Whig and tribune. [volume] (Jackson, Tenn.) 1870-1877, 1873-04-19
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for the taxes and costs; the County
Court at April Term '73, and at the
January Term thereafter TO elect
one assessor for each district. IN
they failed at April Term, il is the
duty of Chairman or Judge TO call a
meeting in May for that purpose +:
the assessor must be a resident OF
the district to which ne is appoint
ed; in case the court fail to make
appointment, OF the appointee fail
10 serve, the Judge or Chairman
may appoint in vacation, each asses
sor to proceed in systematic man
ner 10 assess the property in his
district, seeing or otherwise obtain
ing satisfactory knowledge of the
real estate assessed: assessors to fur
n1sh parties proper blanks, which
are directed to be prepared bv tho
Comptroller aud furnished 10 CouD-
ty Court Clerks for that purpose:
aud the property owners is requir-
! ed to make his return under oath.
executors, administrators, guar
dians, agents or ATTORNEYS, or acting
IN any flduciary capacity TO make
return OF property, money, credits
and effects held BY them, the same
to be listed separately for taxation.
parties falling TO return lists will be
assessed by the assessor. and twen-
| ty-nVe per cent added. Assessors
70 complete assessments on or be-
| fore the 1st Monday in June. IS73.
and annually thereafter on the Ar
Monday in March, and meet AT the
court house on that day and organ
| ize a board OF equalization whose
duty it shall be to make the rate a.
nearly equal as possible throughout
| the county; persons who think thew
are aggrieFed by the action of as
SCISSORS may present their grievances
to the board of equalization. and
the majority thereof shall decide.
Assessors are required TO make
their returns to County Court
Clerks on or before 18th June. 1873.
and after on the ist Monday in
April; failure on the part OF ssses-
sors, unless unavoidable, to be fined
not less than $50 or more than 500
to be collected by County Court, as
upon execution. Special assess
ments provided for anv district
which has failed to be assessed at
proper time; II is the duty of the
County Court Clerk to make out
tax book on or before the lst Mon
day IN October. Assessors and the
Clerk Of the County Court shall re-
ceive such pay for their services re-
quired by this act not otherwise
provided for; as the County Court
may allow; provided however, that
the assessor shall not receive more
than Is cents for each person having
taxable property listed, and cents
for each poll tax listed. The Occu-
pations and business transactions
that shall be deemed privileges, and
not pursued without license, are the
following:
Merchants commission; wholesale and
retail,) Auctioneers, Architects, Segar
stand, Civil Engineering, Bitches, Plumb
ers and Gas Filters. Dental Surgeons, Law
yers, Artists and photographer, Brewers,
Banks or Banking, Brokers Of all kinds,
Butchers, Bagatesle Tables. Billiard Tables,
Jenny Lind Tables, Pool Tables. Circuses,
Menageries, Exhibitions for profit, Slight-
of-hand and Logerdemain, Hacks, Car
riages, Drays and Wheeled Vehicles run
| for profit, Huckstcrs, Sample Sellers, Cat
| Dealers. Lumber Dealers. Stock Yards,
Sale Stables, Fruit Stands, Shooting Gale
ries, Hotels or Taverns, Express COmpa-
mics, Express Wagons and Carts, Transfer
wagons, Intelligence Offices and Keepers.
] Each the business Of Insurance, Insurance
Agents, Livery Stables, Sale Stables, Om-
nibuses, Peddlcrs OF Patent Rights, Ped-
dlers Of Patent Medicines aud Nostrums,
] Peddlers Of Merchandise, Pawn Brokers,
Liquor Dealers, (wholesale aud retaiI
D trunf frlrE
| chimes, (selling by sample,) Dealing in Sc
| cur1hes, Shaving Notes. Theaters, rele-
graphs, Ten Pin Alleys, Variety Establish
ments, Commission Brokers, Dealers in
Stocks and Bonds, (other than brokers,)
Dealers In County Certificates or Warrants.
1t is the duty of the assessor TO
list all firms, persons or corpora
/ tions any way liable to pay a privi-
lege tax, and all polls within their
districts, subject to poll tax; every
male inhabitant between the ages of
81 and SO years, except deaf, dumb,
blind and Incapable of labor, 20 pay
poll tax for school purposes. Poll
tax 81, to be collected annually; all
privilege tax collectors are abolish
ed after 1st Monday in September,
1874, and the County Court Clerk TO
perform such duties. Tax Collec-
tor on receiving books to give no.
tice in at least four prominent points
in each district, of the time and
place when and where he will at
tend to receive taxes, and to receive
| in payment of State taxes and all
other dues to the State, notes of the
Bank of Tennessee, known as old is
sue, warrants on the State Treasury
legally outstanding, gold, silver,
Natioual Bank notes, u. S. Legal
tender notes, and nothing else; tax
collector to distrain personal prop
erty within 80 days for ali taxes and
costs, where there is personal prop
erty to be found; when tax collector
shall suppose parties about to re-
move beyond his jurisdiction, he
may sell personal property for taxes;
If parties remove from one county
to another, without paying taxes,
the Collector may issue to the Sher-
III of the county to which delin-
quent has moved, a distress warrant
for taxes, costs, &c; sales of per-
sonal property for taxes shall be on
| ly sufficient to pay taxes and cost,
II surplus ensues, to be returned to
the payer-ten days written notice
of sale required; tax collectors to
have as many deputies as the busi-
ness requires, and where thev have
to dlstrain for taxes shall be entitled,
in addition to their regular commits
sion, the same fees as are allowed
sheriff collecting on executions,
which shall be paid by the tax pay
er. After the tax books have been
four months in the hands of the
collector, he shall then and there
after add and collect penalties on all
payments by tax payers after that
time made, after the expiration of
90 days, and before the sale of the
property, ten per cent, and it is
made the duty of the Chairman of
the County Court to see that the
collector is charged with, and ac-
counts 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 pen
alties or failure to collect the same
by the collector shall release said
officer from accounting for any and
all penalties that should have been
collected, and it is the duty of tax
collectors to endorse upon the tax
books the date of the payment of
the tax therein, and to make a
monthly statement showing the ag-
gregate taxes which have been made
| during the month to the Chairman
of the County Court, and an alb
stract sent to the Comptroller, by
the County County Clerk, and the
sum of 10 per cent. on the amount
collected shall be imposed on him
for each month such tax collector
fails or refuses to pay over the mon
| ey so collected by him. The sher-