Whig and tribune. [volume] (Jackson, Tenn.) 1870-1877, 1873-06-07
Circular from the Comptroller.


the STATE:
After consultation with the Attor-
ney-General upon all doubtful points
presented TO me on the construction
of the assessment law, | submit the
following for the instruction OF the
Tax Assessors, and information Of
the taxpayers of the State:
l. 1t IS not necessary for the As
SCISSORS TO furnish q schedule to, and
require a return from those citizens
who have no real estate, and not O.
yer a thousand dollars worth of
personal property. All such, how
ever, should be reported by the As
SCISSOR on his assessment book for
the payment of a poll tax. Before
reporting q person for the payment
Of only a poll tax, the Assessor
should be fully satisfied, either from
his own knowledge or the best IN
formation he can obtain, that such
person has no real estate, aud not
over q thousand dollars worth of
personal property.
If the Assessor has a reasonable
doubt upon this point, he should
furnish the citizen with a blank
schedule and require ofhim a return
of his property, which return, even
if it shows no real estate and not
more than a thousand dollars worth
of personality, should be entered up
on his assessment book and other
wise be treated as any other return
ed schedule, unless the Assessor is
fully satisfied of its correctness.
Each person owning real estate
81 hn ffnrs T1h n - l.
and required to return his realty.
1t is the duty of the Assessor to fur
nish blank schedules to the tax-pay-
ers, but the failure of the Assessor
to do so does not relieve the tax
payer from the duty OF returning
his property, nor from the penalties
imposed on those failing to make q
return.
?. Property is to be assessed to
the party who owned or claimed to
own it on the 10th day of January.
Amy change of property or owner
ship since that time does not affect
this rule.
8. If religious, charitable, scieR-
tific, literary or educational institu-
ton has more than fifty thousand
dollars worth Ofproperty, the excess
in value is taxable, though used for
the purpose for which such institu-
| ton was created.
4. If an agricultural or mechani-
! cal association owns real estate
worth more than ten thousand dol
lars the excess in value is taxable,
though used for agricultural or me-
chanical purposes.
Tf fho eoaSsorH hoe .rooro,, l. .
| doubt about the property owned by
any of the institutions mentioned
in the preceding para graph being OF
less value than fifty thousand dol.
lars, or about the real estate owned
by any agricultural or mechan-
| ical association being of less value
than ten thousand dollars, he should
furnish to some officer of such insti-
| tuition or association a blank SEIZED
ule, and require a return of the pro.
perty of the institution or associa.
! ton, which return, even though il
| should not exceed the value prescri-
| bed above, should be entered upon
his assessment book, and otherwise
treated as any other schedule, unless
! the assessor is fully satisfied of IT'S
! correctness.
5. Any person entitled to an ex-
| emption, must claim it in the dis
| trict or ward where he resides, OIL
| if it is a corporation, institution Oh
association, where it is located. II
such person has in the district OIL
ward where such exemption is
claimed, property entitled to ex.
emption less in value than the
amount of the exemption, and also
| property entitled to exemption IN
another district or ward, he may
obtain a certificate from the Assess.
or where exemption has been claim.
cd 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 entitled to exemption,
| said person may be allowed the bal
ance of the exemption to which he
/ is entitled. The Assessor last al.
lowing such remainder of exemp-
| ton must attach the certificate oil
! the first Assessor to the schedule
and return it, with the schedule, To
! the County Court Clerk. No ex.
| emptiOn is to be allowed in any 9th
er district or ward than where the
applicant resides without such Ger.
tificate from the Assessor of his dis
| trict.
If a merchant has not a thousand
dollars worth of personal property
outside of his business as g mer-
chant, then he is entitled to an ex-
emption before the County Court
Clerk. But to obtain that ne must
bring to the Clerk the statement OF
| the Assessors of the district or ward
where he resides, showing the
amount of the exemption he has re-
ceived. The Clerk will then allow
him the remainder of the exemption
to which he is entitled, and will file
with his return the statement OF the
| Assessor.
8. All growing crops, of whatever
nature or kind, are exempt from
taxation. So, also, is the direct pro-
ducto the soil Of this State, in the
hands of the producer or his imme-
date Vender. The latter includes
crops gathered. In addition, no ar
ticle manufactured of the produce
Of this State shall be taxed other
wise than to pay inspection fee.
z. Property must be assessed in
the district or ward in which it lies,
at the time OF assessment, except
stocks in banks, banking associa-
| tions, or other corporations or joint
stock companies, which have to be
assessed in the district or ward
where such bank, banking assecia-
ton er other corporation Is located.
! II personal property has been sold
| between the 10Th of January and
| the time of assessment, it must be
returned in the ward or district
where the person giving it in re-
sides at the time of assessment.
Notes, due-bills, accounts, and like
| chooses in action III the eyes of the
law, lie in the district or ward where
| the owner resides, and must be re-
turned there if he be a resident of
the State; if a nonresident, then in
the district or ward where his agent
or attorney resides.
s. If the description of real es-
tate cannot be written out, as re-
quired by the law, in the blank form
furnished by the Assessor, then the
taxpayer can write it down on a
separate piece of paper, and make
it part of his schedule by attach
ing it to the blank.
9. Under section z, subsection l.,
OF the act, each bank or incorpora-
ted company must report the a.
mount of capital stock paid in.
Upon this amount the bank or in
corpOrsted company Is not taxable.
But unless exempt from taxation by
some other law, the bank or other
corporation must also report the
items in which said capital stock is
invested, stocks, bonds, bills receiv-
able, money, real estate and other