant signed by the president there
of. He shall be allowed commission
of one-half of one percent on all re-
ceipts and one-half of one per cent on
all disbursements, provided that he
shall not be entitled to any commission |
on money received from the sale of
bonds or of interest bearing certificates,
or of money paid in liquidation thereof,
and he shall give special bond to be
fixed by the board of supervisors as
treasurer of each sea wall district. Ev-
cry warrant shall state upon its face the
amount, the purpose for which and to
whom it is issued. All warrants shall |
be dated and numbered consecutively in |
record to be kept by the board of the |
number and amount of each; and no |
warrant shall be paid unless there is in
the treasury funds sufficient to pay all
outstanding warrants bearing a lower
number. No warrant shall be increased |
by reason of any depreciation in the
market thereof.
Sec. u. That if the tax first levied |
shall prove insufficient to complete the |
improvement, the commissioners shall !
report the amount of deficiency to the |
board of supervisors, and the latter shall |
chSiNoPOh AduhS clu00ACI tCfy Ou WIG |
property previously assessed for sum |
sufficient to complete the improvement, |
which shall be collected in the same |
manner as the first levy. Provided, !
that when any work has been begun |
under the provisions of this act, which |
shall not be completed and paid for out |
of the first or other levy, it shall be the
duty of the board of supervisors to make |
such levy for its completion, and from
year to year, until it is completed; pro-
yided that the total levy shall in no case
exceed the value of the benefits assessed
on said property, and the performance
of such duty may be enforced by man.
damus at the instance of any person or
board interested.
Sec. 13. That the board of commits
sioEers herein mentioned shall have con-
troll OF the improvements in their dis
trlcts. They may advertise in local pa
pers or papers published in other States
for proposals for doing any work by
contract, and no work exceeding one
thousand dollars shall be let without
public advertisement, and the board
may accept or reject any proposals.
The board of supervisors may remove
any commissioner and appoint his sue
cessor, upon proof of incompetency or
neglect OF duty; but the charge shall
be in writing, and such commissioner
shall have the right to be heard in his
defense and to appeal to the circuit
court.
Sec. Ia. That all contractors shall be
required to give bond for the faithful
performance of such contract as may be
awarded them, with good and sufficient
sureties, in amounts to be fixed by the
board OF commissioners; and the board
OF commissioners may appoint all nee
essary agents for carrying on the work
and may ix their pay. They may buy
all necessary material and implements
as may be on hand and which NAV be
necessary for the completion OF the i'm
provements under way, or which have
been completed; and may, in general,
make all such contracts in the prosecu-
ton OF the work as may best subseve
the public interest. 1t shall be the duty