Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-04-12

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t ty Court, said list, which shall be file
by the clerk of said court, in his offic
4 and carefully preserved for the inspet
: ton ofthe County Court. the Gran
Jury, or any person claiming right
/ examine the same.
SEC. 33. Be it further enacted, Tha
persons acting as executors, admins
traitors, guardians. agents or attornie:
or in any fduciary capacity whatever
shall make return of the property
moneys, credits and effects held by then
n either of said capacities separat
frmo their Individual returns, and tn
same shall be listed separately for tax
alton, as provided in the preceding
sections.
SEC. "a. Be it further enacted, Tha
in all cases where any person, compa
ny, firm or corporation shall fail, neg
lect or refuse to return to the assessor
the schedule ofproperty for taxation
the assessor shall make such an assess
ment in each case, from the best in
formation he can obtain, and shall ado
twenty five per cent. to the value of the
property.
(. SEC. 35. Be it further enacted, THAI
the assessors shall complete their as.
sessment on or before the first Mon
day in June 1873, and annually there
after on the fourth Monday Of March
aud on that day shall meet at the court
house of their respective counties, and
shall organize as Boards of Equaliza-
tion.
SEc. sc. Be it further enacted, That
said Boards of Equalization, when or
ganized as aforesaid, shallmake such
exam nations, comparisons, corrections
and alterations as may be necessary to
produce, as nearly as possible, a fair
aud just equalization of the several as
sessments of property in said county. Z
SEC. 81. Be itfurther enacted, That
ifany person shall conceive himselfag-
grieyed by any assessments, he shall
present the matter to said Board by
petition or otherwise, and if it appear
to the satisfaction Of majority ofsaid
Board that the assessment is errone-
Gus or improper when taken in con-
nection with other assessments in said
ward or district, the proper correction
shall be made.
Sec 80. Be it further enacted, That
after said board shall have completed
its labors, each assessor shall sign his
book Of assessment, and attach to it an
affidavit substantially in the following
form: /. A. B., do solemnly swear that
| have set down, in the foregoing as
sessment, all the property, real estate
or personal IN my district or ward,
liable to taxation to the true owner
thereof, to the best of my belief; and
that | have estimated the value there
of according to the basis prescribed by
law. to the best of my knowledge and
ability, without fear, favor or affec-
ton. So help me God.
Sec 39 Be it further enacted That
said assessors shall make returns of
their several assessments to the Clerk
of the County Court on or before the
10Th day of June, 1873, and that there
after on the first Monday in April next
following their appointments, and
then their duties shall cease and de-
termine.
SEC. 40 Be it further enacted. That
should any of said assessors fail to
make returns of his assessment, as
above required (unless such failures
shall have been caused by sickness or
some unavoidable circumstance, he
shall be liable to fine not less than
fifty nor more than five hundred dol
lars, and the County Court may enter
Judgment for said penalty at its July,
or other subsequent term against said
delinquent and collect the same on ex-
ecutiou.
SEC. Al. Be itfurther enacted, That
should the County Court. from any
cause. be deprived of the assessment
of any district or ward, a special as
sessment may be ordered for said dis
trict or ward.
: SEC. ~ Be it further enacted, That
the Clerk of the County Court shall
make out the tax-book on or before
the first Monday of October, each and
every year, from the assessment book
in his possession. Said tax-book shall
be made out by districts, and shall be
ruled in suitable and appropriate eel
umns, and shall show the names of
owners in alphabetical order; the
number of the lot; number of theblock;
number of acres; description of the
property the value of each lot, tract
or parcel of land the valuation of
personal property, under the appro-
pirate headsof items called for in
this act and the total valuation
of real and personal property against
each taxpayer, On this valuation the
State, county and special taxes, shall
be extended in appropriate columns,
separately, according to and at the rate
of levied by the proper authorities,
and a column added, showing the total
Of all taxes levied and to be collected
from each tax payer in said district.
SEC. 43 Be it further enacted, That
the Clerk of the County Court shall
make out from said tax-books an ag-
gregate statement, showing the value
of all town lots the number of acres
and value of all tracts of land; and the
value of all personal property This
statement shall be made and the facts
shown by civil districts and wards,
and aggregated for the whole county,
for the items named. Said clerk shall
specify in said statement which of said
districts are suburban, or county dis
tricts. This statement shall be for
warded to the Comptroller Of the
Treasury, ON or before the third Mon
day in October, with statement show
ing the total amount of State tax
chargeablc upon said textbooks and
to be collected.
SEC. ~. Be it further enacted, That
should any Clerk of the County Court
fail to comply with requirements or the
three preceding sections, when within
his power to do so, he shall forfeit all
claims for compensation for labor and
services for making out and preparing
said tax-b0oks.
SEC. 45. BE it further enacted, That
the assessors and clerks of courts shall
receive such compensation for their
labor and services required by this act,
not otherwise provided for, as the
County Court may allow; provided.
however. the pay of assessor shall not
exceed fifteen cents for each person
having taxable property listed aud
five cents f@each person listed for a
poll-tax only.
SEC, 46. Be it further enacted, That
the occupations and business transac-
tions that shall be deemed privileges,
and be taxed. and not pursued and
done without license, are the following,
viz:
Merchants, commission, wholesale /
and retail.) Auctioneers, Architects,
Segar Stand, Civil Engineering, Bitch I
es. Plumbers and Gas Filters, Dental |
Surgeons, Lawyers, Artistsand Photo /
graphers. Brewers, Banks or Banking, |