The Morristown gazette. [volume] (Morristown, Tenn.) 1867-1920, 1873-06-11
The oomp.roIler.s Circular.

Comptroller Burch has issued
another circular, explaining the as
sessment law and the meaning of
"them blanks" The circular is pref
ty lengthy. and throws just about as
much light upon that Egyptian
muddle' of ''stygian horrors as
could be given to such a conglom-
merated mass of stupidity. We clip
the following points from the circular,
which may prove of interest to some
of our readers:
It is not necessary for the Asses
sors to furnish a schedule to, and re-
quire a return from those citizens
who have no real estate, and not
over thousand dollars worth of per-
sonal property.
Property is to be assessed to the
party who owned, or claimed to own,
it on the 10th day of January. Any
change of property or ownership
since that time does not affect this
rule.
All growing crops. Of whatever ma
ture or kind, are exempt from taxa
ton.
Property must be assessed in the
district or ward in which it lies at the
time Of assessment, except stock in
banks.
Mules are taxable and should be
so returned.
Merchants pay their privilege tax
to the Clerk of the County Court.
They also return and pay their ad-
CatOrena tax on merchandise to the
County Court Clerk. They also re-
turn to the County Court Clerk the
amount and value of notes, due
bills. etc, mentioned in subsection
4 of section z. after deductions here
matter to be specified, which they
own as merchants and pay the tax
on these also to the County Court
Clerk 1t will be seen therefore that
merchants make all their returns and
pay all their taxes as merchants to
the County Court Clerk. AS indi-
yiduals they return to the Assessor
and pay to the Collector.
In assessing, under section %,
notes, due bills, etc, therein men,
toned, all bona fide debts of the
tax payer incurred in conducting his
regular business and pertaining to
the same business out of which arose
the notes, due bills, etc, are to be
deducted from the valuation of said
notes, due bills, etc.
The schedule Of tax payer is not
without the oath. The law
prescribes it. and know of no con-
which can abrogate it or by
which it can be evaded.
Those who fail or refuse to take
the oath, subject themselves to as
sessment by the Assessor and the
penalties prescribed by section "a.
By section 573 of the code, the tax
payer was required to ''give in to
the Assessor a complete list of his
property subject to taxation of every
description, describing his land so as
to identify it; and by section 578
the tax payer, if he failed to give in
a list. was to be assessed a double
tax upon the assessment of his prop
erty made by the Assessor. By sec
ton SIS the taxpayer was required
to swear that his list contained call
and every item" of his taxable prop
erty.
Under section SO all clerks, clerks
and masters, receivers and commits
are required to make a re-
turn Of the property. moneys, cred
its and effects held by them in either
Of said capacities, separate from
their individual returns. The agents
and attorneys mentioned in that sec
ton are the agents and attorneys Of
of or absentees from
the State
Should the County Courts allow
compensation to the Assessors ad-
ditional to that allowed by Section
As, | shall not prevent nor interfere.