Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1875-05-22
lFrom the Nashville Union d American
ASSESSMENT OF PROPERTY UN.
DER THE NEW SYSTEM.

ASSESSMENT OF PROPERTY UN-
DER THE NEW SYSTEM.
There appears to be general nom
understanding of the assessment law
passed by the last Legislature. Why
this Is so, We are not prepared to say.
Without stopping to disruss the merits
or dement's Of the law, we shall en-
deavor to give clear idea of its pro-
visions. SD ls.
1. The Quarterly County Court of
each county was required at the April
term, 1875, and at said term every four
years thereafter, to elect an assessor
to list and return for taxation all real
estate In his county not exempt from
taxation.
2, The assessor must assess the real
estate ofhis county as follows Prepare
a complete list of all taxable real estate
in each civil district or ward of his
county; second, select in each district
or ward one assistant, where the realty
Of the ward or district was valued at
the last assessment at less than $780,
900. In all other districts or wards he
is entitled to two assistants.
The assessor and assistants shall pro-
coed at some designated place in each
district or ward, to assess and value in
writing all the real estate in said dis
trict or ward, giving the name of each
owner, in alphabetical order, and set
ting out the number of acres OF each
tract, and if the same be in a town, the
present number of the lot, and the
number of front feet, and the depth
thereof, and the assessed value ofeach
tract or lot. The list shall be SUD-
scribed by each, and returned to the
Clerk of the County Court by the as
SCISSOR; in all cases of disagreement in
valuation by the assistants, the assessor
shall determine the value; he shall de-
termine the value of the real estate
owned by his assistants, and the Judge
or Chairman of the County Court shall
determine the assessed value of the
assessor, and certify the same to him !;
in districts and wards where the as
SCISSOR has only one assistant. the Judge
or Chairman. in cases of disagreement
in valuation between the assessor and
his assistants shall determine the val
uation.
The power Of the quarterly court to
hear and determine applications rela-
tive to alleged erroneous assessments
after the assessor shall have made his
return to the county court clerk. re-
mains the same a. now provided by
law. But such applications must be
made at the first term of the quarterly
court occurring more than thirty days
after the assessors return, and never
thereafter, except in the case of nom
residents, who have until the second
term of the quarterly court, but no
longer.
3. All real estate must be estimated
on the basis laid down in the Code,
sections 565, 566, and must be assessed
to the person who is the owner, or re-
puted owner, April l, of the year Of
the assessment.
4. The assessor returns the assess
ment roll of each district or ward to
the county court clerk, to be preserved
by him. The whole shall be in the
clerks hands by July /, if the assess
ment 1oes not exceed $1,000, 900 in
value in county for each additional
S2,000,000 in county the assessor has
an additional month to make his re-
turn, provided it does not in any case
extend beyond October l.
5. The County Court Clerk is to
make out from these returns the main
assessment roll.
6. This and the changes therein
shall be the only assessment of real
estate made for any prrpose of taxa
ton in any county or part thereof,
whether for State, county, railroad or
municipal purposes.
Z. The County Court Clerk makes
out the collectors book and certifies
the same to the Comptroller for State
taxes to the chairman Of the County
Court for county and railroad taxes,
and to the Mayor of a city for munich
pal taxes.
s Then follow the duties prescribed
for the Clerk Of the County Court, the
Register and other officers. relating to
the sale or transfer Ct lands.
8. Rate of taxation for county, rail-
road or municipal purposes shall be
fixed annually.
10. IF any improvements on realty
should be destroyed by casualty, the
owner of the property may have the
same reassessed upon payment of the
costs CT rGassessment.
IL. The County Court Clerk shall
certify to the Mayor, each month, any
change of ownership in his munich
pality.
IL. The assessor shall receive for his
salary an allowance to be made by the
County Court, not exceeding fifteen
cents for each person having taxable
property listed, and FIVE cents for each
person listed for onl y poll tax. In
no county shall the assessors salary
exceed 81 600. The came shall be paid
by the county and municipality in pro,
portion that the value of each bears to
the value of the whole assessment of
the county. Each assistant shall re-
ceive 81 80 per day for his services, the
number of days for each district to be
fixed ky the County Court and to be
paid as follows: If the municipality
has no interest, to be paid by the
county alone if both are interested,
each shall pay its proportional part, as
bsfoFe statOd,
Ii. The person ele6ted to assess real
estate shall also assess and list the per-
sonal property and polls of each dis
triet and ward for that year and make
due return thereof to the County Couft
Clerk then his Office shall expire
The Quarterly County COURT at each
April term shall elect an assessor of
personal property and polls for elch
civil district or wand until another as
SCISSOR of real estate is elected.
The foregoing arc the provisions of
the act of 1875, CHI 81, ito amend all
laws for the assessment and collection
Of revenue, emitting some matters of
detail relative to the filling of vacan-
cics, and with regard to the duties Of
Clerks of the County Court.
The Oranges.
IL Is now hardly six wears since the