Newspaper Page Text
E SPIRIT OF THE TIMES.
B ctiot f ft to XrtPB, agricultural, Commercial, anti Httfrarg Xntrlltgencr. PONTOTOC, ITUS ». SATURDAY, HAY 151 Ml. [Half yearly in advance. par annum. ] _ I.] j.\iiml>cr 9. J.ELAÄD A IXORS & P \ _ "TEaS ip:» ~ ~Ht Timfs" is publish« >gt SpiR> or Tnum. half yearly in AD |jr at I- pr a ,ie end of the year. Fo " (:E. or T 1 copia will be sent six , advaiu H;EN copies for 9 10 . H.or TP '7 * containing twelve lines O' (Uveitis -nek, e Dollar* and Fifty Cent _,. r »ed for t,[ insertion. Tiio nuin'^ru jü subsetju/i inus ( be marked on the ad ioos requi r r*ise they will be continue! iment. of 6 a „d charged for accordingly inlered m a distance must be accom tii-'Ci)*' t ,h or a satisfactory refer I with U< p „ DKAl'tlt. BLISHERS 1 onal nature, whenever ad ,-ged at the rate of -$*2 for -,r each insertion. Political v rddresses, for the benefit o' Itnies, will be charged a« en ts >t the tame rates, ocir I'*1 id a tes for office will be "•stale or -u ict, and #5 for countv oi YEAPI. advertising. warlv advert -em<fnis a very libe'al dis vi be mine. , . .... onuleJgeol Annu.»l advertisers, is hmi ' their own immediate business, and all for the benefit of other persons. L ov »bon. must be paid for by the square. kies of r_:il twclvt L-s o f 1 or A A ACT toiiie for the Revenue of the State Ifiox 1- Be t- enacted by tho Ltg „of the State of Mississippi. That shall be assésSM flowing taxes Elected within this State, viz: an ud rfinux «I «» e fourth of one |»er cent, |i lands in this State not exempted by (fdnaice admitting the State into the B, or specially exempted by the pro uefihisact, on all money loaned at rst by individuals, or employed by I in the purchase of noies, bonds, Inor bills of credit of any description as security for money advanced, II guilds, wures and merchandize, sold Mar merchants, on all hank stock bribed for in any incorporated hank in State, which shall not have paid a ho nor its charter, or have been exemp li - the provisions thereof, except stock tribed tor and owned by the S'ate, or t incorporated literary or charitable luiion. An odvalorem tax oftwo and hill per cent, on all merchandize bv an auctioneer or transient vender ic\er, pds, on each pleasure carriage, wn'ch c ock, kept for use,* one dollar on each every Bowie Knife: a tax of one cent auch head of cattle over the number ■rally, owned by anyone individual; a [offive hundred dollars on each bi liard pet up or kept for public- use; a poll Wfirty cent« on every free whi'e mile rtnthengesuf twenty-erne nnd fifty p of five dollars on each and every I jred male between the ages of In-one and fifty years, nnd of seven ■«centson each and every slave be r the ag**s of five and sixty. I*c- 2. Bt it further enacted, That pad appropriated to the use of any in pratod college or other seminary of ■■■ occupied by any church for M worship, or by any school hou-e rhnuss or jail, or appropriaed to the o: soy pooi house or house of currec ii «r belonging to uny public library or »•^orated charitable institution, shall from taxation to- 3. Be it furrier enacted, That kcal year shall commence on the ■ky oi March, and all taxable proper tow^ht into this State, or acquired ay [individual between the first day j"7, ®°d the first day of March of * y ear » »liall be subject to be taxed lor f 5 e *r, iu the county in which the same '? be situated. S * c ' Be it further enacted, That ihn first day of March und tho r --} of July 0 f t ,ch ao j every year, f 41 ,sstfc or shall assess all the poll.« p*" Tie property, real or |>ersoii.il sub P taxation in their respective count ie»; Fj ai! each prepare an assessment roli l *1 'bey «hall set down in separate E* 01 the names of all the tax title im r" 1 »» oi the county, and each item o' r b the val ie thereof, on which I '"ùram tax has been provided for in ^«■cnoo of this act. I »ib. Be Ù .father enacted, ThaJ fcw'ik. !,tTVi *l* ec ified in the lourth sec •* act, it ahull be the duty of the ET 0 ' ej, 'hcjunty in this Slate, to L, eac k l *«ble inhabitant ol hi l> n ' ür * * 111 of his or her taxable Ptoi'r , er ® r by leaving a #r h er usual place ot pur, or i»t * »bt circular of the AtfoW of celumat. n *>• »eeo d '"rfst m tr*A*cr,tnHi nti Irom *"• 40(1 'foil the '»d»*]orem Ur on n. '*** i nd cieck kept for utc Hk ct,: Eft ^ »bode. And it shall be the duty of each -ixable inhabitant within said time, to uake out Hnd deliver to the assessor a lis* •I his or her taxable property, specifying antcularly, the quality of land and its val ie per acre, the number of slaves above age of five and below the age of sixty, he