Knoxville weekly chronicle. [volume] (Knoxville, Tenn.) 1870-1875, 1875-02-24
IMPORTANT re- TAX COLLECTIONS
snERIRFs, CONsrABLEs,
AND rRUsTEEs
An Aet more CheapIy to COiIect the
state, County and Municipal
Revenue.

The following II an advance copy OF
Il law proposed by II. r. Gibson IA it
finally passed the House, aud which
will probably become u law. 1t il of
special interest to the officers above
named:
SECTION /. Be il enacted by the
General assembly Of the State Of Ten.
n9ssee, That the Office of Revenue Col
lector, the office of Collector of Rail-
road Taxes, the office of Corporation
Tax Collector, and the office of Collec.
tor Of any other of the public reve-
nues, county or State, or municipal,
derived from taxes levied on property
and polls, except Clerks of Courts,
Justice of the Peace, aud Treasurer of
the State, be and the same are hereby
abolished and that hereafter all the
taxes, State, municipal, aud county,
levied on property aud polls, shall be
paid to the County Trustee, at his Of
fee at the county seat of his county.
SEC. Q. Be IL further enacted, That
the quarterly court of each county
shall levy the county tax at the April
term of each year and the Assessors
Of taxes shall then be appointed ; and
said Assessors shall forthwith make
their assessments, and file the same
with the County Court Clerk on or be-
fore the first Monday in May next fol-
lowing their appointment
SIC. 3. Be it further enacted, That
all OF said Assessors shall meet as a
Board OF Equalization on said first
Monday in .hay, and at once to pro-
coed to equalize the assessments, as
now provided by law, and shall certify
the results to the County Court Clerk,
who shall forthwith make out the tax
book for his county in the manner
now provided by law; said tax book
to contain the entire State and
county tax levied on property and
polls, including railroad-taX, school
tax, and all other taxes levied on prop
erty and polls by the State and the
county aud said tax book when made
out shall be by the said County Court
Clerk delivered to the County Trustee
of his county, on or before the first
Monday in June next following said
April Quarterly Court and in default
thereof he shall forfeit and pay five
hundred dollars-one-half to the coun-
ty, and the other half to any person
who will sue for said five hundred
dollars and il said default is wilful,
said clerk shall be presented for INSIDE
meanor in office, and, on conviction,
shall be fined said sum of five hundred
dollars and be removed from office /;
said fine to be paid one.half tn the
State, and the other half to the coun-
ty. And the Chairman of the Coun-
ty Court, or the County Judge, shall,
on default of the clerk, appoint suit
able person to make out said tax book,
and shall allow him reasonable COM
pensation therefor, to be paid out of
the county treasury on his warrant,
when approved by the County Court /;
in which case the said Chairman or
Judge shall certify to the correctness
of said tax book, and deliver the same
to the County Trustee.
SEC. 4. Be 1t further enacted, That
every taxpayer shall pay his State,
county, railroad, municipal, and all
his other property and poll taxes,
district taxes, to said County Trustee,
1T his office at the county seat and
said taxes shall be due and payable on
the first Monday in June.
SEC. 5. Be 1t further enacted, That
said County Trustee shall give to each
taxpayer a receipt for all the taxes by
him paid, and shall Mt the same time
note on his tax book the amount so
paid, and when paid, and in what sort
Of funds paid.
SEC. 6. Be it further enacted, That
it shall be the duty of the County
Trustee on the first Monday in Octo~
Der next following the receipt of said
tax book, to make out and deliver to
the Constable of each ward and civil
district in his county, a certified state
ment of the unpaid taxes due from
such ward and civil district, copying
the same in full from his tax book so
as to give the name of each delinquent
taxpayer, the description o. his
property, and tn kinds there
Of and the amount of tax
es from HIM due; and said GER
titled statement shall have all the force
and effect of an execution from Court
of Record duly based Oh valid judg-
ment, and shall he authority for said
Constable to collect said unpaid taxes
specified therein, and to levy upon and
distrain personal property anywher in
his county, or in any adjoining coun-
ty, sufficient to pay the tax, and all
costs and commissions; and when
said property has been so levied upon
or distrained by said Constable, by
virtue of said certified statement, he
may advertise aud sell the same at the
county seat of his own county, or in
the district where fonnd, as he may
elect.
SEC. :. Be it further enacted, That
if there be no Constable in any ward
or civil district, or If the Constable of
any ward or civil district fail to file
with the Trustee the bond hereinafter
specified, on or before the tenth day
after said first Monday in October,
then and in that event the certified
statement for such ward or civil dis
trict shall be addressed to and put in
the hands of the Sheriffof the county,
who is hereby vested with the same
powers in person, or by regular or spe-
cial deputy, to enforce said certified
statement, and to collect the tax there
in specified, as are by this Act confer
red on the Constables and the Sheriff
shall be liable on his official bond for
all revenue by him collected, or that
should have been by him collected I'M
der this Act and said Sheriff shall be
required to collect and account for the
taxes in all certified statements adj