Nashville union and dispatch. [volume] (Nashville, Tenn.) 1866-1868, 1868-03-31

section. shall. in addition to a statement to be
submitted monthly to the Trustee, make alec
quarterly 3 sworn statement of all revenue
received by them during the preceding
quarter showing as explicitly everything in re-
latiOn ? the receipts ofsaid revenue as they are
required to show in their monthly statements to
the Trustees, and these quarterly statements.
properly sworn to, shall be made to the Judge of
the County Court or Chairman of the Board of
County Commissioners on the first Monday of
January. April. July and October of each and
every year; and the Trustees monthly receipts
or vouchers shall be submitted with said month
~ statements.
Be it further enacted. That any failure to com
ply with the provisions of this section, shall be
n mlsdemeanOr in office. and shall subject the
offender to the penalty specified in section 81 OF
the Code of Tennessee.
Sec. II. Be it further enacted, That whenever,
by the requirements of section COZ OF the Code.
it becomes the duty of all Tax Collectors to give
notice that they are prepared to make their col
leetiOns; II shall also be the duty of said Tax
Collectors, at the same time and IN the same
manner, to make full publication of all such
parts of this act as in any way relate, either to
the time when taxes are declared due. or to the
penalties imposed on failure to pay said taxes at
the specified times.
Sec. u. Be it further enacted, That no part Of
the monies deposited with any one of the de-
pOstOries under the provision CT this act shall
be drawn By the Treasurer, except upon the
check of the Treasurer, cOunteTsigned by the
Comptroller.
Sec 10. Be it further enacted. That it shall he
the duty of the State Treasurer Immediately up
on the passage of this act. to designate and ap-
point one of the National Banks at Knoxville,
Nashville, and Memphis. as n depository of the
revenues of the State, and require from each of
said repositories. bond with sufficient securi-
ty, in the sum of three hundred thousand dol
lars each, to be approved by the Governor
Comptroller and Treasurer, and upon execution
and approval thereof, the COMPTROLLER shall is
sue circular letter to each Of the Clerks and
Collectors charged with the duty of collecting
the State revenue notifying each of them Of the
requirements of this act; and thereupOn the
said Clerks and Collectors in East Tennessee
shall commence depositing the State revenue
received by them, respectively, in the deposit
tory at Knoxville; the Clerks and Collectors in
Middle Tennessee, in the depository Mt Nash
vile; and the Clerks and Collectors in West
Tennessee, in the depository at Memphis rs
provided in this act. Provided, however. that
the Clerks and Collectors in Knox. Davidson,
and Shelby counties. shall deposit. weekly, the
monies due the state, collected by them. with
the depository designated in the said counties,
respectively.
See. a. Be it further enacted, That if any
Tax Collector shall hereafter willfully fail and
refuse to pay into the Treasury of the State, the
revenue which he has collected, he shall be
guilty of felony, and it shall be the duty of the
Attorney General of the district in which such
detaulting Revenue Collector may reside, to
prosecute him for such Ofense, and upon eOnvic-
ton thereof, he shall be imprisoned in the State
penitentiary for n period of not less than five.
nor more than twenty years. The word Tax
IL
include and embrace all persons intrusted with
the collection of the public revenue.
Sec. Is. Be it further enacted, That all reve
nue. received by the Collector Of the public
taxes, and not drawn for by the Treasurer, as
provided for by this act, SHALL for each year, be
due and payable on the first day of December
of each year and the Collector shall account
for and pay over the same to the Treasurer on
or before said day. except that portion Of the
same. which is collected on lands reported for
nOn-payment of taxes. which shall be accounted
for and paid to the Treasurer. on or before the
first day of August, after the sale.
See. l6. BE it further enacted, That no iniunc-
ton or petition for mondGmus shall be g:anted
by any Judge or court in the State. on any bill
or petition for HdRddmas, alleging the illegal
ity or uncOnstitutiOnality of any revenue laws
of this State, restraining any officer or officers
charged with the collection of public taxes of
this State, except upon final hearing OF any
cause in the court of last resort. If an appeal
should be taken to that court; Provided, that
should any person be proceeded against by an
officer charged with the collection of the public
revenue, for failing to pay the revenue due the
STATE or county, or for any violations of the
venue laws of this State, such person or persons
shall Immediately suspend business, and shall
not, by himself or themselves, or any other
person or persons whatever, be permitted to
transact or carry on the business or occupation
| for the violation of the law for which he or
| they have been proceeded against violation
ofthis act IS misdemeanOr, and on conviction,
the party violating the law shall be subject to a
fine of one hundred dollars, and shall be i'm
prisOned in the county jail for a period not eX-
ceeding twenty days; and 1t shall be the duty of
all rev ehue officers to prosecute all violations OF
tie lag and failure ou the part Of revenue
officers 10 prosecute all violations of thl5 at,
shall also be misdemeanor. subject to the same
penalty as hereinbetOre mentioned, and the
| Judges of the Circuit and Criminal Courts shall
| give this act in charge to the grand jury.
