The Columbia herald. [volume] (Columbia, Tenn.) 1850-1873, 1873-11-07
Errors I'm Tax Accommodating REM

Last Monday and Tuesday several
parties applied to the Quorum Court, to
be relieved of excessive and improper
assessments upon their property. AS
will be seen from the following law, the
court has no power to alter the assess
ment after it is placed in the hands of
the tax-collector, but gives the proper
manner to proceed in such cases. If
taxpayers would take the trouble to
examine the assessment before it is
placed in the hands of the collector,
much trouble would be obviated and
money saved.
AN ACT to facilitate the Collection of Rev.
SECTION l. Be It enacted by tho General Az
sen,Jly Of The State Of Tennessee, That in all
with the collection of revenue due the
state, shall institute any proceeding, or
take any steps for the collection of the same
alleged, or claimed to be due by said officer,
from any citizens, the party against whom
the proceeding, or step, is taken shall, if he
conceiyes the same to be unjust, or Illegal
or against any statute, or clause of the Con-
Stitution Ofthe State, pay the same under
protest, and upon his making such pay
ment the officer or Collector shall pay such
revenue into the State Treasury, giving no
tice at the time of payment to the Comp
troller, that the same was paid under pro-
test; and the party paying said revenue
may, at any time within thirty days after
making said payment and not longer there
after, sue the said officer having collected
said sum, for the recovery thereof, and the
same may be tried in any Court having iu-
risdiction of the amount and parties, and
if it be determined that the same was
wrongfully collected as not being due from
the said party to the State for any reason
going to the merits of the same, then the
Court trying the case may certify of record
ought to be refunded, and thereupon the
Comptroller shall issue his warrant for the
same, which shall be paid in preference to
other claims on the Treasury.
SEC. 2. Be II further enacted, That there shall
be no other remedy in any case of the col
lection ofrt venue, or attempt to collect rev.
enue illegally, or attempt to collect reVen-
ue in funds only receivable by said officer
under the law, the same being other or diff
ferent funds, than such as the taxpayer
may tender, or claim the right to pay, than
that above provided, and no writ for the
prevention of the collection of any revenue
claimed, or to hinder and delay the collec-
ton of the same, shall in anywise issue Ell
Their injunction, superSedeas, prohibition,
or any other writ, or process whatever, but
i'll all cases i'll which for any reason any per-
son shall claim that the tax 50 collected was
wrongfully, or illegally collected, the RENE
dy for said party shall be as above provided,
and in no other manner
SEC. 8. BE It further enacted, That in all such
cases, ifthe Court shall certify of record in
the cause, that II appears from the evidence
whom said suit is brought has acted in good
faith, and has defended said suit with prop
er diligence, and care, The necessary cost of
said cause shall be taxed, as now provided
by law in criminal causes, and be paid by
the State.
SEC. 4. Be Il further enacted, That in all ca
scs where suits, or actions of any kind, are
brought against any person charged by law
with the collection of revenue, for the re-
covery of the tax paid, as herein before pro-
vided, it shall be the duty of the District At
tOrney General for the District, or Circuit,
in which the suit shall be brought to attend
to the same, and conduct the defense there
of. And In the event the defens is success
fully made, the said Attorney General shall
be entitled to a tax fee of ten dollars $50 to
be taxed to, and be paid by the party haV-
ing brought the action against said officer,
of opinion, and so determine, and adjudge,
that the act of the officer was not in good
faith, or shall fail to certify, the officer shall
pay costs, and shall also pay tax fee of ten
dollars To the Attorney General.
SEC. ). Be It further enacted That nothing
effect TO subject any. officer of the State to
any suit for a refusal on his part to accept
in payment OfreVenue to the State, any kind
or description of funds, or securities, or pa
perS, other than such as he may be author
lied and required to receive for the time be-
ing by law.
SEC. 6. Be Il further enacted, That this Act
shall teke effect from and after its passage,
the public welfare requiring it.
Passed March 20, 1878,
w. =. McGAUGIIEY,
Speaker of the House of Representatives.
a L. LACE1,
Speaker OF the Senate.
Approved March y, 1878.
JOHN G. BROWN,
Governor