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


the Court is authorized 81 declare for cause,
said Court shall I'll tho same us early as
practicable. Said Assrssnr shall hold his |
office for two years, but that the office of
Assessor and Tax Collector shall not be held |
by the same person.
Sec. Is. BE il further enacted, That the
Assessor, before enterine.upon the duties of
his Office, shall give boSd with good and |
sufficient security, to b approved by the
County Court in the spm. of 81 900, payable
to the State of Tennessee, conditioned that
he will well and truly, without pnrtialty.
favor or prejudice, male a correct assessment
of the property to belly him assessed, and
faithfully discharge al the duties of his Office
imposed bv law; and he.slall also take and
subscribe the follosisrSath before the Clerk
Of said Court, 10 wit I, "a. b., Tax Assessor,
for----county, do solennly swear or affirm
Gas the case may bc) that will well and
truly take list of al tlls'tuxable property
and polls that may come to my knowledge,
in--county agreeable to law and nstrue
tons Of the Comptroller of the Treasury, and
that will use all lawful ways and means
within my power to find ont and list such
property and polls liable TO taxation, within
said county of f---;nd that all valuation
of property by me to be made shall he 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 mdivduals-So help me God. Which
oath shall be subscribed and recorded by the
Clerk of the County Court
See. l6. Be IL enacted That the Assessor
shall, after the first day of April, in the year
of his election and before the first day of the
following January, complete his assessment
l,,f ut,t,, l,,. y,t
in his county, which by The laws Of this State
is to be assessed by him according 10 the
rules in this act prescribed. Said assessment
of real estate to be made only once in two
years.
See. II. Be il enacted, That he shall assess
within The same period, in each year, all per-
sons, personal property, and other items of
taxation, which under the provisions of the
law of this State, are to be assessed by him,
and the real money value of all property tax-
ed in this Act, shall be the same to which
said assessor would value such property in
the payment of II just debt in cash due from
Il solvent debtor.
Svc. Is. Be ii enacted, That he shall enter
the assessment of real property, and persons
and personal property, in separate books suiti-
bly, ruled, and substantially bound.
Sec. 10. Be IL enacted That the book con.
tanning the assessment, of the real property
must show in separate columns: lst. The
names of the persons in alphabetical order in
each civil district, to whom addressed, unless
to an owner unknown, in which case it must
be so stated. 3D. The description of the
property. Sd. The contents, when the samt
can be shown by acres. lth. The valuation
9Th. The amount of taxes assessed on sane
The description of real property must bt
shown, when practicable, 4y sections or soc
tional sub. divisions, town,tips and ranges, i
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 or parcels of tracts OF
land belonging to the same person lie con
tiguous, forming one entire tract, the whole
may be included in one valuation and SO cx.
tended.
See. 90. Be il enacted, That the book con.
tanning the assessment of persons and per-
sonal property must show in separate columns
. the names of the persons 10 whom assessed,
in alphabetical order, in each civil district:
lst. The number of slaves to be taxed TO each
person. 2d. The value of said slaves. Sd.
The species of property designated in article
I'd, section first. 4th. The valuation. 9th.
The species of property designated in articles
Sd and 4th, section first. 9Th. The valuation.
7th. The species of property designated in
articles 9th, 9th, 7th and Sll, section first
The valuation. 9th. The species of property
designated in articles 9th and 10Th, section
first. 10th. The valuation. ll;h. The polls.
18th. The aggregate amount OF taxes. Said
books are to be made yearly.
See. 81. BE IL enacted, That the Assessor
must upon the first assessment after his clPc-
ton (the time ut which the real estate is to be
nsscssed,) give at least fifteen days notice, by
advertisement, posted 1T three or four public
places in each civil district in his county, of
the time tha. 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, ut or abont
the lime he will be able to examine, inspect
aud assess their real estate and he must at.
tend ut such time and in such manner make
the assessment.
Sec. %. Be ii enacted, That il shall be the
duty of all persons within such civil district,
whose persons or property are snbjrct TO
taxation, upon notice being given, according
to the provisions of the preceding srciion, 10
give in to the Assessor complete list of
their property subject to taxation, and every
item upon which such persons is liable 10 be
taxed. The lands, in all cases, must be given
in with snch description, ms far as practicable,
to identify the same MS before provided And
the Assessor shall go upon, examine and in
spect said lands, and from any Information to
be- derived from the parties assess its real
value in money, aud not ut forced sale; and
| he shall love power to summon any persons
to give information, or aid him; and the per.
| son whose lands are TO be assrssrd shall ex-
hibit, point out and give such information to
the Assessor, touching the same, rs shall be
necessary, by said Assessor, to make n true
and correct assessment. And the Assessor is
empowered aud it is made his duty, and he is
hereby required TO administer the following
oath to e"ci, and every person furnishing n
list of their taxable property, TO wit: "You
do solemnly swear, or atlini, (as the case
may be,) that the following list contains all
the property and items for which YOU are
subject to taxation, and that you have exhib-
tied, pointed out, and given correct and true
Information concerning your real estate, (ii
such has been required of him or her by the
Assrssor) TO the best Of your knowledge and
beliel.-So help you God" And, IL the AS
SCISSOR deem it necessary, he is hereby en-
powered to examine under oath other persons
touching the list and valuation. But, If the
owner or person having charge of the proper.
ty, reside out of the country or is absent from
necessity, or is unable to comply with the
provisions of the law, by reason Of any in.
trinity or disability, or is n female, sucl, per.
son may make out such list on oath, as herein
prescribed, and the Assessor may receive the