Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-09-20

County Courts, the Clerks of III,
County Courts, County Trustees
sheriff and 7d.r Collectors:
COAPrRoLLER's OFFICE,
Nashville, Aug. %, 1878.
/ have been informed that in many
of the counties Of the State the Clerks
of the Circuit and County Courts, the
Clerks and Masters, Special Commits
sioners, Executors, Administrators,
Guardians, Agents and Attorneys have
filled to make returns to the Assessors
of the property, moneys, credits, and
effects held by them in their respective
capacities | therefore call your at
tention to the following provisions of
the Act of the last General Assembly,
'To provide more Just and equitable
hws for the Assessment and Collection
of Revenue, ETC.: ds
''SEC. %. Should it at any time af-
ter the assessments are made, come to
the knowledge of the Judge or Chair
man of the County Court, the Clerk of
the County Court, the County Trustee,
Sheriff or Tax Collector of any county
in the State, that any person, firm or
corporation in said county have not
been assessed as contemplated by the
provisions of this act, or have been
assessed ON an inadequate amount, it
shall be the duty of said Chairman or
Judge, Clerk, Trustee, Sheriff, or Tax
Collector to cite such person, company,
firm or corporation, their agent, attor-
ney or representative, to appear before
them for the purpose of being
according to law; and said Chairman
or Judge, Clerk and Trustee, or Tax
Collector, are hereby authorized to
make the proper assessment against
such person, company, firm or corpora
ton; and should it appear that said
company, firm or corporation did in
any manner connive at, or purposely
evade said assessment or did knowing
ly permit an inadequate assessment to
be made, said Chairman or Judge,
Clerk and Trustee or Tax Collector
shall correct said assessment and shall
add fifty per cent. to the amount of
said assessment and cause the same to
be entered upon the tax books for col
lection"
''SEC. 80. Persons acting as exeeu-
tors, administrators, guardians, agents
or attorneys, or in any fiduciary ca
pacities, separate from their individual
returns, and the same shall be listed
for taxation"
In connection with section 80 of the
Act, your attention is called to thefol
lowing paragraph (20) of circular ad-
dressed, ITO the Assessors and Tax
Payers of the State" issued from this
Office in June last by and with the
advice and approval of the Attorney
of the State: T
20. Under section 80 (of the law
all clerks and masters, receivers and
are required to make a
return of the property, moneys, credits
and effects held by them in either of
said capacities, separate from their in
diyidual returns. The agents and at
torneys mentioned in that section are
the agents and attorneys of non-resi-
dents or of absentees from the State"
The Chairman and Judges of the
County Court, the Clerks of the Coun-
ty Court, County Trustees, Sherlffs and
Tax Collectors will make diligent in
quiry and see that all Clerks, Clerks
and Masters, Special Commissioners,
Administrators, Guardians
and others actingin a fiduciary char
acter, make due returns for assessment
of all taxables held or controlled by
them in their respective capacities, so
that all may have their proper proper
ton of the expense of government.
| am also informed that many of
those who claim to be our best citizens
have failed or refused to make a return
of their taxable property to the Asses
sor, or have failed or refused to make
oath to their return. All such are
liable to the penalties prescribed by
the law. If a taxpayer has failed or
refused to make his return, or has
failed or refused to make affidavit to
its correctness, he should have been
by the Assessor from the best
of his knowledge, coupled with the
best information he could obtain. To
this should have been added twenty
FIVE per cent. Now the assessment, in
the event that the taxpayer and the
Tax Assessor have failed to comply
with the law, should be made as pre-
scribed in section % of the act above
quoted. The following extract is from
the circular of the Comptroller above
''19, The Schedule of taxpayer
is not complete without the oath. The
law prescribes it and l Know of no
construction which can abrogate it or
by which it can be evaded." " e-88I.
Should there be any taxables assess
ed by any of the officers mentioned
section 25 of the law and to whom this
circular is addressed, return thereof
should be promptly made to the County
Court Clerk that he may at once give
Tax Collector the proper information
and also forward to the Comptroller a
supplemental tax aggregate.
a. JOHN @. BURCH,