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This shall apply to pawnbrokers, keepers of knife or cane racks, or any other person selling or giving away any deadly weapon named in this section.

On each firm or dealer selling air guns or target rifles (and this shall apply even if the dealer has a license to sell merchandise), pis

a tols, or cartridges.......

$25.00 The term “target rifle” shall be construed to mean any rifle using a twenty-two or other small calibre cartridge.

SEC. 2. That this act take effect and be in force from and after its passage.

Approved April 3, 1922.

CHAPTER 132.

SENATE BILL No. 279.

AN ACT to so amend section 68 chapter 104 of the laws of 1920 regulat

ing privilege taxes on warehouses and fix the privilege on such warehouses where only cotton is stored as to make the rate in proportion to the number of bales of cotton stored.

Privilege tax-Warehouses where cotton is stored.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That, section 68 of chapter 104 of the laws of 1920 be

and the same is hereby amended so as to read as follows: Hemingway's code, sup. sec. 6606. Warehouses: On each public warehouse where storage is charged in villages of 300 inhabitants or less

$ 5.00 In towns or villages of more than 300 inhabitants but less than 500 inhabitants...

10.00

In towns of over 500 inhabitants and less than 1,000 inhabitants

20.00

In towns of 1,000 inhabitants and less than 2,000 inhabitants 30.00 In towns or cities of over 2,000 inhabitants.

50.00

120

GENERAL LAWS OF THE

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But on each warehouse where only cotton is stored for pay, where 2,000 bales or less were so stored the preceding sea

10.00 Where more than 2,000 but less than 4,000 bales were so stored the preceding season

20.00 Where 4,000 but not exceeding 10,000 bales were so stored the preceding season

30.00 And on all warehouses where more than 10,000 bales were stored the preceding season

40.00 And all compresses that charge for storage shall be liable for the above tax, in addition to any privilege tax imposed for compressing.

This tax shall include the privilege of weighing cotton.

Sec. 2. That this act take effect and be in force from and after its passage.

Approved April 4, 1922.

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CHAPTER 133.

HOUSE BILL No. 978.

AN ACT to amend sections 11 and 12 of chapter 203 of the acts of the leg.

islature of 1920, so as to require one-half of all the privilege taxes on motor driven vehicles to be paid into the county treasury of the county in which collected, for use in the discretion and judgment of the board of supervisors, in the construction and maintenance of highways and of bridges and culverts on same, in the county.

Privilege tax on motor vehicleslaws 1920 amended.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That sections 11 and 12 of chapter 203 of the laws of

1920, be amended to read, respectively, as follows: Hemingway's code, sup. sec. 4902 k.

“Section 11. The tax collector shall at the end of each month, or within ten days thereafter, pay into the state treasury, to the credit of the state highway fund, and into the county treasury, to the credit of the county highway fund, each one-half of all of the privilege taxes on motor driven vehicles collected by him during the

month, less commissions allowed by law. Half to be paid to state and half to county. Hemingway's Code, sup. sec. 4902 I.

“Section 12. That the one-half of the proceeds of the motor vehicle privilege tax created or otherwise provided for by law, as soon as collected and paid into the state treasury shall be passed to the credit of fund to be known as the “state highway fund.” The state

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treasurer and the secretary of the state highway department shall each keep careful records of the amount of said taxes paid into the state treas'ıry from each county in the state, and report same to the legislature with each biennial report made by such department. The amount to the credit of state highway fund shall at all times be available as a state highway construction and maintenance fund, for the purpose of construction and maintenance of highways and bridges and to be expended only in the congressional district from which same is collected. The funds derived from such vehicle taxes obtained in the county and paid into the county treasury to the credit of the county highway fund shall be expended by the board of supervisors for the construction or maintenance of roads and bridges in such county, or in any separate road district thereof.

Sec. 2. That this act shall take effect and be in force from and after its passage.

Approved April 6, 1922.

CHAPTER 134.

SENATE Bill No. 185.

AN ACT to exempt hospitals receiving charity patients from taxation. Exempting hospitals receiving charity patients from taxation.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That all property real or personal whether belonging to religious or charitable or benevolent organizations, which is used for hospital purposes and which maintains one or more charity wards that are for charity patients, and where all the income from said hospital is used entirely for the purposes thereof and no part of the same for profit, shall be exempt from all taxation, both ad

valorem and privilege. Repealing clause.

