AupIToR's OFFICE,

Jackson, Jan, %, lo44.

ur. A, C. Adams. County Treasurer, o.


Kemper ounty
{"newspaper_name": "Holly Springs gazette.", "edition": "01", "page": "p1", "byline": ""}
{"character_count": 1847, "word_count": 352, "ccnet_language_score": [0.9125999808311462], "ccnet_perplexity": [2158.199951171875], "fasttext_language": ["en"]}
Ur A. C.. Adams. County Treasurer, o.


Kemper 0unty:


DF.R SrR:-Yours of the 7th instant, IS
,rs, received. and in reply l will remark
that The law to which you refer, leaves the
Sheriff no discretion. Ii Is his duty, prior
- tbe first Of January, to advertise and at
tend 3 days at each underground, &c, IN
he county. and If Tax payers do not attend
eifher bv themselves or agen; and pay, the
/ sheriff lis authorized aGd required 10 S


ran and collect double taxes from such de'


ranltinr tax.paver." The most liberal


construction that can he given to the stat
nre fand which am disposed TO adoptl Is
that The Sheriff is not bound 10 collect dou
bla ataxes unless he has 10 dsStrGt7l, or al


,ar.;so the propertv for sale. This i Is his


IT,t,, 70 do Immediately after the hsst day


- I,,,,,,rv or AT least in time for him *
.iosa lis collection ard make settlemen
T - tho Auditor by the first day OF March
If then. before advertisement, or dlstraint'


-. .,.,,er nresen,s himself and makes pay
ment. think the Sheriff should aol reqa't
t double taxes, bat after such aaVefsiseH'e'
a and dis,rain., / think be cannot exeiciSe an.
! discretion. The language oi me statute
i, mandatory and imperative.


n Your opinion that the Shef u VIII De q
\ ,;tled 10 the excess IN cases CT double taxa
y ton. cannot subscribe 10, for The reaso
a that the law does not say SO; ana lor III
ie further reason that he is allowed p'
l. centum upon all tazes which ne &c
10 lerts II Is. therefore. necessary that IL
i SherifIs keep list of the names OF all Pc
5, sons from whom they collect double take
$ With the amount of such double tax, as
n shall require them 70 report to me ine
e. mount 20 collected by them: which amour
- they will be required TO pay into the 'ifes
Id ury deduciing 8 per cenium thereon
ID their compensation. L will be the duty