Nashville patriot. [volume] (Nashville, Tenn.) 1858-1860, 1859-02-03
NASHVILLE, J an. y, IbJy.
unN. JAMES c. DUNLAP. Comptroller:

l
Derr SIR: Your note of the goth instant
submitting the question whether, under the
revenue laws of this State. the slaves Of n
citiz N of this State, kept upon plantation,
or in any other employment in county in
this State. other than tina: of the owners
residence, are TO be assessed for tnxation in
the owners residence or in that in which said
slaves are SO kept and employed, and desir-
ing some definite instructions upon the
subject for the guidance of assessors, has been
received and considered.
The provision of the Code upon this subject
is a. follows:
Slaves shall be assessed to the owner in
the county in which he resides, whether in his
possession or not, and whether in the same
county or not. If hired out in another, they
shall he assessed to the hirer tor the amount
Of the hire. and if the owner lives in another
State. then they shall be assessed TO the hirer
ut tlic value"
This is also substantially. the provision Of
the act of 1856, ch. ~, and rs will be oh
served. authorizes an assessment upon this
species of property ON principle somewhat
variant from the general, II not. the funda-
mental law, upon the subject. The tax is
upon the value of the slave. and If hired in
difierent country from that of the owners
residence. upon the value of the slaves ser
vices also. Whatever may be said ms 10 the
policy of this mode Of assessment. think the
language used, admits OF hut one interpreta-
ton; and that is. that the slaves of citizen
of this'State, hired in II county other than
that Of the owners residence. or kept upon a
plantation or otherwise. In a county other
than that Of the owners residence are Ia be
ASSESSED at their value aud taxed I'm the
county of the owners residence Ia addi-
lion, 10 the usual questions proppunded bv
the assessor. in taking a list OF taxable pro
perty, should be the following:
/. Have you any taxable slaves hired, or
otherwise employed ia any other county of
this Stat! II 81, give the number aud the
value thereof
2, Have you any hired slaves. belonging
to any citzsa of this State residing out Of
this county, IL 50, state the amount you have
contracted 10 pay for the hire.
3. Have yol IA possession. nr under your
control in this State any hired slaves belong.
ing la person ar persons rrsidirg out OF this
State: II 81. the ASSESSOR must estimate the
value himself, II practicable. upon inspection
ui the slaves. n NOT. upon the best informa-
lion 10 be bad, and asssss accordingly.
IL will be observed, as indicated In the
foregoing intsrrog,inrirs, that the mode Of
assessment prs-erib d Is What variant
from the general principle OF p rsonsl a..
sessment 10y the assessor himself The par-
pose oi IN Legislature may have been o. OBJ
viate The difficulty aud delay in the eollec-
ton OF the revenue from this source. which
might otherwise occur when the slaves were
m one county and the owners Ia another: hut
whatever the Object and policy NJ the regula-
ton. the law is thus written, and We are not
permitted Ia depart inoas ID. .-.--
Respectfully.
Jons l.. T. SxEkp.
Attorney q neral VI Tenness,e.