Sec. 2. That all acts and parts of acts in conflict herewith be and the same are hereby repealed in so far only as they are in conflict with this act.

Sec. 3. That this act shall take effect and be in force from and after its passage.

Approved April 4, 1922.

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GENERAL LAWS OF THE

CHAPTER 135.

HOUSE BILL No. 317. AN ACT to prevent the collection of damages on taxes delinquent for

the fiscal year of 1921, until on and after April 1st, 1922. Damages on delinquent taxes—when to be collected.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That, it shall be unlawful for the sheriff and tax collector to collect any damages on taxes delinquent for the fiscal year of 1921, until on and after April 1st, 1922, on and after which time he shall collect, as authorized by chapter 294, laws 1920, and pay into the county treasury as other fees are paid, 10% damages on all delinquent taxes so collected.

How act to be construed.

Sec. 2. That this act shall not be construed as changing the time of payment of said taxes, or as staying proceedings for the collection of said taxes, but only the collection of damages on said taxes paid prior to April 1, 1922. Payment of taxes may be enforded as now provided by law, and lands shall be advertised for sale for said taxes, damages and costs, as now provided by law, but the payment of said taxes and accrued costs only, prior to April 1st, 1922, shall release the owner and property from further liability.

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To expire on April 1 1922.

Sec. 3. That this act is an emergency act and shall expire on April 1st, 1922.

Sec. 4. That this act take effect and be in force from and after its passage.

Approved February 1st, 1922.

CHAPTER 136.

SENATE BILL No. 480.
AN ACT to change the time in which taxes become delinquent.
Taxes-time of delinquent changed.
Hemingway's code, sec. 6949.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 4315 of the Mississippi code of 1906 be amended to read as follows:

4315. (3802) Taxes collected by distress.-All taxes remaining unpaid on the first Monday in January, shall immediately be collected by the collector, by distress and sale of any personal property

STATE OF MISSISSIPPI

123 liable therefor; and such sale shall take place at the court-house door, unless the property distrained be too cumbrous to be removed; and five days' notice of the time and place of sale shall be given by advertisements put up in three public places in the county, one of which shall be at the court-house door; and the collector shall be allowed to collect and retain, in addition to the taxes, fees and costs, all necessary expenses of removing and keeping the property distrained.

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Sec. 2. That this act take effect and be in force from and after

its passage.

Approved April 4, 1922.

CHAPTER 137.

SENATE BILL No. 524. AN ACT to prevent the tax collectors of the various counties or munic

ipalities of the state from selling lands on the first Monday of April, 1922, for the taxes, delinquent thereon for the fiscal year of 1921, damages or costs, under section 4326, Mississippi code of 1906, and continuing such sales advertised for said date without further advertisement or notice until the first Monday of May, 1922; extending the time for filing the conveyance to individuals and lists of lands struck off to the state in the proper office; preventing the collection of damages on taxes delinquent for said fiscal year of 1921, until on and after May first, 1922; and providing for the benefits of House Bill No. 415 of the legislature of the state of Mississippi of 1922.

Sales for taxes—Time of postponed-Hemingway's code 6970.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That it shall be unlawful for the tax collectors of the various counties or municipalities of the state to sell any lands for taxes delinquent thereon for the fiscal year of 1921, damages or costs, on the first Monday of April, 1922, under section 4326 of the Mississippi code of 1906, but all lands advertised by them for sale on the first Monday of April, 1922, in accordance with said section 4326, Mississippi code of 1906, for such taxes, damages or costs, shall be sold by them on the first Monday of May, 1922, without further advertisement or notice, the sales for such taxes, damages or costs, on the first Monday of April, 1922, under said section 4326, Mississippi code of 1906, being hereby postponed and continued until the first Monday of May, 1922, with the right to continue the sales thereafter from day to day, not to exceed three days, if not

completed on said first Monday of May. Conveyances and lists of lands sold—when to be filed.

Sec. 2. That the said tax collectors shall file all conveyances of land sold to individuals for the taxes, damages or costs, aforesaid, in the office of the clerk of the chancery court of his county, or

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