Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1868-04-16
LEGAL

fTFg uoT "a Tu oUV way TrIII-- EILIET % IIC TIIIg
when taxes are delsred due, % 70 the penalties
Imposed on failure TO pay said tases a the Deei-
Sc n Bel further enacted, That no part OF
ths moaeys deposited with any one Of the de.
positoriss under the provisions OF TINS act shall
be drawn BY The Treasurer. except upon ne
check Of the Treasurer, counters gned ~ me
sst. Is. b Il further enacted. That it sIau be
the duty OF the State Comptroller aud Treasurer
Immediately upon the passage OF THIS Get 20
designate and appoint one Of the NaIO4ai
BANKS Of knOxyilss NashyllIe ana aempEh
a. "A depository OF IN revenues OF the state. ana
| REQUIRE from each Of said repositories q bond
with sufficient security IN the s1n ofIhree hum
! dred IhOusaud dollars eacns 10 De approved "
| the Gioveruor. COMPTROLLER and Treasurer, and
/ ufm execution thereof, the Comptroller shall
fssna a eircuiar letter to each OF the clerks and
| co lee Ors cha gsd with the duty Of collecting
/ the state revenue, notifying sacn CT them OF
the requirements Il this act and thsrsupon
1 shall eommsnee depOsiting the state revenue
| received by them, respectively, In the deptsttory
at KnOzvulei the elsrks snd collectors ia Mid
die Ten uessee, in the depository at Nashville
and the clerks and coli etOrsin West Teune,see,
in the depository AZ Memphis, as provided in
this act. Provided, no ever, that the cserks
and collectors IN Knox, Davidson and She by
| couat.ss shall deposit weekly the moneys due
the state collected dy them with the depository
/ designated ia the said counties, respectively.
See. "A. Be Il further enacted, That II any tar
collectOrshal hereafter vtlfuily fstt and refuse
I 10 pay int the Treasury OF Lhs stale the EeVe
nue. which he has collected, he shall be gnilty OF
"A Ietouy; and II shall ne the duty Of the Atior-
1 maN Ar@nEIAN ~ Tie AnHAAEEL 4 WHICH nAlA 1E-
faulting r-vence collector may reside, % prose
/ cute him FOR such OEsnse and upon eOnvietto-
thereof, ne shall be Imprisoned IN the state pen
/ i~teniary for a period or not less tEan I'VE AoE
4 morethau twenty years. The word tax colec-
tor. as used in this section, Is intendeo 70 ia
clude and embrace all persons entrusted with
the cOlIectiOn ofths public revenue. -
Sec. Is Bet further enacted, That al revenue
raes7ved by tha collector OF the public taxes,and
Z not drawn for by the TreasuI eL. as provided ton
by this act, shall. for eaen year, bedue and pay
able n th- hrstday OF Deeember OF eacn years
- ~. ann for - rav nwnw
] the same to the TrtaSu rer o n-r before said day,
EXCEPT that portion Of The same which y cot
lectel on lands reported for nOn-paynent Of
taxes. which shall be accounted Tor and paid to
the Treasurer. on or before the nrst day OF AU-
gust next, after the sale
sec. IA. Bsft further sndcted, That no iDjune-
ton OF TeLitt1n for mandaauus shall be granted
by any judesOr court tn this late, on any bin
OF petition for -m4BdamuE. alleging The He
gsity or uneOusitutiOnality o. any OF the rev.
enue laws Of this STATE, restraining any officer
81 of7cers charged with the cohesion OF the
publ c taxes OF this State. except upon faai
hearing OF any causein tie court OF last resort.