| Sec. II. Bel further enacted, That in order
| to secure the prompt collection of the revenue
| derived from taxes on real estate and PERSONAL
| ties, that all such taxes shall be, and they are
| hereby declared due and payable on the first
| day of July of each aud every year for which
/ said taxes were assessed and provided the pay
| ment of said taxes is deferred and not made be-
| fore the first day OF November Ofeach and every
year. penalty of two per cent on amount OF
| taxes to each person, for such non payment
/ shall be, and the same is hereby imposed which
| shall be collected by the Tax Collector. in addi-
1 ton to the regular assessed taxes If not paid
| before the first day of the following month OF
| December, q penalty of five per cent. shall be
| and the same hereby is imposed and shall be
| collected as aforesaid; If not paid before the
| first day of the following month of January. a
| penalty of ten per cent. shall be, and the same
| hereby Is imposed, and shall be collected Is
aforesaid if not paid before the property is ad-
| Yertsed for sale. penalty OF twenty-five pei
| cent shall be, and the same hereby is imposed
| which penalty shall attach and be collected
| whenever the taxes to which said penalty at
| taches shall be paid.
Sec. Is. Be il further enacted, Thatit shall. in
| no case, be lawful for Tax Collectors to give :
1
| have incurred in either of the penalties en-
| braced in section seventeen, unless said penalty
| is paid with the taxes, together with such cost:
| and fees as may have legitimately accrued 81
| the same, and a sworn statement showing the
| exact condition of the tax books of every county
shall be made by the Tax Collectors of said
| county on the first days of November. Deeem
| Der and January of every year, and the same
shall be filed with the County Court Clerk. anC
| a copy of the same shall be forwarded to the
| Comptroller of the State.
Sec -. Be ii further enacted, That, IN cast
any properly is sold by the Tax Collector for th'
| nOn-paymeut of taxes, costs. fees and penalty
said taxes, costs. fees and penalty shall, in thu
aggregate be subjected to an additional penalty
| OF fifty per cent, and whether such property i
purchased by individuals by the city, or by thu
State for the benefit of public instruction, /
| shall, at no time be redeemed by the Owne
thereof except upon payment OF the fifty pc
| cent. penalty, together with the taxes, costs
fees and previous penalty attaching Mt the finn
of advertisement of said property; and also tn
interest on the aggregate amount, Tor the TIM
| elapSng after sale.
Sec 20. BE it further enacted, That in cas-
| property sold for taxes is not redeemed within
| one year from the time Of sale. a further penalt
| OF fi.y per cent. shall be- and the same hereby I
| imposed which penalty shall attach 10 all pre-
| yious penalties. taxes costs, fees and lnteres
| that shall have accrued at the end Of the yea
| on the property sold; and it shall, at no tim
| thereafter be redeemed, whether sold to IN
! diyiduals city or State for the benefit of pub
| lie instruction, except on full payment Of all tn
| PENALTIES Imposed, together with taxes, fees an,
| cests and the interest on the aggregate amour
| of taxes fees. costs and penalties for such tim
| as shall have elapsed from the date the last pen
atty was imposed.
| Sec q. Be it further enacted, That the It'll
to ali property disposed Of at public sale for th
| non payment Of taxes, shall, If not redeeme
| before the expiration of two years from date O
| sale, vest absolutely in the party or parties tha
| purchased said property at said public sale o
| in their heirs or assigns; Provided said partie
| shall have paid promptly all taxes on the same
| Sec. p. Be il further enacted That real es
| tate sold for taxes shall be redeemable at th
office Of the Clerk Of the Circuit Court of th
| county in which said land is located, and
| shall be the duty Of the Clerk of the Circu
| Court 10 receive from the owner Of such real e.
tate. or his or her agents. the taxes, costs char
| ges and penalties imposed by the act at an
| time after such sale has been made, within tw
| years from the date of said sale after the eKpi
| ration Of which time the Tax Collector or hi
successor shall execute deeds 10 all such res
| estate as has not been redeemed. as aforesaid, t
| the purchaser, upon his application, as now Pre-
vided by Law.
Sec. y. Be il further enacted, That IT sha
| not be necessary, in order to convey a good an
| valid title TO real estate sold for public take
that the Tax Collector should give the date an
number Of entry. or either date or entry, OF ia
name or number Of gTantOr or grantee, or nun
Der Of range OF section, or the name Of the res
owner of such real estate. But it shall only
necessary 20 give such description Of the rel
estate, reported for non payment Of public take
l cha all he IN nrla ~