Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-04-12

counting for all taxes and penalties BY
him collected for and 10 behalf Of tie.
State; and on such settlement shall.
be allowed credits as provided for in
sections 64S to $50 Inclusive of the
Code, SO far as the same are applica-
BILE.
SEC &c. Be it further enacted, That
each and every collector shall, on or
before the time named in the previous
section, submit his account as county
tax collector to the Chairman of the
County Court, for the purpose Of ma
king settlements and accounting for all
taxes and penalties, and all other coun-
ty revenue collected by him and on
behalf of the county and on such
settlement shall be allowed credits as
provided in sections 64S to geo Of the
Code, so far as. they are applicable,
and with all legally authorized dis
bursements and in default of making
such settlements and satisfactorily ac-
counting for all money that shall have
come into his hands, shall forfeit his
Office. On such settlement, the Chair
man of the County Court, or other
officer making said settlement, shall
see that the full amount of county
revenue charged to said tax collector
in the tax book has been fully account
ed for.
SEC. Il. Be it further enacted, That
each and every assessor who, in dis
charge of his duties as such assessor,
shall, in any case, refuse or neglect to
perform any duty enjoined upon him
by law, or shall knowingly and will
fully evade or violate any of his duties
as assessor, whereby any proceedings
required by law to be performed shall
be prevented or hindered, or whereby
any property or capital required to be
listed for taxation by this act shall
not be assessed or shall be assessed at
less than its true value on the basis
prescribed by this act, shall, for every
such neglect, refusal, willful evasion
or violation, be deemed guilty of
high misdemeanor, and. upon conyic-
ton thereof, shall forfeit and pay to
the State not less than fifty nor more
than FIVE hundred dollars at the dis
erection of the court and jury.
SEC. rs. BE it further enacted, That
the Comfy Court shall have power to
take the lists of all uncollected taxes,
after the settlement of the Tax Col
lector with the State Comptroller and
Chairman of the County Court, and
by its agent or attorney may collect the
same, bring all necessary suits, and
have all process necessary therefor,
and the provisions Of this,section shall
extend to all uncollected taxes, either
State or internal improvement purpos-
es, collected by said court or said agent
shall be paid over to the parties en-
titled to the same, together with such
damages as follows the same.
SEC. az. Be it further enacted, That
the Tax-collector shall have one year
from the expiration of his term of
Office to collect any arrearages of tax
es, penalties and costs, for which the
County Court may have refused a
credit.
SEC. 80. Be it further enacted, That
the Comptroller of the Treasury shall
issue his warrant for the fees of the
Sheriff, Clerk and printer on all sales
of land, to the Treasurer of the State,
said fees to be as follows, viz: Sher-
ifs fees fifty cents, printers fee one
dollar; clerk fee one dollar for each
separate tract, lot or parcel of land.
SEC. 81. Be it further enacted, That
all acts and parts of acts upon the sub
ject of assessment and collection of
taxes and sale of land for taxes in con-
lict with the provisions of this act, and
all other acts in conflict with the pro-
visions of this act, be and they are
hereby repealed.
SEC. S. Be 1t further enacted, That
municipal corporations within the State
shall not levy tax upon money capt.
ital loaned, or upon money Invested in
banking or in any species of manufac-
turing or mining, or upon any other
corporation exceeding the amount Of
tax levied by the State upon such capt.
ital.
SEC. 80. Be it further enacted, That
this act shall take effect from and after
the LIST day of Aril, 1873. the public
welfare requiring it.
Passed March %, 1873.
A. Z. LACEY,
Speaker of the Senate.
w. S. McGAUGHEY,
Speaker of House of Representatives.
Approved March %, 1873.
JOHN c. Brown, Governor.