II an appeal should b. taken TO that court
provided that should any psuOn be proceeded
against by an officer charged with the eollec-
ton or the pucIc revenue for falling to pay
the revenue que The state or county or Tor any
violations OF the revenue avs OF this state,
such person or persons shall Immediately sus-
pend business. and SHAH not, by himself or
q I themselves, or any other person or persons
II whatever, be permitted 70 transact or carry on
the business or occupation for the violation OF
the law for which ne or they have been p o.
b ceeded against A violation Of this act is a mis-
dame4n6r. ant on conviction the party viola
ling the law shall be subject TO a dne OF one
4 hunsred dollars, and shall be imprisoned ID
: The county jail for a period not exceeding
/, twenty days and It shall be the duty OF al
trevenus officers 70 prosecute All violations Of
: this Law, ana - allare on the part OF revenue
z officers TO prosecute all violations OF this aci
shall also Be a SUBJECT % the
same penalty as herslRoefoFe mentioned. and
the Iu tges OF the Circuit and Criminal Courts
shall give this act in charge 10 ths grand jury
See. Be Il JHTthsr enacted, Ihat IN order &
seizure the prompt collection OF the revenue de
: rived from taxes on real estate and perSoD 4,
y ties, that All such taxes shall be, and me ar
2 HEREBY declared due and paysble on Re frs
day of July OF each and every year or whtcl
r. said taxes were assessed a. d provided. To
payment Of said taxes f. deferred and rot MAI
before the following nrst day o. N.vemner 4
. each and every year, a psnaJty OF two per ceut
on the amouBt % taxes TO zach person. Tor sue
& non-payInent shall ne, snd the same il hereb,
Imposed, which shall be collected by tbs tax
collector, Ia addition TO the regularly assesses
taxes 4. ffnOt paid before De frSr d-v of IN
a following month o. Dscsmber. a pepaIfv Of dy
per cent shall % REd the same is hereby i'm
pOsed, and seSt be collected as Aforesaid
Il not paid pesoFe the FIRST cay OF the f1iluwinl
J montAo4 Iacpary, a penalty OF ten per eenl
l. shall re, ard the same HEREBY Is, imposed, AM
u shan be collected as al aesald II not paid befor
the properly Is advertised Tor Sale q penalty o
y tWeuty-hvs per cent shall be. aud the sam
hsTs5y IS imposed, which peualiy shall attscl
4 said penalty attaches shall he paid.
e See IS. Be 6a1thsr enacted, That il shall, il
no case, be lawful f6rtax collectors to give a re
ceipt for taxes 70 any ind5viduatw oshaH hav
= ioeUrred either or the penalties embraced IL
4 section ". unless said penalty is pail with TN
taxes, together with such costs and fees as m AZ
s have egiIlmatsiy accrued On toe same; ant
q sworn staremsn5s. showing the exact condition
otthe tax books IN every county shal be mad
q By tue TAX collectors OF said county On The nIs
n days Of November. december and Iauuary %
eveT year, ans the same shall be fled Wita tn
County court CLERK, and a copy OF the sam
shalt be forwarded to the Comptroller Of tn
d state.
See. 10. Be IL 6urther ssaesea, That in case an
3; property is sold By thetsXeoI ector for the non
e I a yHlcnt OF taxes, costs, fees ard penalty, sal
IS tsxes, eost& lees sRd lenalty shan, in the az
" create, be subjected TO IN addrtiUnal psnalT
81 hpy per cent, and neither such property
4 uurchssed by individuals, by TIE city, or By ID
STATE, for the benefit OF putlic instruction,
shalt, az no zine, be redeemed by the OEne
v thereof except upon payment OF the hfty pc
cent penalty, tosether with ne taxes; costssieei
G. and previous penalty attaching % the time (
advertisement Of said property; and also. "a
IN interest on the aggregate amount, Tor The Tin
See. q. Be L 3lrthsr enacted fbat, IN cas-
ir property sold for taxes is n0t redeemed with
d one yer from the tiR9e ~ sale, a further per
atty OF fifty Dor cent shah be. and the ssme herl
40 by isimPosed, which penalty shall attach to a
OF previous penalties, taxes, cost ices and intei
at ~ that snail have accrued 81 the end Of ID
year, 90 the property sod: and it shall &C u
rS- time thereafter be redeemed, whether sold
Individuals, city CT state. for the bensatef pal
Id lie instruction, except on ful payDeAG Of s
the penalties IMPOSED, T. g ether WAsh taxes. fet
Sc and costs, and the interest OR the aggrsgai
amount OF taxes fses costs and penalnes 4
~ the lost penalty was imposed.
