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

when the polls and personal estate is TO be
assessed) givea like notice by like advei.
| tisement, that he will attend at a specified
place in the civil district, and all persons shall
attend and give in their lists under oath, un-
less by reason of disability specified in the
preceding section, and in either of said cases
they may send lists and he may receive the
same.
Sec. "a. Be II enasied, That If any person
subject to taxation fails to comply with the
provisions of the preceding section, the As.
SCISSOR 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 assess.
ment and collected as taxes, unless it can be
shown. of their inability to do so.
Sec. %. BE IL enacted, That if any person
fail to give in list MS 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 double tax
upon the same, to the best OF his information
and judgment
Sec. &c. BE II 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 u any person, upon such inspection,
conceive himself aggrieved by the assessment,
tbe Assessor shall, with the aid of two free
holders of the civil district, review the same,
and II It appears to them from the statement
of the party complaining, or upon evidence
adduced by him that the assessment is erro-
neous, the Assessor shall enter upon his book
the proper correction, subject to revision, or
appeal to the County Court.
Sec. 81. Be IL endcied, That If no objection
be made to the assessment, or immediately
after such objections as shall be made, are
disposed of the Assessor shall sign the books,
and attach thereto an affidavit signed by him
in the following form: 81 do solemnly swear
OF affirm that have set down in the above
assessment, all the real estate (if in the book
prepared.for that purpose-or in the other
book) all the taxable property and polls
withn--county, according to the best of
my knowledge and ability; and that said as
sessment book contains true statement of
the aggregate amount of real estate Gas the
case may be) oftaxablc 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.
So help me God"
See. %. BE IL endcted, That the Assessor
shall make ont from the original assessment
books, statement, in n suitable ruled book,
af 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 ease of lands assessed to
persons unknown, a list of the lands so as
sessed, describing them as heretofore provid- !
cd in this act, and stating the amount of
taxes assessed upon each lot, tract or parcel
of land; which statement must be delivered
to the County Court Clerk by the third |
Monday in February in each year; and after
such statement is by them compared with the
original assessment books, and corrected, If |
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
a 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 eacl..
Sec. 80. BE ii enacted, That the Assessor
shall be entitled to such compensation for his
services,as the County Court in its discretion
may allow.
Sec. 80. BE il further enacted, That the
be the rules to be observed in the
assessment of taxes: lst. Every person is-to
be assessed for his poll tax in the county
where he resides, where the assessment is
made, If he has not been assessed for the
,ame tuy year in another county. Cd. All
cal property is to be assessed in the county
where it lies 3d. Al personal property, un-
ess the contrary be directed, is to be assessed
n the county where it is at the time of as
cssmenl. A. But that all slaves shall be
assessed to the owner in the county where
le resides; but If hired in different county
han that in which the owner resides, they
hall be assessed for theirvalue in the county
where he lives, and the hirer shall be assessed
o the amount of the hire; if the owner lives ;
n another State then the hirer shall pay the
Whole assessment. 9th. That all property
ed by an executor or administrator, trustee
r guardian, or by person in any fiduciary
II representative character, shall be assessed }
o said person in such character, and shall be
ntered in the Assessors book in a separate
inc from his own property.
Sec. 81. BE itfurther enacted, That in Or f
er to obtain annually an appropriate estimate {
+ the agricultural wealth of the State, the
ssessor of each county shall annually make
ut n table showing as nearly MS practicable, |;
addition TO the usual returns, the whole "
umber of slaves owned by each person, the u
nmber of horses, mules, cattle, sheep and /
vine, and the number of bales of cotton, n
ogshends of tobacco, and bushels Of wheat !,
I'd com, raised the preceding yea-.
L, S. CHEATIlAM,
Speaker of the Senate.
N. S. BROWN, r.
Z u L Z i