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- - s.


The following j. circular from the Audi
Tor cf public accounts ii regard % the adver.
tisehnent ofland for taxes. It ii accompanied
q il the 4MississippianH BY the opinion of the


Attorney General, which is too long for onl


coInmns.1


i It will be seen that BY the course, indicated
i to be pursued by the Audltorsin his settlements
with the Tax Collectors in regard to the char
| ges for printing, good deal Of the hardship q
| the revenue law will be removed, and the rich


harvests, which certain little printing establish


ments were gotten to reap, will be greatly


curtailed. Nothing could be more contrary
to the spirit of the law, nor more unjust not to
| say sdlshonest, than the method adopted by


many of these machines for swelling the guam
| tity of printing, embracing the different adver-
tisements. The object of advertising in


newspapers was designed for the benefit 0
the land d-holder to furnish him with notice sol


that he might discharge the taxes due, orpre-


vent the sacrifice of his lands when sold, but


the course generally pursued. hascharged the


lands so heavily with expenses for advertise


ments of each quarter section, for conVeyan-


ces, recording &C., that in many instances the


proprietor preferred abandoning his claim to
the lands rather than to become repossessed of


them go encumbered with this weight of char


ges.


AUDITORS Office, Jackson,


Dee. 20hh, 1912.
SIR: Above, you have the opinion
of the attorney General, in reply to
certain interrogatories propounded by


me and which design as directory
to you in advertising and selling lands
for taxes due, and in executing deeds
for the tsame to purchasers. Infor-
nation received from all quarters of
the State, assures me, that in many in
stances the Tax Collectors are acting
contrary to law, and in manner that
inflicts outrageous oppression upon
taxpayers. To obviate difficulties
that must necessarily grow out of such
proceedings. | have called upon the
proper officer of Government for his
opinion. That opinion supersedes, in
great degree, the necessity of instruc-
tions from me !; and respectfully re-
quest your particular attention and
conformity to the views contained in
it, in reference to the subjects which
it embraces.


1t has been apprehended that diff
cullies, in the redemption of land, will
be the result of conveying by one deed |
all the lands of a taxpayer, in any one
county, because Of the possibility Of
that original grantees have, in numer-
Gus instances, conveyed portions OF The
land--a knowledge Of which is not
within the reach Of the collectors. I'll
this constitutes an objection to deed
ing the Uhole Of taxpayers land 10
one deed, it applies with equal force to
the deciding in any quantity, for
part of that quantity may have been
conveyed to some person, Of which
the Collector has no Knowledge
In snch cases, If difficulties arise, it is
a consequence of the neglect Of those
10 whom the land has been conveyed,
in falling to have their conveyances
duly recorded in the offices of the
Clerks Of Probate. But no serious
difficulty, from such circumstances,
need be apprehended. So far as the
State may be concerned, should any 1
person present bona 1fde evidence Of .
tile to any lands sold for taxes as the
Of another, to the Auditor, (
md demand his right of redemption !; {
he amount due on such land can be /
scertained by reference TO the Com 1
return in this Office, and t
Ipon payment of the taxes, costs and a
interest, a certificate ofredemption, or
conveyance of such land will be Civ
n hins, and a record of the same will
e made in this Office, and can, also,
8 made IN the Office of the Probatel
Jerks.


You will omit advertising and sell :,
ng lands which have been bid in for 2
ae State under the supplemental act
The Revenue lsw--passed at the
tie session of the Legislature. Should
lch 1aSds have been classed by The J
Commissioners under the late law,you
Ill be credited, upon settlement with
rs Office, with the amount of the State II
nd county tax thereon; andsthe State s.
i'll be debited with the amount due 81
e respective counties. The aecru- !.
g State and county tax, prior to 81 81
e date of redemption of such land. NJ
lth 16 per cent thereon, and charge H'
lie by law upon the original owner Of
e land and when any land may be Ba
deemed at this Office, the county tax, Ga
I'd 16 per cent. thereon, will be re- 94s M'
lired, and deposited in the Treasury. al
6ject to the order of the respective Ex
untIes. I'm
So far as the. State may be rendered | q. q.
bic for printers fees, by the purchase Co
lands for taxes, / feel it m he ~ on