Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-03-04

the July term OF the OOuHby court, OF Tue
year Succeeding the year for which the tax
es are due, the tax collectors Of the several
counties of the State, shall present COM
plete and accurate List OF all uncelecsed
taxes due from assessments Of personal
property and polls, for the preceding year,
with the reason assigned why the same has
not been collected. The said County Court
shall carefully consider said list, denomi-
mated errors and insolvencies, and If Just,
shall allow the same, or so much thereof as
shall meet the approbation of the Court,
and shall order credit for such amount as
they may deem just and proper. u
Sec. go. Be it further enacted, That each
and every county Tax Collector shall, on or
before the fourth Monday, in September,
next following the land sales, and the al
lowapce of errors and insolvencies, submit
his account to the Comptroller of the Treas
ury, for the purpose of making settlement
and accounting for all taxes and penalties
by him collected for and on behalf of the
State; and on such settlements shall be
allowed credits as provided for in sections
CAB to ego inclusive of the Code, so far as
the same are applicable. 30
Sec. 81. BE. it further enacted, That each
and every tax collector shall, ON or before
The time named in the preceding section, sab
NIT his accounts as county tax collector to
the Chairman of the County Court, for the
purpose OF making settlements and &C
counting for al taxes and penalties, and all
other county revenue collected by him for
and on behalf Of the county; and on such
settlement shall be allowed credits % pro-
vided for in sections GAS to $50 Of the Code,
80 far as they are applicable, and with sll le-
gslly authorized disbursement; and In de-
fault Of making such settlement, aud salts
factorily accounting for all money that shall
have come into his hands, shall forfeit his
office. On such settlement the Chairman
Of the County Court or other officer max
ing said settlement, shall see that the full
amount Of county revenue charged to said
tax collector in the tax book has been fully
accounted for. ~ ~, -. z, =. :
Sec. 90. Be it further enacted, That each
and every Assessor, who, in the discharge of
his duties as such Assessor, shall in any
case refuse or neglect to perform any duty
eDjoined upon him by law, or shall know
ingly and wilfully evade or Violate any of
his duties as Assessor, whereby any pro-
ceedings required by law to be performed
shall be prevented or hindered, or whereby
any property required to be listed for taxa
ton by this act, shall not be assessed, or
shall be assessed at less than its true value,
on the basis prescribed in this act, shall for
every such neglect, refusal, willful evasion
or violation, be guilty of high INSIDE
meRnor, and upon conviction thereof, shall
forfeit and pay to the Slate not less than
fifg nor more than five hundred dollars, at
the discretion of the court and jury.
Sec. 90. Be il further enacted, That there
shall be kept at all times in the Office or
bank Of every banking, insurance or other
stock company or corporation doing busi-
ness in the State of Tennessee, full and
and correct list of the names and residences
Of all the stockholders therein, and of the
number of shares held by each, and such
list shall be subject to the inspection of the
officers authorized TO assess property for
taxation, during the business hours of each
day on which business may be legally trans
acted, -
Sec. "a. Be it further enacted, That the
County Courts shall have power to take the
lists Of al uncollected taxes, after the set
tlement of the Tax Collector, the State
Comptroller and the Chairman Of the
County Court, and by its agent or attorney
AuAy NO1lCSb LILO SdluOy auu UElDS al u6CcS-
sary suits, and have all process necessary
therefor; and the provisions of this section
shall extend to all uncollected taxes, either
State, county, or internal improvement
purposes; and all taxes for State or internal
Improvement purposes, collected by said
Court, or said agent, shall be paid over to
tbs parties, entitled to the same, together
with such damages as follow The same.
Sec. 50. Be it further enacted, That the
said Tax Collector shall haze one year
from the expiration of his term of Office to
collect any arrearages of taxes, penalties
and costs, for which the County Court may
have refused credit.
Sec. SO. Be it further enacted, That the
Comptroller Of the Treasury shall issue his
warrant for the fees of the Tax Collector,
Clerk and Printer on all sales of land to the
Treasurer of State; said fees to be as fol-
lows, viz: Tax Collectors fee, fifty cents;
Printers fee, one dollar, and Clerks fee,
one dollar, for each separate tract, lot or
parcel of land.
Adjourned till ten o'clock tomorrow.