Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-03-01

listing and assessing property, to be distrib-
uted by said Clerks to the several Asses
sors for districts and wards. Said blanks
shall enumerate all exemptions; shall con-
tain q synopsis of the laws for the assess
ment or personal property, to.wit: section
| 10 is inclusive of this act, and properly
arranged schedule aud classification Of pro-
perry, for the convenience of listing said
property for taxation by separate items, as
herein required.
The following oath shall be admins
tered:
| lleI-- do solemnly swear Cor afirm)
that the foregoing schedule contains true
and compile list Of every item and descrip.
ton of property owned or controlled by me
in the county of - required to be listed
by me under the laws of this State and set
| forth in said List, and 1 have affixed thereto
full description and fair valuation on a
credit of one and two years, according to
my best judgment and belief, nor have l
used any method, device or continuance,
whereby TO eyade the listing therein of any
| thing of value whatever, and have given
| perfect and truthful answers to all interro-
| cations contained In said list, to the best of
my ability, so help me God" which oath
shall be administered by the assessor or a
| Justice of the peace, entered thereon be-
meath said list, and signed by the party
listing. eFf t H
Sec. %. Be it further enacted, That on
said lists being returned to the Assessor, by
the person listing the property, the Asses
| sor shall enter the return on his assessment
book, unless he has good and sufficient
cause to doubt the correctness of said re-
turn, In which case he shall thoroughly in
vestigate the matter and make such an as
sessment as the facts warrant.
| The Assessor shall return with his tax
book to the County Court at its term
thereafter, said list which shall be fled by
/ the clerk Of said court in his Office, and
carefully preserved for the inspection of the
| County Court, the grand jury, or any per-
son claiming right TO examine the same.
| Sec. %. Be it further enacted, That per
sons acting as executors, admins traitors
guardians, agents or attorneys, or in any
tiduciary capacity whatever, shall make a
return of the property, moneys, credits and
effects, held by them in either Of said ca.
pacities, separate from their individual re-
turns, and the same shall be listed separ-
ately for taxation, as provided in thu pre-
ceding sections.
Sec. "a. Be it further enacted, That il
all cases where any person, company, firm
or corporation, shall fail, neglect or refuse,
to turn TO the Assessor the schedule of
property for taxation, the Assessor shall
make such an assessment, in each case
from the best Information he can obtain
and shall add rs per cent to the value o.
the property.
Sec. %. Be it further enacted, That the
Assessors shall complete their assessments
on or before the third Monday of May, 1878,
and annually thereafter on the first Monday
of April, and on that day shall meet al
the Court House of their respective coun
ties, and shall organize as Boards of Equal.
iZation.
Sec. 26. Be it further enacted, That said
Board of Equalization, when organized as
Aforesaid, shall make such examinations
comparisons, corrections and alterations, a
may be necessary to produce, as nearly a.
possible, q fair and just equalization of the
several assessments of property In sale
county.
Sec. 27. Be it further enacted, That
any person shall conceive himself aggriev
ed by any assessment, hs shall pre- sent tn,
matter to said Board, by petition or other
wise, and If it appear to the satisfaction oil
of majority of said Board that the assess
ment complained of is erroneous or i'm.
proper, when taken In connection with
other assessments in said Ward or District
the proper correction shall be made.
Sec. %. Be it further enacted, That
after said Board shall have completed it
labors, each Assessor shall sign his Book Of
Assessment, aud attach to it an affidavit
substantially in the following form.
/ a. aalo,,,,lrr - L..
set down in the foregoing assessment, al
the property (real estate or personally in ny
District Cor Ward) liable to taxation, tC
the true owner thereof, to the best Of M
belief; aud that l have estimated the valu
thereof according to the basis prescrib eC
by law, to the best Of my knowledge anC
ability, and without fear, favor or affection
so help me God.
Sec. 20. Be it further enacted, Tha
said Assessor shall make return of its sew
eral assessments to the Clerk Of the County
Court, on or before the first Monday il
June, 1878, and thereafter on the first Mon
day in April next following their appoint
ment, and then and there their duties shal
cease and determine.
Sec. 80. Be it further enacted, Ths
should any Assessor fail to make return o
his assessment, as above, required, [unles
such failure shall have been caused by sick
ness or some unavoidable circumstance,
he shall be liable to fine of not less thai
fifty nor more than FIVE hundred dollars
and the County Court may enter judgmen
for said penalty at its July, or any subse
quent term, against said delinquent, ant
collect the same on execution.
Sec. 81. Be it further enacted, Tha
should the County Court, from any cause
be deprived of the assessment of any dis
trict or ward, special assessment may b.
ordered for said district or ward; or it may
adopt the assessment of any previous yeal
: for said district or ward, as will best serv>
the ENDS Of justice.
Adjourned until 7:30 p. NJ.
Evening Session.
Senate met at the hour appointed, whe
! the further consideration of the revenu
bill was proceeded with, the following sec
tons being amended and adopted:
Sec. 80. Be it further enacted, That th
Clerk of the County Court shall max
annually tax books from the assessment
books in bis possession. Said tax book
shall be made out by districts
, and shall be ruled in suitabl
and appropriate columns, and sha
show the names of owners in alphabetica
order; number of the lot; number of tht
block; number of acres; description of tn
property; the valuation of each lot, tr-ct
or parcel of land; the valuation of tn
buildings and improvements; the valuation
of personal property, under the appropriate
heads, or items called for by this Act; an
the total valuation of real and persona
property against each taxpayer. On thi
valuation, the State, county, and specis
taxes, shall be extended in appropriate col
umns, separately, according to and at th
rates levied by the proper authorities, an
column added showing the total of all tn
taxes levied and to be collected from eacl
taxpayer 10 said district.
Sec. SO. Be it further enacted, Tha
each clerk of the several county courts Q
this State shall, by the employment of sui
6cient clerical force, make out and com
plete said tax books on or before the frs
Monday of October following, and delive
the same to the county trustee on the orde
of the county court.
Sec. 81. Be it further enacted, That the
clerk of the county court shall make GU
from said tax books an aggregate state
ment, showing the value of all town lots
the number of acres, and value of all tract
, of land; the value of the buildings and i'm
proyements on said lands; and the value o
| all nArso0al nrOOartv This stateunan