value of euch, the number and value o •II pleasure carriages, the amount of sales »I merchandize lor the year ending on th»^ irst day of Ma ch proceeding, the amoun' • ! money loaned on interest, or advanced •tithe security of bills, noms, bonds or ■ hecks at that time or during the preceed ng year, the number of clocks, watches, •nil their value, and all oiher property •object to taxation, owned or held by said nhubitan's, which list, the assessor shall equire the individual to verify by oath vhich he is hereby authorized to adminis er; and if any one shall neglect or refuse 0 render to the assessor, when thus so re quired, a list of his or her taxable property, th the value thereof, verified by ivtjjdavit, 1 he assessor shall make such a list in*-e«l roll same lars, und the - if til) ly duties forfeit the may -hall mon the shall but shall, lect taxes, ces er sing his which Cierk best bond, of in and ties him, ihe lice, shall days in the from ty the each aud ty, by been it lor tified ot the to third tho the tho tor: .ow and on nation, anJ double taxes shall be charged against the person so neglecting or refusing 'o render a list; and if any assessor shall be of opinion that any property under the provisions of this act, subject to advaln rem taxation, or if the owner of the prop erty be a non-resident oflhis Slate, such assessor shall put a fair valuation on such property, and it any person shall feel him self, herself or themselves agrieved by the valuation of such assessor, they may rv^er the matter of valuation to the board of po lice of the proper county for adjustment, anditshall be the duty of any boar! ol police of the proper county to which such valuation shall be referred to settle, and place a fair and just valuation on such property, which shall be final. Sec. 6. Be it further enacted, every person shall be assessed in the coun ty in which he resides at the time of the as sessment for all lands and personal proper ty owned by him or her in said county, on the first of March,and for all m me, loaned at interest; and when the line between two counties devides «.tract of land, it shall, il occupied, lie assessed in the county in which toe occupant resides; if unoccupied, each part shall be assessed in the county in which the same shall lie, and all property, both real or personal, owned by any person in any county other than that of his or her resident«, shall b« assessed in the county in which the same is situated; and if he or she have an agent in such county, the list thereof, may be» rendered by sui.h ngent; but if there be no agent of such in the county, thé assessment list shall be made by the assessor. Sec. 7. Be it further enacted, That all incorporated banking companies liable to taxation on their capital stock, shall lie assessed in the county where the principal office or plaçe of transacting business situated, but if they have no principal place of office fer transacting business, then in tho county or counties where the busi ness of such company shall be conducted or carried on. . Sac. 8. Be it further enacted, it shall be the duty of the President of the hoard of policed each county in the State to secure Irom the proper land office, a land bookT6r book of maps, of all tho townships or fractional towoships in his county, de signaling aud describing the date of the sale or entry of such and every tract, and bv whom purchased, which book shall be neatly bound, and deposited in the office ot the clerk of probates, as a book of ref erence and guide for the assessor of the county, and until such books can be pro cured, it shall be the duty of the assessors ascertain from the records of their res coun'ies and from the land office o' district, all lands belonging That a is That to peetive the proper to non-resident*. Sac. 9 Be it further enacted, That each assessorshall complete and certify -he assesment roll of hia county on or be fore the first day of July of «very year, and shall make three fair copies thereof, one of which he shall deliver to the tax m»!lector, one he shall depostte in the office of the Cbunty Treasure-, ,he o'oer be -hall deposit« in the office of the Auditor of Public Accounts, on or befere the first dav efSeptem'er, following. Sac 10. Be it further enacted, Th.i shall neglect to assess anv if anv assessor oerson property liable to tax.Mon m his county, during h.s term of office, he «hall certify to hia successor, the amount of iax whtch should have been aserssed upon such person or prep*^» *nd the tame «hall be added to the assessment rail, and shall be collected in the same manner as (he taxes of that