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Suits abated.

GENERAL LAWS OF THE

Sec. 2. That all suits brought subsequent to January 1, 1926, by any officer or representative of the state or any county thereof to recover any monies or penalties on account of any such orders, resolutions, proceedings and acts of boards of supervisors or on account of such payment of such interest, be and the same are hereby abated and discontinued.

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

Approved March 19, 1926.

CHAPTER 284

HOUSE BILL No. 41.

AN ACT to validate the acts of the various boards of supervisors of the state in insuring county court houses and other property belonging to the counties against loss by cyclone and tornado, and to validate the auditing, allowing and paying by the boards claims presented for such insurance premiums.

Validating acts of supervisors in insuring county property.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That the acts of the various boards of supervisors in insuring the court houses and all other property belonging to the counties against loss by cyclone and tornado, and the acts of the board in auditing, allowing and paying claims for such insurance premiums, be and the same is in all things and respects hereby made valid and legal, and all irregularities or defects, if any, in auditing, allowing and paying claims for such premiums are herein cured.

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

Approved January 28, 1926.

CHAPTER 285.

HOUSE BILL No. 212.

AN ACT validating proceedings of boards of supervisors, creating road districts and bringing such districts and supervisors districts or beats under the general road laws, and validating bonds issued by or on behalf of road districts and of supervisors districts and beats, and levying general taxes for the payment thereof.

Validating proceedings of supervisors in creating road districts, etc.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That all resolutions, orders and proceedings of the boards of supervisors of the respective counties of the state

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creating road districts for the construction, improvement, working, repairing or maintaining public roads in such districts by taxes levied upon the taxable property in such districts, and all resolutions, orders and proceedings of such boards bringing such road districts or supervisors districts or beats under the general laws for the working or improving of public roads, and all orders, resolutions and proceedings of said boards authorizing the issuance of bonds by or on behalf of such road districts and of supervisors districts or beats for the purpose of constructing, laying out, opening, widening, repairing, maintaining or working public roads in such road districts, supervisors districts or beats and payable from taxes upon the taxable property of such road districts, supervisors districts or beats, respectively, are hereby validated, ratified and confirmed and declared to be authorized by act of the legislature of the state of Mississippi, and a sufficient general tax on all taxable property in the respective road districts, supervisors districts or beats, sufficient to pay the principal and interest of any bonds issued by or on behalf of such road districts, supervisors districts or beats, is hereby imposed and shall be levied and collected annually by the board of supervisors and the respective county officers, at the same time, and in the same manner, and upon the same property as other general county taxes are levied. The bonds so authorized and issued are declared to be the valid and binding obligations of the respective road districts, supervisors districts or beats by or on behalf of which they have been issued payable from an annual general road tax on all the taxable property therein.

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

Approved February 12, 1926.

CHAPTER 286.

SENATE BILL No. 76.

AN ACT to abolish the office of revenue agent and to create the office of state tax collector; to fix his duties and powers and to provide for the transfer of all records and papers, powers and duties from the revenue agent to the state tax collector.

Abolishing office of revenue agent-office of state tax collector created.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That the office of state revenue agent is hereby abolished from and after the expiration of the present term of that office, except as hereinafter provided.

Sec. 2. Chapter 162 of Hemingway's code is hereby amended to read as follows:

400

GENERAL LAWS OF THE

7055 (4737). Election--Term of office-There shall be a state tax collector who shall be elected at the general election in the same manner that other state officers are elected, and whose term of office shall be four years and until his successor is elected and qualified.

7056 (4738). Powers-The state tax collector may appoint a sufficient number of deputies, but not to exceed 10 at any one time. He shall have power and it shall be his duty to proceed by suit in the proper court against all persons, corporations, companies, and associations of persons for all past due and unpaid taxes of any kind whatever, except income and inheritance taxes, and in all cases of valuation or ownership of property which has escaped taxation, may have subpoenaed witnesses to testify before any board of supervisors, board of mayor and aldermen or levee board.

7057 (4739). It is the duty of the state tax collector to investigate the books, accounts and vouchers of all fiscal officers and depositories of the state, and of every county, municipality and levee board and taxing district of every kind, and to sue for, collect and pay over all money improperly withheld by such fiscal officer or depository and he has the power to sue and right of action against all such officers and depositories and their sureties to collect any such moneys; but if the delinquency appear by a correct openaccount on the books of the proper accounting office or depository the right of the state tax collector to sue shall arise only after he has given thirty days notice to the delinquent officer or depository to pay over the amounts and he fails to do so. If he shall examine the books, accounts and vouchers of any fiscal officer or depository of the state, county, municipality or levee board or taxing district of any kind and find them correct, he shall give a certificate to that effect, one to such officer, and file one with the auditor of the state, or board of supervisors of the proper county or with the mayor and aldermen of the proper municipality or with the proper levee board, or other taxing district.

