Year: 1877




REDEMPTION PURCHASE OF LANDS


realized by the the wear to be 81 add


on to this the of s48424 "A county 70
fund tax has been collected paid
county treasures When remembered levee
districts all State and county for the years 1874
oio on redemption purchase paid levee scrip the
beneficial results of the legislation subject your last
session. VII be apparent to all. regret that unable
incorporate IN this report detailed transactions
IN the eVee districts The large business
icaed accounts that have be kept the
OF the several boards and districts the meeting
Honorable Body early after the close of the fiscal have
made it impossible prepare detailed
nls report WILL however, in few days the
accounts Of this office and that of the Treasurer he
pared submit of all transactions with the Lqudatng
Levee Board the . evee tax and the levee construction
tax, and with evee district No. possible
So The books and of this latter district which
required by law to be turned this Office only
received about the 1st of December last They
confused condition, and has been impossible up
IN TINS limited time ntegibe report in refer
ence to its affairs. SHALL possible give an
examination, and endeavor bring much order out of
chaos as can be done from the data at my command.


REVENUE LAWS.


The laws passed by your Honorable Body session.
on the subject of revenue in my Judgment great i'm
povement previous legislation the subject and
should with notifications and corrections errors
made doubtless in the hurry of their passage be allowed
The question of the time fixed for the collection of
taxes which will doubt engage your early attention.
and on this subject the immediate of
those who have the pay better informed
than The Of assessing is another subject that
should be carefully considered prepared say that
the present method that could have been
devised but do know that the returned this
office. are in many imperfect have been com
PEELED many rolls for correction of them
than and they still imperfect My experience leads
me sistaby to the conclusion that is not 50 much the
Will make about the imperfect assessment
matter what may be the law.


The of Assessor in it's relation to revenue is
the most important in the State, and yet the rule is
that those best qualified to perform its duties not
selected To this rule there are some exceptions I'm
III
ector the taxpayer and the State thousands
of dollars annually for the costs of selling property to which
when sod she gets title The delinquent lists recorded in
this office and the Chancey Clerks office in each county,
full of illustrations that would iuv all copld saw on t
subject. The lands mperectly assessed not
pad they advertised and sold the State; will
ever redeem or purchase them no GOOD title can be convened
and thus thousands borne upon the list
paying property thousands dollars annually lost the
State in revenue making the burdens of taxation fall the
heavily who their
property correctly assessed be unable
parent glance despair of complete remedy until some
means devised by which competent and will be
selected to make the assessments of property The
sation of Assessors provided is not in Judgment
sufficient the services Of and should be
made with the Importance of the subject One
difficulty the frequent and extreme changes made In
the laws defining the duties of the several officers
charged with their execution Officials have scarcely time to
SYSTEM before another and different
is naugurated The laws should be made sim
pie and complete possible and changed only when is fully
ascertained that they are imperfect improper.
The land roll of Taahachie county shows 17S9OO
valued at s3O3 682 lO0 in of Levee Board of Dis





Levee District This land the taxes to the State for the
fiscal years 1874 1875 and 1876 and not included in the
table of Valuations nor held in account with the Tax Coe
This has occurred under the operation of injunction
which is still pending least have received notice of its
having dissolved These lands should be sold,
uured of the Abatement Act of 1874 to
ves the Board and perfect the title the
State,
also large amount of lands unsod in Sunfowe
county This from the fact that the then Sheriff and
Tax Collector who was bad health and has since died
appointed time, the 10th OF May, 1877


similar action, in this case, in Taahache
county
Under change the boundary lines OF Tate county
appove March 1S76 (see Act 1876 27O sections
and the the Chancery Court of Tunca county has
not transcript from the land roll Of that county, Of
the territory thererom and added Tate county
required provisions of the above ecited Act and the
rolls Of said counties they in the table OF the
valuation of realty have not been credited and charged with
these changes appear they returned to this office
on the rolls 1875 The difficulty has arisen on
account partition sections made the changes OF
boundary provided said Act. 1t has been
sble without actual survey determine the proportion of
lands sections belonging these counties respectively
and change necessary prevent confusion
OFFICERS.
Under approved January o. 1876 For relief of
tax payers chapter 1876 4h section. and the
law of April 5 sections 40 and Al pages 152 and 53 Acts