y" r * Sac- ll- Be it further enacted, That each and every assessor shall be entitled, settlement of his accounts with tbe of on or if by if, ol er, all Auditor of Public Accounts, to receive a compensation foi his services, of five per centum on the amount of his assessment roll for the use of the State, provided, the same shall not exceed four hundred dol- lars, nor less than one hundred dollars, und the same compensation on his seulement with the County Treasurer for the assessment for the use of the county. - Sec. 12. Be it further enacted, That if any assessor shall wilfully make or cer til) a false assessment roll, or shall wilful, ly negl»ct or refuse to perform any of the duties required of him by this act, he shall forfeit and pay the sum of one thousand dollars, to be recovered on his bond, for the use of the S'ate or Countv, as either may be affected by such malfeasance, and -hall be imprisoned six months in the com mon jail ol the County. Sec. 13. Beit further enacted, That the offices of Assessors and Collectors shall not be hold by the same individual, but the qualified electors of each county shall, at each regular general election, e lect one Asses-er, and one Collector of taxes, who shall hold their respective offi ces for the term of two years, unless soon er removed, and until their successors are qualified, according to law; and such asses sing before he enters upon the duties of his Afficw, shall takennd subscribe an oath, which shaH-be filed in the office of the Cierk of the Board of Police; faithfully to riischnrge the du'ies of his office, to the best of his skill nnd ability, during his continuance in office; and shall enter into bond, with two or mere good and sufficient sureties, to be approved by the President of the Hoard of Police, payable to the Governor of the Slate, and his successors in office; in the penal sum of ten thousand dollars, conditioned, that he will fuithlully and truly execute and perform all the du ties required by law, to be performed by him, during his continuance in office; which bond shall be filed for record, in ihe office of the Clerk of the Board of Po lice, by the President or the Board, and shall tie recorded, and transmitted to the Auditor of Public Accounts, within ten days after its .execution; and may be put in suit lor any breach thereof, affecting the assessment of taxes, for the use of the county or State, and shall not be void on the first recovery, but may bo put in suit from time to time, unless the whole penal ty is exhausted. Sec. 14. Be it further endet ed. That the Board of Police ol each county in the S'ate, shall assemble at the Court House thereof, on the first Monday of August, in each and every year, for the purpose of correcting the assessment roll of that year; aud it shall be the duty of the assessor to ultend such meeting, and submit to their inspection, the assessment roll of the coun ty, which roll shall be critically examined, by the Board, and they shall correct all mistakes which shall be found therein, and grant rebel to all such persona as have been improperly asse-sed or over taxed. Sec. 15. Be it further enacted,' That it shall be the duty of the Clerk of the Board of Police, immediately alter the cor rection of tho assessment roll, as provided lor in the preceding section, to make out triplicate copies ol said corrected roll, cer tified under bis hand and seal of office, one ot which said copies he shall transmit to the Auditor of Public Accounts, within ten days; one of which copies he shall deliver to the Treasurer of the County; and the third copy he shall deliver to the tax col lector ol the county; and the Auditor and Treasurer, in making the settlement with tho Assessor and Collector, shall be gov. erned by said correctod and certified assess ment rolls, f«.j which services he shall be allowed compensation, by tho Board ol Puhco. Sec. 16 Be it further enacted, That the Board of Police ol each county shali assemble at the Court House thereof, on tho first Monday of February, in each year, for tho purpose of examining the ac count of insolvencies and delinquencies, which may be reported by the tax collec tor: and it shall be the duty of the tax col lector to rejort to the said board, all solvencies and delinquencies which have occurred in tho oouuty, affecting the col lecting of taxes, as specified in the assess ment roll, and the amount rendered una vailable thereby; and said Board shall al. .ow to said collector such amount of insol vencies and dehoquincies reported, as they -hall be satisfied have not occurred by the lapses of nsglect of the collector, and