Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-06-07
CIRCULAR LETTER FROM THE
COMPTROLLER.

To the Tax Assessors and Tax Payers of
the State:
After consultation with the Attor-
ney-General upon all doubtful points
presented to me in the construction OF
the assessment law, / submit the fol-
lowing for the instruction of the Tax
Assessors, and information of tax
payers of the State
l. 1t is not necessary for the Asses
sors to furnish schedule to, and re-
quire return from those citizens who
have no real estate and not over
thousand dollars worth of personal
property. All such, however, should
be reported by the Assessor on his
assessment book for the payment of
poll tax. Before reporting person
for the payment of only poll tax. the
Assessor should be fully satisfied,
either from his own knowledge or the
best information he can obtain, that
such person has no real estate, and
not over thousand dollars worth of
personal property.
2. IF the Assessor has reasonable
doubt upon this point. he should fur
nish the citizens with blank sched-
ule, and require of him return of his
property, which return, even if it
shows nc real estate and not more than
thousand dollars worth of person
atty, should be entered upon his assess
ment book and otherwise be treated as
any other returned schedule, unless
the Assessor is fully satisfied of Its
correctness. Each person owning real
estate should be furnished with a sched-
ule and required to return his realty.
1t is the duty of the Assessor to fur
nish blank schedules to the tax payers,
but the failure of the Assessor to do
so does not relieve the taxpayer from
the duty of returning his property;
nor from the penalties imposed on those
failing to make return.
Property is to be assessed to the
party who owned or claimed to own it
on the 10th day of January. Any
change of property or ownership since
that time does not affect this rule.
3. IF religious, charitable, scien-
tifc, literary or educational institu-
ton has more than fifty thousand dol
lars worth of property, the excess in
value is taxable, though used for the
purpose for which such institution
was created,
4. If an agricultural or mechanical
association owns real estate, worth
more than ten thousand dollars the
excess in value is taxable, though used
for agricultural or mechanical pur-
poses.
If the Assessor has reasonable doubt
about the property owned by any OF
the institutions mentioned in the third
paragraph being of less value than fif-
| ty thousand dollars, or about the real
estate owned by any agricultural or
mechanical association being of less
value than ten thousand dollars, he
should furnish to some officer of such.
institution or association blank sched-
ole, and require a return of the prop
erty of the institution or association,
which retarn, even though it should
not exceed the value prescribed above,
should be entered upon his assessment
book, and otherwise treated as any
other schedule, unless the Assessor is
fully satisfied of its correctness.
8. Any person entitled to an exemp-
ton, must claim it in the district or
ward where he resides, or if it is
corporation, institution or association,
where it is located. If such person
| has in the district or ward where such
exemption is claimed, property enti-
tied to exemption less in value than
the amount of the exemption, and also
property entitled to exemption in an
other district or ward, he may obtain
a certificate from the Assessor where
exemption has been claimed of the
amount of the exemption received
on the schedule returned to him, and
upon presentation of this certificate
to the Assessor of another district
or ward where he has property emit
tied to exemption, said person may
be allowed the balance of the exemp-
ton to which he is entitled. The As
SCISSOR last allowing such remainder of
exemption must attach the certificate
of the first Assessor to the schedule,
and return it, with the schedule, to
the County Court Clerk. No exemp-
ton is to be allowed in any other dis
trict or ward than where the appli-
cant resides without such certificate
from the Assessor of his district.
If merchant has not thousand
dollars worth of personal property
outside of his business as merchant,
then he is entitled to an exemption be-
fore the County Court Clerk. But to
obtain that, he must bring to the clerk
the statement of the Assessor of the
district or ward where he resides,
showing the amount of the exemption
he has received. The clerk will then
allow him the remainder of the ex-
emption to which he is entitled and will
file with his return the statement of
the Assessor.
6. All growing crops, of whatever
nature or kind, are exempt from taxa
ton. So, also, is the direct product of
the soil of this State, in the hands of
the producer or his immediate vendee.
The latter includes crops gathered. In
addition, no article manufactured of
the produce of this State shall be
taxed otherwise than to pay inspec-
ton fees.
Z. Property must be assessed in the
district or ward in which it lies at the
time of assessment, except stocks In
banks, banking associations or other
corporations or joint stock companies,
which have to be assessed in the dis
trict or ward where such bank, bank.
ing association or other corporation is
located. If personal property has
been sold between the 10th of Janu-
airy and the time of assessment, it
must be returned in the ward or dis
trict where the person giving it in re-
sides at the time of assessment
Notes, due bills, accounts, and like
chooses in action in the eyes of the
law, lie in the district or ward where
the owner resides, and must be return
ed there if he be resident of the
State; if nonresident, then in the
district or ward where his agent or at
torney resides.
8. If the description of real estate
can not be written out, as required by
the law, in the blank form furnished
by the Assessor, then the payer can
write it cut on separate piece of pa
per, and make 1t part of his schedule
by attaching it to the blank.
9. Under section Z, subsection /, of
the act, each bank or incorporated
company must report the amount of
capital stock paid in. Upon this
amount the bank or incorporated COM
pany is not taxable. But unless ex-
empt from taxation by some other law,
the bank or other corporation must
also report the items in which said