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40
REVI8ED ORDINANCES.
Sec. 5*. Said Assessor and Collector shall assess and collect taxes on all property left unassessed, and he shall report under . oath to the said Board, a true schedule statement of all such additional assessments and collections.
Sec. 53. Said Assessor and Collector shall cause to be printed in duplicate in blank form, in a book, a sufficient number of tax receipts, and shall give to every one paying taxes a receipt, dated, numbered, and filled up, so as to show by whom, and on ■what taxes are paid, value of land and personalty separately, •and the per centum of tax levy, and the duplicate of such receipt filled up, so as an exact copy of it shall be left in its place in the book, which book shall by him be preserved and exhibited to said Board on his final settlement, and then be delivered to the Secretary of said Board or city, to be kept as a record of his office, and shall be open to the inspection of any person inter-«sted.
Sec. 54. All taxes on personal property remaining unpaid on the 15th of December, shall be immediately collected by the
♦	Assessor and Collector by distress and sale of any property liable therefor, such sale to be made at the front of the City Hall, in said city, unless the property is too cumbersome to be moved, when it shall b6 where the property is located. Five days notice of the time’ and place of the sale shall be given by advertisement ■or written notices putup iti three public places in said city, one of which shall be on the front door of the City Hall. On the day and at the placp so advertised, said Assessor and Collector shall proceed to s§ll said property at public auction, for cash to the highest bidder, and in addition to the amount of taxes and ten per <ent, damages thereon, he shall collect and retain the expenses of removing and keeping the property, and one dollar for such seizure and sale. . If the property bring more than enough to pay the same, the excess shall be paid to the former owner.
Sec. 55. After the 15th day of January in each year, the Assessor and Collector shall advertise all land in said city on which the taxes have not been paid, for sale at the front door of the City Hall in said city, on the first Monday in March following, such advertisement to be inserted for thrfd weeks in some newspaper published in said city, if there be one, and if there be no newspaper then by posting written notices in three public places in said city, one of which notices shall be on the front door of the City Hall in said city; aud* shall contain a list of.the lands to be sold in the order in which they appear in said assessment roll, in substance as follows:
Uamk
OF
Owner.
Description ok Land.
FRONT CR REAK LOT. | NO. OF LOT. | NO. OK WARD".
Am’t OF Tax.
On said first Monday in March, if the taxes remain urlpaid, the Assessor and Collector shall proceed to sell said lands to pay the amount of taxes due thereon, and all costs, damages and charges,
COLLECTION OF TAXES.	,	41	-’I
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at public auction to the highest bidder for’cash, and such sale shall be continued from day to day, within the hours for Sheriff’s sales,-until completed. If upon offering the land for sale there is not bid the full amount of the taxes, andx all costs and charges, the -Assessor and Collector shall strike off the same to the “City of Bay St. Louis." The Assessor and Collector shall be allowed the •sum of one dollar for every conveyance made by him, for lands sold to individuals for taxes, and twenty-five cents for each acknowledgement, to be taken before any officer authorized by law to take the same, and for each separately described lot of land •> ^ advertised twenty cents shall be allowed to the puplisher of the •newspaper for advertising it, which fees shall be charged by the Assessor and Collector in the bill of costs, and collected by him ■for the persons entitled thereto,	’
At such sales the Assessor and Collector shall execute convey--ances to the purchasers, which shall b6 in the form or to the effect
following, to-wit:
“I, ...... Assessor and Tax Collector of the City of Bay St.
Louis, have this day, according to law, sold the following land sit-. 'uated in said city, and assessed to the reputed owner thereof^ to-wit: [Here describe itj, for the taxes assessed thereon for the
year 188.., when.........became the best and highest bidder at
the sum of........dollars and'-........cents; I therefore convey
said land to said........his heirs and assigns forever.
Given under my hand tHr..........day of........A. D., 188,.	.
. .................................................." '
If the purchaser at such tax sale shall not immediately .pay his bid, the Assessor and Collector shall offer the land for sale again, and if no person bids the amount of the taxes and costs, it shall be struck off to the city, but the firsi purchaser shall be liable for his bid, to be collected by suit in the name of the city, and on the same being paid the Assessor and Collector shall make a conveyance to him. If any land shall bring more than the amount due thereon, the excess shall be paid to the former owner.
Sec. 56. Said Assessor and Collector shall on or before the first Saturday in April following, leave with the Secretary of the city, all conveyances made by him to the purchasers at such tax sales, there toVemain for one year from the day of sale, unless sooner redeemed, during which time the owner or any person interested may redeem the same within said year by paying to said , Secretary the amount of the tax, with all costs and charges consequent upon said sale, and ten per cent, damages. upon :the amount of said tax and costs, ahd all taxes that have accrued thereon since said sale; and also five per centum oix the .whole amount of ^uch redemption for the compensation of said Secretary for making the same. Upon the receipt of such redemption money, said Secretary shall endorse on said conveyance the word “cancelled” over his signature, with date and amount paid, and note such redemption on his register, with the date and amount