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ited from making such allowances, except upon lists so sworn to and verified by the records in his office.

Collectors

SEC. 5. Be it further enacted, That the Auditor of Public Accounts shall not make final cash book. settlement with any Tax Collector, until exhibition and examination of such Collector's cash book, required by law to be kept, the entries on which shall be verified by the oath of such Collector, recorded in said cash book.

ditor.

SEC. 6. Be it further enacted, That the Audi- Duties of Au tor of Public Accounts is hereby prohibited from issuing any warrant to any Tax Collector for taxes overpaid; or from issuing any warrant for any purpose whatever, except on specific appropriations made by law, setting forth the amount appropriated, and for what purpose; or from issuing any warrant under any annual or pretended annual appropriation heretofore made; or by virtue of any Act directing the issuance of warrants for certain purposes, unless a specified amount shall have been appropriated and set aside for such purpose, a sufficient amount of which is unexpended to pay any warrant issued.

SEC. 7. Be it further enacted, That this Act take effect and be in force from and after its passage.

APPROVED, January 22, 1876.

CHAPTER II.

A JOINT RESOLUTION, to ascertain the amount of taxes collected by the several Tax Collectors of the State, and for other purposes.

sue circular.

Be it resolved by the Legislature of the State of Mississippi, That the Auditor of Auditor to isPublic Accounts be authorized and required to immediately address a circular to the several Tax Collectors of the State, requiring them to report to him immediately, under oath, the following, viz: First, the total amount of State taxes collected by them or their immediate predecessors, up to the date of making such re

Duties of Collectors.

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port, for and on account of the fiscal year 1875, and the amount collected since the settlement by such collectors of taxes of 1874, for and on account of delinquencies for 1874, or any previous year. Second, what amount of such collections has been paid into the State Treasury. Third, what the amount is of delinquent personal tax for 1875, how much of such delinquency will probably be collected on or before. the first of March, the reasons why so much is delinquent, and such other information in relation thereto as the Auditor may require. Fourth, what effort, if any, they are making to collect taxes on real estate by the sale of personal property as required by law, and if the law requiring the sale of personal property for taxes on real estate is not being complied with, to give the reason for disregarding the same.

Resolved, further, That any Tax Collector who shall wilfully refuse or neglect to comply Penalties for with the provisions of this resolution, shall be fined not less than one hundred dollars, or imprisoned not exceeding thirty days, or both, at the discretion of the Court, and may be removed from office.

Resolved, further, That this resolution be in force from and after its passage. APPROVED, February 25, 1876.

Assessments
Postponed.

CHAPTER III.

AN ACT to provide for the temporary suspension of Tax
Assessments.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That the Auditor of Public Accounts is hereby instructed to withhold from the several Tax Assessors of the State, the field books and assessment rolls for the fiscal year 1876, and all of such assessors are hereby required to postpone the assessment of taxes until the Revenue Laws shall have been revised by the present Legislature.

SEC. 2. Be it further enacted, That this Act take effect and be in force from and after its passage, and shall remain in force until the first Monday in March, 1876.

BY LIMITATION, February 24, 1876.

CHAPTER IV.

AN ACT in relation to certain State Bonds now in the office of the State Treasurer.

WHEREAS, There are now in the office of State Treasurer certain unissued State Bonds, of the denomination of five hundred dollars, with the coupons thereto attached, of series "B", due and payable on the first day of January, 1878. and numbering consecutively 156 to 250 inclusive; and,

WHEREAS, Section 3 of an Act entitled an Act to fund the floating debt of the State, and to provide for the collection of taxes, and other dues to the State, in United States currency, and for other purposes, approved March 28th, 1874, provides that the coupons to said bonds shall bear the signature of the Governor and Treasurer, which may be a fac simile engraving; and,

WHEREAS, The signature of Adelbert Ames. Governor, and G. H. Holland, Treasurer, have already been engraved on said coupons, as provided by Section 3 of said Act, therefore,

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That it shall be lawful for the State Treasurer to issue any and all bonds remaining in his office whenever required as provided by an Act entitled an Act to fund the floating debt of the State, and to provide for the collection of taxes and other dues to the State, in United States currency, and for other purposes, approved March 28th. 1874, and all bonds so issued. the coupons of which bear the engraved signatures of the Engraved Governor and former Treasurer of the State, valid. shall be held legal and valid to all intents and

signatures

purposes as fully as if the said coupons were signed by the Governor and Treasurer now in office, or who may be hereafter in office, when any of said bonds may be issued.

SEC. 2. Be it further enacted, That this Act shall take effect and be in force from and after its passage.

APPROVED, February 15th, 1876.

Bond as Tax

CHAPTER V.

AN ACT to provide for the Approval of the Official Bonds of County Officers, and for the Justification of the Sureties on the said Bonds.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That the Sheriff of each county shall be Tax Collector thereof, by virtue of his office, and shall at the time of Sheriff to give giving bond as Sheriff, give bond as Tax Col.Collector. lector, with two or more sufficient sureties, to be approved as required by this Act, in a penalty equal to two-thirds of the full amount of the taxes, State and county, assessed in his county the preceding year, conditioned that he will well, truly and faithfully, collect all the taxes assessed, and will promptly pay into the the State and county treasuries, all money collected by him, and to which said treasuries shall be respectively entitled; and that he will in all things truly and faithfully execute and perform all the duties of Tax Collector of his county, to the best of his skill and ability, so long as he shall continue in office. In case of the failure In case of fail- of any Sheriff to qualify as Tax Collector, within the same time allowed for taking the oath of office and giving bond as Sheriff, he shall thereby vacate the office of Sheriff, and the vacancy shall be filled according to law.

ure to qualify.

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SEC. 2. Be it further enacted, That the sureties on all the official bonds of Sheriff's, and Sheriffs as Tax Collectors, Circuit Clerks, Assessors, Treasurers, Coroners and Rangers, County Superintendents of Education, all Justices of the Peace, and all other county and

district officers required by law to give bond, shall take and subscribe an oath before the Chancery Clerk of the county, (or if there be no Chancery Clerk, before the Clerk of the Circuit. Court), in and for which said bonds are to be made, and at the office of said Clerk, in the following form and to the following effect:

THE STATE OF MISSISSIPPI,

COUNTY.

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of sureties.

Personally came before me, the undersigned, Clerk of the Chancery (or) Circuit Court in and for the county and State aforesaid,surety on the within bond, who, being by me first duly sworn, deposes and says he is worth the sum of - dollars in freehold estate, or in leasehold estate, of a term not less than twenty years, or in both, as the case may be, held and owned in his own right, and situated. in said county of (here insert the name of the county in and for which said bond is to be Qualification made), and over and above all just debts, legal liabilities, and the amount of his suretyship on any other official bonds, and over and above all legal exemptions, and said oath shall be endorsed on said bond, and shall be certified under the hand and official seal of said Clerk; and the amounts for which the several sureties shall justify shall aggregate the penalty of the bond; Provided, That in all cases where the oflicers of Circuit Clerk and Chancery Clerk of any county in this State are authorized to be and are filled by the same person, the sureties of such Clerks shall take and subscribe said oath before the President of the Board of Supervisors, who shall be authorized to approve said bond.

SEC. 3. Be it further enacted, That if any surety on any official bond shall swear falsely Penalty for as to any of the particulars contained in the swearing oath prescribed in section 2 of this act, such falsely. surety shall be deemed guilty of perjury, and shall be punishable therefor in the manner provided by law for the punishment of the crime of perjury.

SEC. 4. Be it further enacted, That the offi cial bond of all the officers named in the second

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