Nashville union and American. [volume] (Nashville, Tenn.) 1853-1862, 1858-01-10
LAWS OF TENNESSEE.

AN ACT 90 repeal the l4th section Of Act passed
Fet. IS lsj6, 10 amend the Revenue Laws Ec.
Sec. j. Be q sHac,ed Jytts General Assem5Ly Of The
Sat- o. T0hssses. That So much Of the Act Of 1856.
chap =, creates the Office Of tax assessor BE- and
lac same is hereby, repealed.
Sec. - BE 10 further enacted, That the County
Court shall, 40 IT'S January Term, each and every
yesry appoint revenue commissioner reach civil
district IN their respective counties, whose duties 10
shall be 10 assess the property and polls in and for
their gective civil districts for the currenl year
required by said OF 1856. chapter a. for the
TAX assessor, except SO faras The may be other
wise directed in this aC,.
Sec g. Be 70 further esoc,sd That the revenue
commissioners shall, before the first day Of March
following complete their assessment Of all real and
personal estate, subject taxation within their DIS.
lgts said assessment 90 be made upon the real and
personal estate owned by the person giving in his
taxable property on the 10Th day Of January Of each
year
Sec. 4. BE u further suactsd That the revenue
e0muIs- toner's shall upon the Saturday next after
their appointment meet az the court house OF their
respective counties where and when they shall agree
md determine upon an equa. and uniform basis Of
1ssgssmeat, and that said comm sslOneTs shall make
their reports Of assessment 10 the March term OF the
County Court for each year, and Il shall be the duty
Of the clerk OF said court 10 record said reports
a well bound book, ana 10 make out tax list for the
=
and 90 deliver the same by that time, 10 theccgct0r
Said assessments shall remain with the County Court
open for inspection and collection until that time
Soc. j. EcU further aiacrsd, That said commits
-lrngrs shall. upon the third saturday in February
ul each year. meet al the court house OF their re-
sreo.ive Counties when and where they shall equal
ne tLe assessment aud in The event they shall fail
meet herein provided, 10 shall be the duty OF
he Clerk of the County Court 20 report the names
a. such absent TO said County Court, ST DTS
March term thereafter Whereupou % shall be the
duty of said coBrt TO enter up judgment against
said auscutees for the sum of not less than fifty
dollars aud not more than two hundred dollars un-
less IN shall appear that said commissioners are alb
sent by reason o. sickness or unavoidable accidents
Sec - BE a. fl-,Esr enacted, That the csmpcnsa-
ton of said commissioners shall be such as The
County Court may determine
Sec g. Bet flrttrr eg0cie3. That a majority OF
.he commissioners az their meeting in February of
each year shall Cqualize the assessment II property
Sec d. EsH further enacted, That ii my commits
s0uor shall fail TO report by The first Monday in
March of each year, he shall be liable to a penalty
of not less than one hundred dollars more thau
one thousand dollars for which penalty said County
Court may enter Judgment against said commits
sIoucr failing, "a said March term or any subse-
gucUr term OF said court: Fr0ri3sa, That said court,
Tor any satisfactory excuse, may release and remit
said peuat j.; and pgoridsd further, that any commits
10y reason OF sickness other sufficient
excuse Is unable TO perform his duties as said COM
missioner, may report he fact to the chairman Of
The County Court during vacation of the Court;
and rHcreupCu ii shall be the duty of said chairman
TO appoint some other competent person, resident
1r the district commissioner TO I'll the vacancy thus
raie
Sec. q. BsU further enacted That all penalties
recovered under this act shall he appropriated by
the c'u-ET c0ur for county purposes.
Sec. TO- Be o. F4rlhE~ enacted That the Comptroller
-s attend q. knoxville, on the first Monday Of
March, and al Jackson on the FIRST Monday Of prl
each rear, 90 settle with the collectors Of revenue
Tor the Eastern and Western division OF the State
respectively, which time and place the collectors
are requrci oateld and settle, required by
law.
Sec H. Bs5t further enacted, That the county I
courts shall impose the taxes for couEty purposes al
ae january Term, but II omitted, may impose them |
ar any subsequent quarterly term.
C. - BE az further enacted, That, IN counties in /
which assessments have mol been made for the year
.7- oy assessors, the county court shall proceed 10
ansout commissioners, az the FIRST court after the
pass. re OF this act.
Sec Ia. Be HGrthsy enacted, That this act shall .
bike effect from aud after IT'S passage
DANIEL S. DONELSON
speaker of the House of Representatives
JOHN C. BURCH,
Speaker Of the Senate.
Passed December e.. 1857.