. SSea. Be Z Iertker esacfed, That the title I
T. al property disposed Of AZ public safe for th
- non-paymentof taxes. shall. If not redeems
81 before the expiration oftEO years rom date
purchased said property at said pubic sale, Z
IL 10 their heirs or assigUsi provided, said parts
'e Sec. =. BE Il f.rlisr saGeseG maj real esfai
rg. sod TOR taxes shall be Jeieemzble at the OfhC
ls 81 TIE clerk Of the 6 reuit curt fr the sOUnt
az ! 10 which said real e, tRt- les, and IL snail be N
az duty OF the Clerk Of the Circuit Court TO receiv
frUm the owner Of sucn real estate, or his c
"a her agent. the tax q, coats. charges and pena
le tics imposed BY this act It any time after sCc
,e sale has been made within two years IGom tn
re cate OF said sale. AFTER the eEDifato on q whie
nt time the tax collectors or bis succ ssor sna / e.
ecute deeSs 10 all such real -sJats a has II
h2sn Fedeemed as Aforesaid, to TIE PRsehsze
~ pfop his Duplication as DQg preVkied by Law
SEE. q Re u Gurths- aaNckeG. That IL shall nc
ce be necessary, "a RSceEto convey a good an
- valid ste y "a 4 estate sold Ior public taxea
that the tax collector shou d give the date IN
r ldMDerof sntTy, or either. or date or nUalne
Of grant, OF either, Orname OF grantee, or nun
ID Der OF range or section, or the name OF the tru
or owner Of such real estate but n shall only b
necessary to give such a descripttOn OF Ia
= ts1aIe re boiYeN 1or nen-eaymsn o. pgot
the safle " tn TeasOdabis certainty,
a. sec * BE 2 Qsryhsy sadced, Fnat an laws o
- the sub setof The sale 81 Feal estate for a K
Be sha.lr iseive a liberal construction BY the cOuri
4 OF this State.
= see a E i hsrher enacted. That all psSaItis
AZ aecrplpg previous TO the sale OF any proper c,
r. for the Ron paym9nt O. tax $, and Tatd eth
Of BY the owner OF the property, or by the pa
he chaSer Of the sans. whether the pUrchafa f I
an individual, a corporation. or tha Stste. \
q tbe b<heht Of public t0stIaciton. shall be a
"a pOrtOUed equally 10 she state aDd county
which said propery d Listed and IL y herse
made the duly Of tue tax collestoE, n h Il
"a celgts such penalties, or aRy other officer
"a whom paymentO4 saio penalties shall be mad
e to pass the alae, as soon IS collected. respec
lively - tbe credit OF sad State and county.
a. See. %. Be Il further sRecfed, That whenevi
rs property is ADVERTISED r sale for non paymel
be Oftaxes, IL shah be the duty ofrhs officer orae
h, ing the sale to attach. or cause tQbe attaeAs
10 he amount Of penalty as vel a. he am cunt
I'd fees, COS and taxes n she lEt given 10 u
he. printer for 21siIes 9ons
or Ssc. = " 4 lAythsr enacted, That AL Law
i and Tarts Ct laws coming II conflict with ti
to act Be- and the sage = hereby IepeaIed al
"a that this act shall take effect and be IN for.
aY from aads after its passage.
K Speaker Of ne HoUss Of Representatives,
OIL DIV, q, SENfE6,
e. SpsSEer o. the senate,
he Passed February IL, 1853.
l. certify thaT the above Is q t1Ue copy OF u
D original, new On tie IL my ofnJe.
ne Al.