Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1872-02-08

itatufeS tOuCNtu5 tne assessment
lagsgot'stie. State have been So
changed that ] deem it proper to
advise. you, and through you the
! Assessors of your county. ,Ap.
pending to this you will 6nd tfe
law you are to be governed by for
the present year.
| Can you manage. to have tho
/ property of your county assessed
uniii rmly and strictly in accor-
dance with the law 1t is i'm
portant that taxes should be equal;
and in order to do Justice TO- all.
and at the same time protect the
interest Of the State, your County
Courts cannot be too careful in
their investigation of the assess
mehts of each civil district in
your. county. IL 2. F.-ac-
Ed. E. PERNEBAKER.
!. a.ss-.{ . ua-tl + Comptroller.
Accompanying thescn cular are
the es fnllowing al Sc irs. s5 a.-
EXTRACTS FROM THE REVENUE LAW
l SECTION 557. There shall be
an Assessor of taxes for each Civ
| il District in every conntyih the
State who shall disappointed by
the County Court at its April seS-
sion, every year, aud be a resi-
dent of the district for which he
is appointed.
SEC. 56ls The person who, on
the 10th of April, in any year, is
owner of real or personal estate
liable to taxation, shall be bound to
pay the taxes thereon for that year,
and the same shall be assessed in
the name of such person, if he
can be discovered.
SEC. $40. The Assessors shall
meet at the court house Of their
county, on the third Saturday OF
May, each year, to equalize the
assessments; and majority of
them may make such alterations
in the assessments as may. be nee, p
essary to such equalization
SEC. $50 The assessment shall
be completed against the first
Monday of June, every year, and
by that day returned into tie OF,
fee of the Clerk Of the County
Court, who shall submit the same
until the first Monday in July
thereafter "and it shall be the
duty Of the County Court, as Re-
vising Beard, 70 examine into, re-
tise and eqdalizG, il they think it
necessary, the assessment returned
by the Board Of District Assess
ors." [Sec section 5 of Act APP.
proved February ] s1S7IT- -
! SEC. 5S3. If any Assessor fail
to attend the Assessors meeting
on the third Saturday Of May, to,
equalize the assessments, the
Clerk of the County Court shall
report his name to the Court at
is Junesession thereafter; where
upon, unless it appear that the,
absence was occasioned b. sick
ness, or unavoidable accident, the
Court shall enter a conditional
Judgment against the absentee for
not less than fifty nor more than
two hundred dollars. ...- -..
SEC. 5S5. If any Assessor fail
10 report his assessment by the
first Monday of dbe, each year,
be shall be liable$o q penalty Of
not less than one thousand doilals.
SEC, 586. The Court may en-
ter judgment for said penalty at
said June term, or any subsequent
term; and may, Tor any satisfac-
tory excuse, release or remit the .
same. q s'o' pa .,--.- -
SEC 588. Tie Clerk of the
Court shall make out from
the original assessment books, IA
list, in a suitably ruled book, OF
the names in alphabetical order,
of every person in each civil dis
tlict against whom o tax has been
and the amount Of said
tax And in case Of lands as
sessed to persons unknown, q list
Of the came, describing them, anu
stating the amount Of taxes as
sessed upon each lot, tract or par
eel of land, by the first Monday
in September in each year. ,
SEC. $50. After said lists have
been compared by the Clerk with
the original asst tssment BOOKS, and,
a column has been added 10 it
containing the amount Of tho
county taxes against each tax
payer, the Clerk shall deliver the,
list TO the Collector by the first
Monday in September, with his
certificate that the same is cor
rect statement, from the original
books, of the names of'the per-
sons against whom a tax has been
and the amount assessed
against each person.
SEe. $50. Said Clerk shall alsr.