Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-04-12
assess all taxable polls n their district.

same 10 tIlc Oitfk VI the cOu1ty tt1ll
at the time they make return Of the
J, assessment; also to make return to
; said Clerk of the name of each person,
4 company, firm or corporation, or agent
0 of any person, company, firm or. cor
poration, engaged in any business, liza
t bic in any way to pay privilege tax.
in his district orward, under the pro-
, visions of this act.
!. SIC. 4S Be it further enacted, That
every male inhabitant, between the
i ages of twenty one and City years, ex-
: cept persons who are deaf, dumb, blind,
) incapable of labor and Of earning a
: livelihood, shall pay poll tax for
J school purposes.
SEC. 40. Be it further enacted, That
! the rate of taxation on every taxable
poll shall be one dollar. Said poll tax
shall be collected annually by the tax
collector of the county, and shall be
appropriated for common school pur-
poses in the manner prescribed by
law.
SIC. 80. Be it further enacted, That
the Office of collector of privileges be
and the same is hereby abolished, from
and after the first Monday in Septsln-
Der 1874, and all the powers, auth(Ti-
ties and privileges of said Office be and
the same are hereby conferred upon
and restored to the Clerk Ofthe County
Court.
| SEC. 81. Be it further enacted, That
the Tax Collector, on receiving the tax
books for the year 1873, and each sub
sequent year, shall give public notice
by advertisement, at four of the most
public places in each civil district In
said county, that the tax books are
completed and in his hands, and that
he will attend and receive all public
taxes, at one or more places in each
civil district, such places and the times
to be designated in the advertisement,
and the several Tax Collectors shall
receive in discharge of the taxes and
all other duties to the State, bank notes
of the Bank of Tennessee, known as
old issue, warrant on the Treasury, le-
gal outstanding, gold, silver, National
Bank notes, United States legal tender
notes, and nothing else
SEC. ~. Be it further enacted, That
in all cases where personal or real es-
tate property have been assessed for
taxation against any person, company,
firm OF corporation, for any year, the
Tax Collector of such county shall,
after the expiration of ninety days
from the time he shall have attended
in the civil districts to receive the
taxes (unless the taxes have been pre-
viously paid), distrained for all taxes,
penalties, cost due on such properly,
and by sale of personal porperty, en-
force the payment of taxes due provi-
ded, that said Tax Collector shall not
be required to distrain in cases where
he knows or has reason to believe that
the tax payer has no personal property
within the county.
SEC. 81 Be it further enacted, That
if the Tax Collector shall have cause
to fear that any person, company, firm
or corporation, charged with taxes on
the tax books, is aboutte remove from
the county without paying the taxes
due. he may at any time. levy such
taxes, penalties and costs by distress
and sale of personal property.
SEC %. Be it fnrther enacted, That
if any person, company, firm or corpo-
ration owing taxes for any year, has re-
moved into any county, distress war;
rant may be issued By the Tax Collee-
tor to the Sheriff of the county tOwhieh
the party has removed for the cOllec-
ton of the taxes, penalties and costs
due.
SEC. Sc. Be it further enacted, That
such sales Of personal property for
taxes shall be sold at public auction;
and no more shall be sold than is suf-
ficient to pay the taxes, penalties and
costs and should the sales produce
surplus, such surplus shall be returned
to the owner of the property. Ten days
notice of such sale to be given bywrit-
ten advertisement
SEC. 81. Be it further enacted, That
said Tax Collectors, in the discharge Of
their duties, may appoint as many dep
uties as the duties of their respective
offices may require; and in case they
have to distrain for taxes, they shall
be entitled, in addition to their regular
commissions, to the same fees as are
allowed by law on the collection of
mpney by the Sheriffs in executions,
which fee shall be paid by the tax payer.
SEC. IS. Be it further enacted, That
In all cases when the tax books for any
year shall have been four months in
the hands of the tax collector Of any
county in the State, he shall then aud
thereafter add and collect penalties ON
all payments by tax payers made after
that time as herein prescribed, to-wit:
After the expiration of ninety days,
and before the sale of the property. ten
per cent; and to render the provisions
of this section more effectual, the
Chairman of the County Court, or
other officer whose duty it is to settle
with the tax collector, shall see that he
is charged with and accounts for the
penalties prescribed by this act on all
collections made by him after the time
named, and no act of waiver of any of
said penalties or failure to collect the
same by the collector, shah release
such officer from accounting for any
and all penalties that should have been
collected; and it shall be the duty of
each tax collector to endorse upon his
tax books, the date of the payment of
each tax therein, and he shall make
gate taxes which have been paid during
the month, to the Chairman of the
County Court, and an abstract of the
report shall be furnished to the Comp
troller by the County Court Clerk, and
the sum of 10 per cent. on the amount
collected shall be, and is hereby. i'm
posed upon him for each month such
tax collector fails Orrefuses to pay over
the money so collected BY him.
SEC. 50. BE it further enacted, That
if any tract of land; or town or eitylot,
be sold for taxes, is in possession OF
any person holding by contract ofrent,
or as lessee of the owner, no writ of
possession shall issue to the purchaser
during the existence Of such contract
of rent or lease, but such tenant, upon
notice, shall atone to the purchaser.
SEC. 90. Be it further enacted. That
whenever any land or lot shall have
been sold under the provisions of this
act, and the purchaser shall have paid
the amount Of his bid and costs. the
owner shall not be entitled to an action
of any kind to be restored to the pos
session of such land or lot upon the
ground of any irregularity Of the sale
of the same, until be shall have paid,
or rendered to such purchaser, the
amount Of his bid, damages, interest,
costs, and other taxes, (if any should
have been paid. rs provided for in this
act; but If such owner or person La
bic for such taxes claim that they have
been paid, or are not justly due from
any cause, he may pay the same under