1822 - Edocs

.as county, on or before the fifteenth of February, and the
aid clerk shall proceed to mxke out alphabetical books,
jl* all persons and property subject to taxation according
to the form herein established, and shall examine said
books, and certify them to be correct, and shall deliver to
the sheriff or collector of the revenue for his county, one
copy of said book as his guide for collection, which after
the completion of the collection shall be returned to the
county court, and transmit one to the treasurer—and the
clerk shall be allowed for making out said books, such
compensation as shall be allowed by the county court, to
be certified by the court to the treasurer for payment.
13. Be it further enacted, That, the said commissioners
shall be exempted from fine for not doing militia duty
ty, working on highways, and serving as jurors for one
year.
14. Be it further enacted, That the person so appointed
to take in lists, or clerk, failing to perform any one of the
duties imposed on them by this act, shall be subject to a
fine of one hundred dollars, to be recovered in the county
court, on motion of the solicitor, fifteen davs previous notice
in writing being given to the defendant.
15. Be it further enacted, That, persons not bound to
at.end musters, may transmit their lists to the assessors,
as above specified, and if those of widows, or persons of
known infirmity, shall not be thus transmitted, it shall be
the duty of the assessors to go to their places of residence
to obtain such lists.
16. Be it further enacted, That the sheriff of the coun-
ty shall be the collector of the revenue, and he shall after
the first day of April annually, collect and receive, from
all and every person or persons, charged therewith, the
taxes imposed by this act, in his said county, and in case
payment be not made, on or before the first day of May,
he shall have power to distrain the slaves, goods and
chattels, which may be found in the possession of the person
so failing to pay, notwithstanding such slaves, goods
and chattels shall be comprised in any deed or mortgage
—and if the person so failing, shall not within five days
after such distress, pay the taxes due, the sheriff shall
proceed to sell for ready money, on giving ten days notice
by public advertisement, in the neighborhood, so much of
said property, as will pay the taxes and charges of dis-
tress and sale— Provided, nevertheless that slaves shall
not be distrained, where other personal property can be
found.
17. Be it further enacted, That, the sheriff shall duly
account for and pay into the public treasury, on or before
the first day of July in every year, the full amount of all
Dutv of clerks.
Privileges of Corr
missioners.
Commissioner or
clerk failing or
neglecting.
Persons may send,
lists—and if widows,
&c.
Sheriff made collector
When to collect.
May distrain.
Sell for cash.
Proviso.
Sheriff to account.