Nashville daily patriot. [volume] (Nashville, Tenn.) 1855-1857, 1856-03-11

Of his Office, imposed by law and he shall also take
and subscribe the following oath before the Clerk
OF said Court, to wit: l. A, B., Tax Assessor, for
county, do soIemnly swear or affirm (as the
case may be) that viii well and truly take list Of
all the taxable property and polls that may come to
my knowledge, in county, agreeable to law
and instructions of the Comptroller of the Treasu
ry, and that | will use all lawful ways and means
within my power to find out and list such property
and polls liable to taxation, within said county Of
and that all valuation OF property by me TO be made
shall be done faithfully justly and truly, according
to the best of my skill and judgment, and that
will do equal and impartial justice to the public and
indivduals.-So help me, God. Which oath shall
be subscribed and recorded by the Clerk of the
County Court.
Sec. Is. BE IL enacted That the Assessor shall
after the first day Of April in the year Ofhs election
and before the first day of the following January,
complete his assessment of all the real estate subject
to taxation, within his county, which by the
laws of this State is to be assessed by him according
to the rules in this act prescribed Said assessment
| Of real estate to be made only once in two years.
Sec. II. BE IL enacted, That he shall assess with
in the period in each year. all persons person
al property, and other items of taxation, which
under provisions Of the laws of this State, to be
assessed by him, and the real money value OF all
property taxed in this Act shall be the at which
said assessor would value such property in the
payment of just debt in cash due fom solvent
debtor. 49,
Sec. Is. Be It enacted. Tha. he shall enter the
assessment of real property and persons, and per-
sonal property, in separate books suitably ruled, and
| substantially bound
Sec 10 Be It enacted That the book containing
the assessment of real property must show in
separate columns: lst The names of the persons in
alphabetical order in each civil district to whom
sessed, unless to an owner unknown, in which case
it must be so stated. I'd. The description of the
property. Sd. The contents when the same can be
, shown by acres. 4th. The valuation 5th. The
amount of taxes assessed OH same. The description
of real property must be shown, when practicable,
by sections sectional subdivisions, townships and
ranges; if this cannot be done, the Assessor must
adopt that mode of description which will most
clearly and conveniently identify the property; and
when several tracts parcels of tracts Of land be-
longing to the same person lie contiguous, forming
one entire tract the whole may be included in one
valuation and so extended.
Sec. 30. Be 1t enacted, That the book containing
! the assessment Of persons and personal property
must show in separate columns the names of the
persons to whom assessed, in alphabetical order in
each civil district: LIST The number of slaves to be
taxed to each person. ID. The value Of said slaves
Sd. The species of property designated in article
I'd, section first 4th. The valuation. 9th. The
species ofprOperty designated in articles Sd and 4th
section first. 9th The valuation 7th. The species
of property designated in articles 9th, 9Th and 7th
Sth section first The valuation. 9th The species
of property designated in articles Sth and 10Th,
section first. 10th The valuation 18th The
polls. 18th The aggregate amount Of taxes.
Said books to be made yearly.
Sec u. BE II enacted, That the Assessor must
upon the first assessment after his election (the time
which the real estate is to be assessed give at least
fifteen days notice, by advertisement, posted at
three more public places in each civil district in
his county, of the time that he will attend to assess
the taxes; and also designate some place, and the
direction he may proceed, in order to notify the
persons subject to taxation, about the time he
will be able TO examine, inspect and assess their
real estate; and he attend at such time and in
such manner make the assessment
Sec. %. BE It c1actcd, That it shall be the duty
OF all persons within such civil district whose per-
sons property subject to taxation upon notice
being given according to the provisions of the pre-
ceding section, to give in to the Assessor complete
list OF their property subject to taxation, and every
| item upon which such person is liable TO be taxed
The lands, in all cases, must be given in with such
description, far practicable, to identify the same
as before provided. And the Assessor shall 20 upon
examine and inspect said lands, and from any nfor
nation to be derived from third parties assess its
real value in money, and not at forced sale; and he
shall have power 10 summon any persons 10 give
| information, or aid him; and the person whose lands
are to be assessed shall exhibit point out and give
such information to the Assessor, touching the same
as shall be necessary by said Assessor, to make a
| true and correct assessment. And the Assessor is
empowered and il is made his duty and he is hereby
required to administer the following oath TO each
and every person furnishing list of their taxable
property, 10 wit: "IOu do sOemny swear or affirm
(as the case NAV be- that the following list contains
all the property and items for which you subject
TO taxation, and that YOU have exhibited, pointed
4 a.
corning your real estate (il such has been required
Of him or her by the Accessory to the best of your
knowledge and bclicf-So help you God" And
| if the Assessor deem it necessary, he is hereby
| empowered to examine under oath other persons
/ touching the list aud valuation. But, if the owner
person having charge of the property, reside ont
OF the county or is absent from necessity is unable
to comply with the provisions of the law, by reason
OF any mfrmity or disability, or is a female, such
person may make out such list oath, as herein
prescribed, and the assessor may receive the same
/ Provided the Assessor shall not compel the owner
. Of property to swear to its value.
Sec %. BE II enacted That the Assessor must
upon the second assessment 1.-THE time when the polls
aud personal estate is to be assessed give like no.
uce 10y a like advertisement that he will attend at
specified place in the civil district and all persons
shall attend and give in their lists under OATH un-
less by of disability specified in the preceding
section, and in either of said they may send
| lists and he may receive the same.
Sec. "a. BE Il enacted That il any person subject
to taxation fails to comply with the provisions of the
preceding section the Assessor must make demand
of him her, at his her residence such list and
for every such demand the Assessor is entitled to
(25D twenty-five cents, to be added to the assess.
mcnt and collected taxes unless it can be shown
Of their inability to do So
Sec %. BE IL enacted, That fany person fail TO
give in list is required bv the preceding 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, 10 which
such person is subject, and double tax upon
the same, to the best of his information and judg-
/ nent.
/ Sec 20 BE Il enacted, That when the Assessor
shall have completed his assessment by the time pre-
scribcd he shall the same to the Clerk ofthe
County Court, who shall submit the same until the
first Monday in February thereafter to the inspec-
ton OF all persons who shall apply for the purpose
And if any person, upon such inspection, conceive
/ himself aggrrved by the assessment the Assessor
shall with the AID Of two ircehoders of the civil dis.
/ triCt, review the same, and if il appears TO them
/ from the statement ofthe party complaining or upon
evidence adducei by him that the assessment is er-
roueous, the Assessor shall enter upon his book the
proper correction, subject 10 revision, appeal TO
/ the County Court
/ Sec ~. BE a. enacted, That il no objection be
I made 10 the assessment, or Immediately after such
objections shall be made are disposed Of the As
sc,,cr shall sign the books and attach thereto an
affidavit signed by him in the following form: 81 do
solcmly swear or aiH IN that have set down in the
above asscssn emit all the real estate Of in the book
prepared for that purpoSe,-or in the other book
all the taxable property and polls within county,
. according 10 the best of my knowledge and ability
and that said assessment book contains true state