Whig and tribune. [volume] (Jackson, Tenn.) 1870-1877, 1872-02-03
THE NEW REVENUE LAW.
Hints from the Comptroller tO the
County Court Clerks.
Importance LquaI Taxation.
CoNr1KoLLEE's OFFICE.

CoMra ROLLERS OFFICE.
Nashville, TESS, Jan. 20 1872.
By recent enactment OF the Legis-
lature. several important features
touching the assessment laws of the
State have been so changed that
deem il proper TO advise you, and
through YOU the Assessors of your
county. Appended to this you will
find the law you are to be governed
By for the present yeaF.
Can you manage TO have the
property of your county assessed
uniformly and strictly in accordance
with the law? Ii is important that
taxes should be equal; and in order
10 do Justice to all, and at the same
time protect the interest ofthe State
YOUR County Courts cannot be too
careful In their Investigation Of the
assessments of each civil district in
your county.
ED. Z. PENNEBAKER,
Comptroller.
Accompanying the circular are
the following.
EXTRACTS FROM THE REVENUE
LAW.
SECTION 557. There shall De an
Assessor of taxes for each Civil Dis
trict in every county in the State,
who shall be appointed by the
County Court at its April session,
every year, and be resident OF the
district for which he is appointed.
SEC. sol. 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 discOy-
cred.
SEC. $40. The Assessors shall
meet at the courthouse of their
county, on the third Saturday of
Nav, each year, to equaliZe the
assessment; and majority of them
NAV make such alterations in the
assessments as may be necessary 20
such e0ualiSatiOn.
SEE. $50. The assessment shall be
completed against the first Monday
of June. every year, and by that
Cay returned into the office of the
Clerk of the County curt, who
shall submit the same until the first
Monday in July thereafter; 'and II
shall be the duty of the County
Court. as Revising Board, to ex-
anime into, revise and equalize, II
they think it necessary, the assess
ment returned by the Board OF Dis
trict Assessors" See section of
Act approved February l, 1871
SEC. 5SS. II 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 its june session
thereafter, wheFeupon, unless 1t ap-
pear that the absence was ocasion-
ed by sickness, or unavoidable acci-
dent. the Court shall enter q condi-
tional judgement against the abssn-
tee for not less then fifty, no more
than two hundred dollars.
SEC. 585. II any Assessor fail 10
report his assessment by the first
Monday of June, each year, he shall
be liable TO penalty OF not less
than one hundred, nor more than
one thousand dollars.
SEC. $50. The court may enter
Judgment for said penalty at said
June term, or any subsequent term;
cuse, release or remit tho same.
SEC. 5SS. The Clerk OF the Coun-
tv Court shall make out from the
original assessment books, list, in
suitably ruled book, of the names
in alphabetical order, of every per-
son in each civil district against
whom tax has been assessed, and
the amount of said tax. And in
case of lands assessed to persons I'M
known, list of the same, descriO-
ing them, and stating the amount OF
taxes assessed upon each lot, tract
or parcel of land, by the first Mon
day in September in each year.
SEC. $50. After said lists have
been compared by the Clerk with
the original assessment books, and
column has been added to it con-
tanning the amount of the 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 a correct statement,
from the original books, of the
names of the persons against whom
q tax has been assessed, and the
amount assessed against each per-
son.
SEC. $50. Said Clerk shall also
make out an aggregate Statement of
the taxable property in each civil
district, and the State tax due
thereon, and forward the same to
the Comptroller by mail, on or be-
fore the first day of October in each
year.