7058 (4740). Duties-to make additional assessments-After the expiration of the fiscal year in which taxes become due should the state tax collector discover that any person, corporation, property, business, occupation, or calling has escaped taxation by reason of not being assessed, it shall be his duty to give notice to the tax collector in writing, and the collector shall, within ten days thereafter, make the proper assessment by way of an additional assessment on the roll or tax list in his hands, and give ten days' notice in writing to the person or corporation whose property is assessed, and all objections to such assessment shall be heard at the next meeting of the board of supervisors of counties or board of mayor and aldermen of municipalities. The board of supervisors or mayor and aldermen shall also be notified in writing by the col

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lector of said assessment, and the state tax collector may appear at said meeting, and an appeal to the circuit court may be taken from the order of the board approving or disapproving such assessment of either party. If the assessment be approved and no appeal be taken, and the taxes shall not be paid within thirty days thereafter, the property, if it be real estate, shall be ordered sold as provided by section 7006, and if it be personal the tax collector shall proceed to collect by distress or otherwise. If the tax collector shall fail or refuse to make an assessment and report the same as herein required, he shall be liable on his bond for the amount of taxes properly collectible and ten per cent. damages thereon. If the assessment rolls be in the hands of the assessor at the time the state tax collector makes discovery of property which has escaped taxation, he shall give the required notice to the assessor, who shall make the proper assessment, and give the required notice to the owner of the property and to the board of supervisors or mayor and aldermen, under like penalties for failure as provided against the collector, and like proceedings shall be had. When any taxes shall be collected under assessments made as herein required, the state tax collector shall receive therefor at the time of collection, the same compensation allowed him by law for other collections.

7059 (4741). Duties-In case of railroads-If the property the state tax collector discovers to have escaped taxation shall belong to any railroad or other corporation which, under the law, is required to be assessed by the state railroad assessors, the state tax collector shall give the notice required herein to the state railroad assessors, and they give the required notice to the company or corporation. At their next meeting after giving the proper notice said property shall be assessed in the same manner required by law, and placed on the proper county, municipal or levee board roll, and collected by the proper officers in the manner required by law, and the state tax collector shall have his compensation as in other cases.

7060 (4742). Limitation-The state tax collector shall bring all suits authorized by this act within three years after the cause of action accrues and not thereafter.

7061 (4743). Suits by-All suits by the state tax collector shall be in his own name for the use of the state, county, municipality, levee board or other taxing district interested; and he shall not be liable for costs, and may appeal without bond. Such suits may be tried at the return term and shall take precedence of other suits.

7062 (4744). Power to examine books-The state tax collector, in the discharge of his official duties, shall have full power and authority to examine and investigate the books, records, papers, accounts and vouchers of any state, county, municipal or other officer.

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GENERAL LAWS OF THE

7063 (4745). To give information of embezzlement-When the state tax collector shall have reason to believe that a public officer has embezzled any public funds he shall notify the governor and the proper district attorney, and shall attend the trial as a witness for the state, if necessary.

7064 (4746). To bid off land in certain cases-When land is sold under judgment or decree in favor of the state tax collector, and a fair price be not bid for it, he may buy the land for the state at a price not exceeding its assessed value and not more than the amount of the judgment or decree. The collector shall render a full description of the land to the land commissioner, and the same shall be registered at the land office and sold as other state lands; and, when sold, the proceeds shall be paid over to the auditor of public accounts, and he shall pay the same over to the parties entitled thereto. The governor, land commissioner, and attorney general shall fix the price at which the land shall be sold.

7065 (4747). To settle monthly-The state tax collector shall settle monthly with the proper officers, and pay over all moneys collected by him; and he shall make a report to the auditor of public accounts at the end of each fiscal year, giving a full account of all collections by him, and of whom and on whose account collected. For a failure to settle monthly and pay over all collections made by him, he shall be removed from office by the governor.

7066 (4748). Compensation-The compensation of the state tax collector and his deputies, shall be the same as is now provided by law for the state revenue agent and his deputies and assistants.

7067 (4749). Parties to suits by-In all suits against delinquent taxpayers, the assessor and tax collector shall be made parties; and if it shall appear that the failure of the taxpayer to properly assess or pay his taxes was caused by any wilful default or negligence of the assessor or tax collector, judgment shall be rendered against the defaulter or defaulters for the amount of compensation of the state tax collector.

7068 (4750). Deliver documents to his successor.-The state tax collector at the expiration of his term of office shall deliver to his successor all books, papers and documents pertaining to the office. The successor shall allow all suits commenced, except suits or proceedings for the collection or assessments of taxes on agricultural products, to be conducted in his name; but the person who commenced the suit shall pay all attorneys' fees and expenses thereof, and receive the commissions, if any.

Powers revoked.

But all power and authority of the state tax collector and his predecessors in office, to institute or prosecute any suit, appeal or proceeding to assess for taxation, or to collect taxes on agricultural

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