The Morristown gazette. [volume] (Morristown, Tenn.) 1867-1920, 1874-02-04
ClrouIar IRON the Co,nptroller:


After consultation with the At
torney General upon all doubtful
points presented to me in the con
struction of the assessment law,
submit the following for instruction
of the Tax Assessors. and informa
tion of the tax payers of the State.
| /. Personal property to the value
of one thousand dollars is exempt
from taxation. 1t is therefore not
necessary for the Assessors to furn.
ish a schedule to, and require re-
turn from those citizens who have
no real estate, and not over thous-
and dollars worth of personal proper
reported by the Assessor on his
assessment book for the payment OF
q poll tax. Before reporting a per.
son for the payment of only poll
tax, the Assessor should be fully
satisfied, either from his own knowl-
edge or the best information he can
obtain, that such person has no real
estate. and not over a thousand
dollars worth of personal property.
If the Assessor has q reasonable
doubt upon this point, he should
furnish the citizen with a blank
schedule, and require of him re-
turn of his property, which return,
even if it shows no real estate and
not more than q thousand dollars
worth of personally, should be ent-
cred upon his assessment book and
and otherwise be treated as any
other returned schedule. unless the
Assessor is fully satisfied of its cor
rectness. Each person owning real
estate should be furnished with a
schedule and required to return his
realty. 1t is the duty of the Asses
sor to furnish blank schedules to
the taxpayers, but the failure of the
I Assessor to do so does not relieve
the taxpayer from the duty of re-
turning his property; nor from the
penalties imposed on those failing
to make q return.
2. Property is to be assessed to
the party who ow1ed or claimed to
own it on the 10 day of January.
Amy change of property. or owner
ship since that time does not affect
this rule.
3. If religious, charitable.
scientific literary or educational
institution has more than fifty thous-
and dollars 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 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.
If the Assessor has reasonable
doubt about the property owned
by any of the Institutions mention
ed in the third paragraph being oi
less value than fifty thousand dol.
lars, or about the real estate owned
by any agricultural or merchantmen
association being of less value than
ten thousand dollars, he should furn
ish tosome officer of such institution
or association a blank schedule, and
require a return of the property oil
the institution or association, which
return. even though it 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 cor
rectness. s
5. Any person entitled to an ex
emptiOn, must claim it in the district
or ward where he resides, orif it is q
corporation, institution or ass0cia
ton, where it is. located. If sucl
person has in the district or ward
where snch exemption is claimed
property entitled to exemption. less
in value than the amount of the ex-
emption, and also property entitled
to exemption in another district OF
ward, he may obtain a certificate
from the Assessor where exemption
has been claimed of the amount oi
the exemption received on the
schedule returned to him, and upon
presentation of this certificate tC
the Assessor of another district OF
ward where he has, property entitled
to exemption, said person may be
allowed the balance of the exemp.
ton to which he is entitled. The
Assessor last allowing such remand
er Of such exemption must attach
the certificate of the first Assessor
to the schedule, and return it, with
the schedule, to the County Court
Clerk. No exemption is to be al
lowed in any other district or ward
than where the applicant resides
without such certificate from the
Assessesor of his. district.
If merchant has not thousand
dollars worth of personal property
outside of his business as q merch
ant, then he is entitled to an ex.
emption before the County Court
Clerk. But to obtain that, he must
bring to the Clerk the statement
of the Assessor of the district OF
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 tho. statement Of the
Assessor, No exemption is allowed
under any circumstances on q priUil
ege tax.
6. All growing crops, Of whatever
nature or kind, are exempt from tax
alton. So, also, is the direct pro
duct of the soil Of this State in the
hands of the producer or his imme
diate vendee. The latter includes
crops gathered. In addition. no ar
ticlc manufactured of the produce
ofthis State shall be taxed otherwise
than to pay inspection fees.
z, Property must be assessed il
4l,o district c,y word II, vvhieb II IiaS