no more; and every such allowance shall be certified, and transmitted, as is required in relation to corrections of assessmeut rolls, and shall be passed to the credit of the collector, in his settlement with the Audit of Public Accounts, and County Treas a I in or urer Sac. 17. Le it further enacted, That if the Beards of Police of any county should fail to meet at the times required by this act, they shall be convened by the President thereof, for the purpose of dis charging the duties herein required; and if, from any cause, no meeting of the Beard ol Police should be .had, in any county, for the purposes herein before specified, the tax collector of such county shall present his list of delinquencies to the President of the Board of Police, in vacation, who shall examine the same, and make such allow ance as to him may appear right and prop er, and certify the same under his hand and seal, officially. Sec. 18. Be it further enacted, That all taxes imposed by the provisions of this act, shall be preferred to all judgments, executions, incumbrances, and liens of any description, whatever, and shall be from the first day of March, in each and every year, a lien on all the real estate of the person assessed, situate and being in the county in which the assessment is made. in (Tc^be concluded in our next.) EMMET'S LAST MOMENTS Une day previous to the trial, as the Governor was going his rounds, he enter ed Emmet's room rather abruptly; and ob serving a remarkable expression in his countenance he apolpgised lor the in lie had a fork affixed to his terrupt ton. little deal table, and appended to it there was a tress ol hair. 'You see' said he to the keeper, 'how innocently I am occupied. This little tress has long been dear to me, und 1 am plaiting it to wear on my bosom on the day of my execution.' On the day ol that fatal event, there was found sketched by his own hand with a pen and ink, upon that very table, an admirable likeness of himself, the head served from the body» which lay near it, surrounded by the scaf fold, the axe and all the frightful parapher nalia of a high treason execution. What a strange union of tenderness» enthusiasm and fortitude do not the above traits ex I hibit! His fortitude, indeed, never forsook him. On the night previous to his death he slept as soundly as ever; and when the fatal morning dawned he arose, knelt down and prayed, ordered some milk which he drank, wrote two letters, one to his brother in America and the other to the Secretary of State, inclosing it, and then desired the sheriff to be informed that he was ready. When they came into his . room he said he had two requests to make —one, tbaf his arms might be left as loose as possible, which was humanely and in stantly acceded to. 'I make the other' said he, 'not under any idea that it can be granted, but that it may be held in remem brance that 1 have made it—it is, that I may be permitted to die in my uniform. This of course could not be allowed; and the request seemed to have no other object than to show that he gloried in the cause for which he was to suffer. A remarkable example of his power over himself und others occurred at this melancholy moment. He was passing out attended by the sher itfs, and preceded by the executioner—in of the passages stood the turnkey, who had been personally assigned to him dur ing his confinement ; this poor fellow loved him in his heart, and the tears were strea ming from his eyes in torrents, paused for a moment ; his hands were not at liberty—ho kissed his cheek—and the who had been an inmate of a dun habituated to the scenes of horror •* one Emmet man goon, and hardened against their operation, fell . senseless at his feet. Before his eves had opened again upon this world, those of the youthful sufferer had closed on him forev er. •The color of the rebel uniform teat green. Woman.— As the dew lies longer and produces more fertility in the shade, so woman in the shade of retirement, sheds around her path richer and more perma. nent blessiogs than man, who is more ex posed to the glare and observation of pub lie life. Sba Cow.—Colonel Harne/, in hia re cent exploration of the Everglades, baa made some important geological diacover es, and kilted two of the' animals called min-i-tee, or sea ce#, whose existence deemed fabulous. The saimal is thus was described: "The sea cow, or something between e porpeise and a sent, about 18 teet long, with head like a cew and two small ffippers—neat weight about 2,500 pounds, It cannai leave the water, leeds the grass of tbe margin, and propela itself toward by a bread Mil." n