Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1874-01-29
Circular from the Comp
tTOIleT.
To he Tax Assessors and Tax Payers Of
the State.

AttCTney-General upon all
doubtful points presented to
me in the construction Of the
assessment law, [ submit the
following for the instruction OF
the Tax Assessors, aad inlorma-
ton Of tax payers Of the State:
l. Personal property to the
value Of one thousand dollars is
exempt from taxation. it is
therefore not necessary for the
Assessors to furnish Il schedule
to, and require a return from
those citizens who have no real
estate, and not over a thousand
dollars worth Of personal prop
vrty. All such, however, should
be reported by the Assessor on
his assessment book for the pay
mcnt Of a poll tax. Before re-
porting a person for the pay
mcnt of only pol tax, the As
SCISSOR should be fully satisfied,
either from his OWN knowledge
or the best information he can
obtain, that such person has no
real csta G, and not over a
thousand dollars worth of per-
sOnal property.
If the Assessor has a reason
able doubt upon this point, he
should furnish the citizen with a
blank schedule, and require of
him II return Of his property,
which return, even if it shows
no real estate and not more than
thousand dollars worth of per-
sonalty, should be entered upon
his assessment book and other
wise be treated as any other re-
turned schedule, unless the As
SCISSOR is fully satisfied Of Its
correctness. Each person own
ing real estate should be fur
nishcl with schedule and re-
guircd to return his realty. II
j. the duty Of the Assessor &c
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
no. from the penalties imposed
on those failing 10 make re-
turn.
,. Property is to be assessed
10 the party who owned q
claimed to own il on the l0tl
day Of January. Any change
OF property or ownership since
that time does not affect thu
rule.
3. IF religious, charitable
scientific, literary or education
al institution has more than IF,
tv thousand dollars worth of
property, iho excess in value i
taxable, though used for th'
purpose for which such institu.
lion was created.
4. If an agricultural or me
.chanical association owns rea
estate, worth more than ten
Thousand dollars, the excess il
value is taxable, though used 10
agricultural purposes.
If the Assessor has reasona
Die doubt about the propert,
owned by any Of the institu
tons mentioned in the third par
agraph being of less value thai
fifty thousand dollars, or abou
the real estate owned by an,
agricultural or mechanical a.
ISOLATION being Of less valu
than ten thousand dollars, h.
should furnish to some Office
of such institution or aSsocia
ton a blank schedule, and re
quirc a return of the propert,
OF the institution or association
which return, even though j
should not exceed the value pre-
scribcd above, should be entered
upon his assessment book, an
otherwise treated as any othe
schedule. unless the Assessor j
fully satisfied of its correctness
> ANY person entitled to a
exemption, must claim it in TN
district or ward where he re
sides, or if il is q corporation
institution or association, whcI
it i located. If such pcrso
has in the district or ward whcr
such exemption is claimed, pro-
crtv entitled to exemption les
in value than the amount OF III
exemption, and also propert
entitled 10 exemption in anotl
or district on ward, he may Oh
tain . certificate from the n
SCISSOR where exemption h,
been claimed Of the amount o
the exemption received on I'll
schedule rclwrcl to him, an
UPON presentation Of this cel
tilicatc 70 thcAsscssor ofanotl
or district or ward where he la
property entitled to exemption
said person may be allowed til