Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-06-07

adualorens. The amount of income
from such of these as are thus exempt
must be returned under the 1lth sub
section of the 9TH section. This in
come is to be computed for the twelve
months previous to the 10th day of
January last.
Ii. Mules are taxable and should be
so returned. The failure to return
them will subject the owner to an in
dictment for purjury in swearing to
a false return (See Oath Sec. 3l.)-I
Such failure to return will also au-
thOrize the Assessor, under Section 81,
to investigate and make such an as
sessment as the facts warrant, and will
further subject such citizens to the
additional tax imposed in Section %
On those who conniye at or purposely
evade an assessment, or knowingly per-
NIT an inadequate assessment to be
made. The Supreme Court recognizes
no such legal distinction between
mares, geldings, and mules as will ex-
empt thelast named from taxation.
IA. In returning the articles men
toned in the 7th and 9Th sub-sections
of section z, is only necessary to give
aggregate value of each item. In other
words, it is not necessary to give the
number and character of the prices of
jewelry or household and kitchen fur
niture. but simply to report under the
head of jewelry the total value, and
under the head of household and
kitchen furniture, the total value.
ID. The items of personal property
mentioned in the 10th head of the
bank schedule are so inserted for the
convenience of the tax payer. If he
prefers he may, under the head of all
other personal property, return with
out specification the aggregate value of
these and other articles of personal
property not included in any of the
other heads of the schedule.
Is. Sections 8 and 10 of the law where
they speak of banks or banking asso-
Citations apply to bank corporation.
Section 9 is applicable to individual
bankers. Stock holders in a bank or
other joint stock company, must re-
port the number aid value of their
shares of stock to tie assessor of the
district or ward in which said bank or
joint stock company is located, and not
elsewhere. Under the 10th section of
the law every bank or banking asso-
citation is required to keep in its bust
ness Office full and correct list of
the names and residences of all the
stockholders therein and the number
of shares of each, and it is the duty of
the assessor of the district or ward
where the bank is located to thorough
ly examine such list, for the purpose of
ascertaining the number of shares of
nonresident stockholders and to cor
rect any mistakes that may be made
by resident stockholders. These
shares of stock are reported under the
9th subsection of the 9TH section of
the act.
IL. Merchants pay their privilege
tax to the Clerk of the County Court.
They also return to the County Court
Clerk the amount and value of notes,
due bills, ETC.. mentioned in sub-sec-
ton of section Z, after deductions
hereinafter 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 mer-
chants make all their returns and pay
all their taxes as merchants to the
County Court Clerk. As individuals
they return to the Assessor and pay to
the Collector.
Is. In assessing, under section q,
notes, due bills, etc., therein mentioned,
all bona fed debts of the tax payer in
Cured in conducting his regular bust
ness and pertaining to the same bust
ness out of which arose the notes, due
bills, etc., are to be deducted from the
valuation of said notes, due bills etc.
10. The schedule of tax payer is
not complete without the oath. The
law prescribes it, and | know of no
construction which can be evaded.
Those who. fail or refuse to take the
oath, subject themselves to assessment
by the assessor and the penalties pre-
scribed by section "a. By section 572
of the code, the taz,;sWsfS- r was required
to give in to the sa5q ar complete
list of his property subject to taxation
of every description, describing his
land SO as to identify it; and by sec
ton 578 the taxpayer, if he failed to
give in list, was to be assessed a
double tax upon the assessment of his
property made by the Assessor. By
section 573 the payer was required
to swear that his list contained ''all
and every item" of his taxable prop
erty.
Under section 25 of the Act the
Chairman or Judge of the County
Court, the Clerk of the County Court,
the County Trustee, Sheriff or Tax
Collector shall cite any person who has
not been assessed as contemplated by
law, or who has been assessed an in
adequate amount to appear before
them to be assessed according to law,
and such officer is authorized to make
a proper assessment. Should it APP
pear that said person did connive at or
evade a proper assessment, said of
ticer shall correct the assessment and
add fifty percent to the amount.
20. Under section 80 all clerks,
clerks and masters, receivers and COM
missioners, are required to make re-
turn of the property, monies, credits
and effects held by them in either of
said capacities, separate from their in
dividual returns. The agents and at
torneys mentioned in that section are
the agents and attorneys of non-resi-
dents of or absentees from the State.
Il Sohuld the County Courts al
low compensation to the Assessors ad-
ditional to that allowed by Section 40,
| shall not prevent nor interfere.
The Assessors are not, nor is the
Comptroller responsible for the law.
Their duty is to see to its enforcement
in such manner as will most promote
the interest of the State, without do
ing injustice to any class of the people.
To those who do not comprehend the
requirements of the act, every admis-
sible indulgence should be extended.
Those who openly defy the law that
they may continue to screen from tax
alton that portion of their wealth which
has heretofore been invisible to the pub !
lie eye and thereby avoid the payment
of its share of the expenses of the
State, deserves no sympathy from of
ficials nor from those who honestly
contribute their proportion of the taxes
which go to the support of the gov
eminent.
John e. RURCU