Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-08-28
A CIRCULAR FROM THE COMP
-r TR0LLER. -a
Assessment in Case cd Omissions.

Assessment I'm Case Of Omissions.
To THE CHAIRMEN AND JUDGES
OF THE COUNTY COURT, THE
CLERKS OF THE COUNTY COURT, CoUN-
TY TRUSTEES, SHERIFFs AND TAX
COLLECTORS
CoMPTRoLLER's OFFICE, Nashville, Aug.
26, 1871 have been informed that in
many Of the counties of the State the
Clerks of the Circuit and County Courts,
the Clerks and Mast rs, Sp 'cial Commits
sioners, Executors, Administrators, GUAR
dams, Agents and Attorneys have failed to
make return to the Assessors Of the prop
erty, moneys, credits aud effects held BIZ
them in their respective capacities: l
therefore call your attention 10 the follow
ing provisions of the Act of the last Gene
raj Assembly, ITO provide more just and
equitable laws for the Assessment and Col
lection Of Revenue" etc.: @
ssSec. %, Should it, at any time after the
assessments are made, come TO the knowl-
edge of the Judge or Chairman of the Coun-
ty Court, the Clerk of the Coun.y Court.
the County Trustee, Sheriff or Tax Collect
or of any county in the State, that any per-
son, firm or corporation in said county have
not been assessed as contemplated by the
on an inadequate amount, it shall DO the
duty of said Chairman or Judge, Clerk,
Trustee Sheriff, or Tax Collector to cite
such person, company, firm or corporation,
their agent, attorney or representative, to
appear before them for the purpose Of being
assessed according to law; and said Chair
man or Judge, Clerk and Trustee, or
Tax Collector, are hereby authorized to
make the proper assessment against such
person, company, firm or CORPORA
lion; ana should 1t appear that said
company, firm or corporation did
in any manner connive at, or purposely
evade said assessment or did knowingly
permit an inadequate assessment to be
made, said Chairman or Judge, Clerk and
Trustee or Tax Collector shall correct said
assessment and shall add fifty per cens to
the amount of said assessment aud cause
the same to be entered upon the tax books
for collection TC .-sa
"Sec. SO. Persons acting as executors, adj
minlstrators, guardians, agents or attor-
neys, or in any fidueiary capacity whatever,
shall make return of the property, mon
eys, credits and effec held by them in
either of said capacities, separate from their
individual retlr0s, and the same shall be
listed separately for taxation" - =
In connection with section SO of the Act,
your atten ion is called to the following par
agraph COY Of q circular addressed, "To
the Assessors and Tax Payers of the State,
issued from this office in June last by and
with the advice and approval Of the Att0r-
ney General of the State:
900. Under section 80 [of the law] all
clerks and masters, receivers and commits
sioners, are required to make return of
the property, moneys, credits and effects
held by them in either of said capacities,
separate from their individual returns. The
agents and attorneys mentioned in thst sec
ton are the agents and attorneys Of non
residents of or a0sentees fiom the State"
The Chairmen snd Judges of the County
Curt, the Clerks of the County Court,
County Trustees, Sheriffs and Tax Collec-
tors will make diligent inquiry and see that
all Clerks, Clerks and Masters, Special
Commissioners, Executors, Adminisera-
tors, Guardians, and others acting in a fidu-
ciary character, make due return for assess
ment of all taxables held or controlled by
them in their respective capacities, so that
all NAV bear their proper proportion of the
expenses of government.
who claim to be our best citizens have failed
or refused to make return Of their taxable
proper. Y to the Assessor, or have failed or
refused to make oath TO their return. All
such are liable to he penalties prescribed
by the law. If 5 tax-psy has failed or re-
fused to make his return, or has failed or
refused to make affidavit to It's correct
ness, h. should have been assessed by the
Assessor from the best of his knowledge,
coupled with the best Information be could
obtain. To this should have been added
twenty-five per cent. Now the assessment,
in the event that the taxpayer and Tax
Assessor have failed to comply with the law,
should be made as preserved in section Is
of the set above quoted. The following
extract is from the circular of the Comp
troller above mentioned:
''19. The Schedule of a tax payer is not
complete without the oath. The law pre-
scribes it and know of no construction
which can abrogste 1t or by which it can
be eyaded."
S ould there be any taxsbes assessed by
any of The officers mentioned in Section Is
OF the law and to whom this circular is ad-
dressed, re urn thereof should be promptly
m de to the County Court clerk thai be
may at once give the Tax Collector the prop
or information and also forward to the
Comptroller 8 supplemental tax aggregate.
JNo. G. BURcH, Comptroller.