INDEX.

1843

V.

Chap.

Sec.

VALUATION & ASSESSMENT OF PROPERTY.

Where collectors of taxes now imposed

or hereafter to be imposed, shall not have

been appointed, or having been appointed,

fail to qualify, Governor authorised, on 1st

May &c., to appoint, collectors so appointed

to give bond, to be approved by Governor

or Judge &c and recorded, copy of, to be

Certified by clerk &c, and transmitted to

Treasurer and Governor &c., collectors so

appointed to have all the powers &c. as col-

lectors under original act,

208

1

If collectors shall not have been appoin-

ted and qualified, before the 1st of June &c.

Treasurer to appoint an agent &c, giving

preference to sheriff's &c. with power to re-

ceive taxes &c, agents to pay into the Trea-

sury the sums received, on 1st Mondays of

September, December, March and June,

&c.. agents to give botfd &c. to be approved

by Treasurer &c, bond to be recorded &c.

"

2

Clerks of Levy courts &c, to furnish

agents &c. with list of taxable inhabitants,

&c. with amount of taxes due &c.

"

3

Compensation of agents to be 3 per cent,

on monies paid into the Treasury,

"

4

When collectors are appointed and quali-

fied, power of agents to cease, and monies

in hand paid into Treasury, on failure, bond

to be put in suit &c, before collector is ap-

pointed agent may become such by giving
bond &c

"

5

Taxes in arrears, under original act or

supplements &c, declared liens on real pro-

perty if party indebted &c.

"

6

Sales when made, of real or personal pro-

perty, by ministerial officer, sums due &c.

for taxes from persons whose property is

sold, first to be paid &c, officer selling to

pay to collector of county &c. or agent, or

Treasurer &c.

"

7

In counties &c. where there is no collec-

tor, clerks of levy courts &c. to place an-

nually in the hands of the deputy attorney