The Athens post. [volume] (Athens, Tenn.) 1848-1917, 1856-03-28

assessed,) give like notice by like adve,.
tisement, that he will attend at a specified
place in the civil district, and all persons shall
intend and give in their lists under oath, nm
less by reasop Of disability specified in the
preceding section, and in either of said cases
they may send lists and he may receive the
same.
See. "a. Be il enacted, That if any person
subject to taxation fails TO comply with the
provisions of the preceding section, the As.
sessor must make demand of him or her, at
his or her residence, such list, and for every
such demand the Assessor is entitled to (25)
twenty-five cents, to be added TO the nssess.
ment and collected MS taxes, unless il can be
shown of their inability to do so.
Sec. 25. BE Il enacted, That if any person
fail to give in n list as is required BY the pre.
ceding sections of this act after the demand
is made, the Assessor shall ascertain from
enquiry, or in any other mode, the property,
and other items of taxation, to which such
person is subject, and nssess a. double .nx
upon the same, to the best of his information
ard Judgment.
Sec. 26. BE IL enacted, That when the As
SCISSOR shall have completed his assessment
by the time prescribed, he shall return the
same to the Clerk of the County Court, who
shall submit the same until the first Monday
in February there after, to the inspection of
all persons who shall apply for the purpose.
And II any person, upon such inspection,
conceive himself aggrieved by the assessment,
the Assessor shall, with the aid of two free
| holders of the civil district, review the same,
and it It appears TO them from the statement
of the party complaining, or upon evidence
| atf,luced 10y him that the assessment il crro.
nr0us, the Assessor shall enter upon his book
the proper correction, subject to revision, or
appeal to the County Court.
See. ~ Be il enacted, That if no objection
be made to the assessment, or Immediately
after such objections as shall be made, are
disposed Of the Assessor shall sigh the books,
and attach thereto an affidavit signed by him
in the following form: II do soemnly swear
or affirm that have set down in the above
assessment all the real estate (f in the book
prepared for that purposc--or in the other
bonk) all the taxable property and polls
wthin--county according to the best of
my knowledge and ability; and that said rs.
s"ssment book contains a true statement of
the aggregate amour, of real estate (as the
case may bc) ostayable property and polls,
of each and every person named therein, esti.
mated according to the true value thereof, MS
prescribed by law, without favor or affection
$50 help me God"
See. %. BE il enacied, That the Assessor
shall make out from the original assessment
books, statement, in II suitable ruled book,
Of the names in alphabetical order, of all per-
sons in each civil district, against whom any
tax has been assessed, and the amount of tax
against each; and in case of lands assessed to
persons unknown, list of the lands so as.
scssrd, describing them as heretofore provid-
ed in this act, and stating the amount of
taxes assessed upon each lot, tract or parcel
of lnnd which statement must be delivered
. to the County Court Clerk by the third
Monday in February in each year; and after
f such statement is by them compared with the
original assessment books, and corrected, il
necessary, it must be delivered to the Tax
Collector by the first Monday in March OF
each year, with his certificate that the same is
Il correct statement from the original ASSESS
ment books of the names of the persons
against whom taxes have been assessed, and
the amount assessed against each.
See. 30. Be il enacted, That the Assessor
shall be entitled to such compensation for his
services, as the County Court in its discretion
may allow.
See. 80. BE IL further enacted, That the
following be the rules to b.. observed in the
he assessed for his poll tax in the county
where he resides, where the assessment is
made, If he has not been assessed for the
same tax year in another county. I'd. All
real property is to be assessed in the county
where it lies Sd. All personal property, un.
less the contrary be directed, is to be- assessed
in the county where it Is at the time Of as
scssnen, A. But that all slaves shall be
assessed to the Owner in the county where
he resides; but ii hired in n different county
than that in which the owner resides, they
shall be assessed for their value in the county
where he lives, and the hirer shall be assessed
to the amount of the hire; If the owner lives
in another State then the hirer shall pay the
whole assessment. 9TH. That all property
held by an executor or administrator, trustee
or guardian, or by n person in any fduciary
or representative character, shall he assessed
to said person in such character, and shall be
entered in the Assessors book in separate
line from his own property.
See. 81. BE IL further enacied, That in or
der to obtain annually an appropriate estimate
of the agricultural wealth of the State, the
Assessor of each county shall annually make
out n table showing ms nearly rs practicable,
in addition TO the usual returns, the whole
number of slaves owned by each person, the
number Of horses, mules, cattle, sheep and
swine, and the number of bales of cotton
hogsheads of tobacco, and bushels of wheat
and coin, raised tho preceding year.
f, s CliEATlIAM,
Speaker of the Senate.
N. s. BROWN,
Sneaker of tho House of Rpprpseptutiyes