The herald and mail. [volume] (Columbia, Tenn.) 1873-188?, 1874-01-30
Circular from the Comptroller

10 The Ta1 assessors end Tac Papers Of II,
After consultation with the Attorney
/ General upon all doubtful points presen
| ted TO me in the construction Of the assess
ment law, | submit the following fer the
| instruction of the Tax Assessors, and in
| formation of the tax payers of the State
/. Personal property to the value ofOnt
! thousand dollars IS exempt from taxation
| 1t is therefore not necessary for the AS
| SCISSORS to furnish a schedule to- aud re
quire a return from those citizens who
have no real estate, and not over a thous
and dollars worth Of personal property
| All such, however should be report, by
the Assessor on his assessment book fOl
the payment of poll tax. Before report
ing person for the payment of only pol
tax, the Assessor should be fUilg satisfied
either from his own knolcdge or the best
information he can obtain, that such per
son has no real estate, and not over &
thousand dollars worth Of personal prop
crty.
If the Assessor has a reasonable doubt
upon this point, he should furnish the cit
zen with a blank schedule, and require oil
him return of his property, which return,
even if it shows no real estate and moi
personally, should be entered upon his
assessment book and otherwise be treated
as any other returned schedule, unless the
Assessor is fully satisfied of its correc'.
ness Each person owning zeal estate
should be furnished with schedule and
required to return his realty. 1t Is the
duty of the Assessor ID furnish blank
schedules to the taxpayers, 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 i'm
posed on those falling to make a return
2 Property is to be assessed to the par
tv 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. fla religious, charitable, scientific,
literary or educational institution has
more than fifty thousand dollars worth
worth Of property, the excess in value is
| taxable, though used for the purpose for
which such institution was created.
!. If an agricultural or mechanical as
ISOLATION owns real estate, worth more than
ten thousand dollars, the excess in value
is taxable, though used for agricultural
or mechanical purposes.
1.-THE Assessor has reasonable doubt
about the property owned ny any OF the
institutions mentioned in the third para
graph being Of less value than fifty thous-
and dollars, or about the real estate own
ed by any agricultural or mechanical as
| ISOLATION being Of less value than ten
| thousand dollars, he should furnish to
| some officer Of such institution or associa-
| ton blank schedule, aud require q re.
! turn of the property of the institution or
association, which return, even though ii
| should not exceed the value prescribed
/ above, should be entered upon his assess
/ ment book, and otherwise treated as any
! other schedule, unless the Assessor is
fully satisfied of its correctness.
). ANY person entitled TO an exemption
| must claim it in the district inward where
| he resides, or il it is a corporation, institu.
/ ton or association, where 1t is located
/ If such person has IN the district or ward
where such exemption is claimed, prop
! erty entitled to exemption less in value
( than the amount of the exemption, and
| also property entitled to exemption in
another district or ward, he may obtain q
certificate from the assessor where ex,
emption has been claimed of the amount
afthe exemption received on the schedule
returned TO him, and upon presentation OF