Nashville union and American. [volume] (Nashville, Tenn.) 1853-1862, 1857-12-12

Mr. DUNLAP, from the Committee on WAYS and
Means, reported back the Senales bill in lieu of the
bill of the House No. 4, to amend the l4th section
of the act, passed February g. 1856, to amend the
revenue laws with amendment, striking out ,'Oc-
tOber, and inserting 'Janulry, striking out ''NO-
vember," and inserting March" &c for the time
of the appointment of Revenue Commissioners and
the time of the equalization of the taxes, &c.
Mr. DUNLAP said: Mr. Speaker, 1t will be recol-
lected this bill az when it was originally inrOdu-
ced by the gentleman from OvertOn, Mr. Copeland
consisted of but section, repeating the law for
the appointment Of Assessors The Senate amend
ed it, by continuing that section in the BILL and also
providing that the county court shall appoint the
commissioners to make the lists OF taxable proper
ty in October; and that they shall make out their
lists of taxable property by the first day of NOvem-
ber and the clerk of the county court shall furnish
their lists to the collectors by the first Monday in
January. That would be making change of what
the law now is; and the Committee Ways and
Means considered il would be better to LEI the law
main now, and let the commissioners be appoint
ed in January, make return of the assessment
lists in March, be ready to give them to the
collectors in May folloWing-simply carrying out ne
act of the last session. If the House prefer that
the commissioners should be appointed the Octo-
Der term of the county court, provided for in the
Senates assessment BILL they ought to vote against
the amendment reported by the committee; but if
the House should be of opinion that they should be
appointed in January, then they will sustain our
report.
Mr. BENTLEY. Will this bill affect the tax as
SCISSORS who have been elected for two years, and
whose official term has not yet expired?
Mr. DUNLAP. 1t does not interfere with them.
1t provides, that where they have failed to assess,
the county court shall appoint a commissioner at
their next term after the passage of this act:
Mr. JOHNSON l understand the difference to be
this: The Senates bill proposes that the taxes shall
be assessed in November; whilst the committee on
OF ha Oh ,IJ
continue to be made in the month of January, when
properly is not so likly to be changing hands.
Mr. BULLOCK opposed the amendment. Under tie
persent system the revenue for this year will lie
till the Comptroller shall go to jackson the
first Monday in april. The revenue should be paid
in as soon as possible There was better security in
that rule. In the East end of the State, the Comp
troller did not go up to settle with the Collectors
till july TO obtain which ought to have been
in the Treasury on the first of January. The Com
mittee propose noremedyf this delay The revenue
thus behind hand quarters of the year in the
Eastern Division, and one quarter in the Western
Division. He gave his views at length these pre-
mises reasoning against the Committee amendment,
and in favor of the Senate's bill
Mr. RICHARDSON. The Committees amendment
only proposes to change the time of the appointment
of Commissioners from October to January; that
the assessments shall be ready for equalization
first Monday in March, the clerk to make out the
Monday in May. 1t had been provided in the Code,
that therevenue shall be paid into the county treasury
every month, and into the State Treasury every
three months. This was submitted by way of reply
10 the objection of the gentlemen from Madison,
with reference to the delay about getting therevenue
into the Treasury. 1t leading object with the
Committee on Ways and Means; to have the asses
ments and collections made all in the same years.
Mr. BULLOCK. 1t was true that the Code provided
that the revenue should be paid in every quarter; but
the Ways and Means Committee had, IN their amend
ment, provided for the enforcement of that
law. As to the question about property changing
hands, the property was assessed to the owner; so
that could make no difference. Were we to YIELD
generalarrsngsmento ahnancial system, because
A, B, c, &C., may sell their property after it has
been assessed.
Mr. JOHNSON argued the advantage of familiari-
ty with the proceeding proposed by the Committee,
and that more revenue would be collected under it.
The question was now taken on the adoption Of
the Committees amendment
Mr. BULLOCK demanding the yeas and nays, and
the same being ordered and taken, resuted-yeas
60, nays 3-as follow:
.YeGs-Messrs. Algee, Anderson, Bayless, Bent
ley, Blackburn, Bradford, Brazelton, Caldwell,
Carter of Carter, Carter of Hardin, Cooper, Cope
land, Davidson, Davie Dobson, DodsOn, Dunlap
Estes, Ewing Frazer, Fulton, Cannon, Hamilton,
Harvey, Holmes, lye, johnson, Kendrick, Keeney,
hing, Lsckey, Lamb, Lloyd, Low, Maris, Mickey,
Newman, Polk, Randolph, RouIstOn, Renshaw,
Richardson, Roberts, Rose, RoWles, Saunders,
Savage, Schmittou, Senter, Shrewsbury, Smart,
StOVal, Taylor, Thompson, Turner Of Roane, Viii
hams, Wilson, White Of Hamilton, Wood, Vaughn
and MIR. Speaker Donelson.-6l.
NGy'.-Messrs. Bate, Bicknell, and Builock--3.
30 the amendment was adopted; and the ques-
ton required on concurrence in the Senates bill In
lieu, ss amended