Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-07-29
STATE LAWS.
IN ACT to amend all laws for the assess.

AN ACT to amend all laws for the assess.
ment and collection of revenue.
Section l. Be it enacted by the General As
sembly Of the State of Tennessee, That the
Quarterly County Courts of each county
shall, at the April Term, 1873, and at safC
term every four years thereafter elect a dis
Greet and prudent person, being a freehoIdel
and a citizen thereof, whose duty it shall bt
to assess, list, and return, as herein provided
for taxation, all the real estate in his county
not exempt from taxation, and said assessor
before entering upon the duties of his office
shall execute and deliver to the Court, a bond
with two sufficient sureties in the penal sum
Offive thousand dollars, conditioned to faith
fully and impartially discharge all the duties
imposed. or to be imposed, by law upon him
payable 10 the State, and he shall also take
aud subscribe, before the Clerk of said Court
an oath, honestly, faithfully, impartially,
and feaIlessy 10 assess, value, and list all real
estate in his county, not exempt by law from
taxation.
section 2. Be it further enacted, Said as
SCISSOR shall proceed TO assess the real estate
In his county in the manner following, viz
He shall first prepare complete list of all
taxable real estate in each civil district or
ward OF his county, and then select in each
district or ward, with taxable realty worth
less than 500 600, by the last assessment, one,
and in all other districts or wards, two rep
utable, discreet, and prudent men, freehOl-
deTS and residents therein, as assistants, and
he shall administer to each an oath, that he
will honesty, faithfully and impartially as
sess and vslue, each and every tract or lot of
1dAu III his ulsIIlCb OT WdIUy anu THESE
two assistants, together with the assessor,
shall proceed, at some designated place in
each district or ward, to assess and value, in
writing, all the real estate In said district or
ward, give the name OF each owner, in alpha
betical order, and setting out the nHmber of
acres of each tract, and il 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 of
each tract or lot, and the list shall be SUBJ
scribed by each and returned to the Clerk of
Mt Gnnr hut no oGC gnr. md in oil
cases of disagreement in valuation by the as
sis ants the assessor shall determine the value,
and he shall determine the value of the real
estate owned by his assistants, and the Judge
or Chairman of the County Court shall deter
mine the assessed value of the real estate of
the assessor and certify the same to him and
in districts and wards where the assessor has
only one assistant the Judge or Chairman, in
c ,ses of disagreement in valuation between
the assessor and his assistant, shall determine
the valuation; Provided, That nothing in this
Act shall be construed to restrict the power
of the Quarterly Court to hear and determine
applications as now provided by law in regard
to alleged erroneous assessments after the as
SCISSOR shall have made his returns TO the
County Court Clerk; Provided, That such APP
plication shall be made at the first term of
such Quarterly Court occurring more than
thirty days after The return by the asses sor
aud never thereafter, excepting, however, as
to nOn-residents, who snail have until the
second term of said Court, but not longer.
Section 3. Be 1t further enacted, all the
real estate shall be estimated on the principles
laid down in Sections 565 and $50 Of the Code
of Tennessee, and shall be assessed to the per-
son who Is the owner or Ieputed owner of the
same, on the first day of April of the year Of
the assessment.
Section 4. Be 1t further enacted, That the
assessor shall return the assessment roll OF
each district or ward to the Clerk of the COun-
ty Court, so soon as the same is completed;
and the same shall be preserved by said clerk
and the whole shall be in the hands of the
County Court by the first day OF July succeed
Ing, in all counties with taxable realty worth
y 100000 or under, and the assessor shall have
one month additional for each additional
Y 100000 in every county wherein to make
said return; Provided, That said return shall,
in any event, be made by the first day Of Oc-
Lober.
Section ). Be it further enacted, That the
clerk of the County Court shall enter the as
aforesaid, in fair handwriting in
one book, suitably ruled and substantially
bound, showing the name, in alphabetical
order of each owner of the property assessed,
IN each civil district or ward, as reported by
the assessor, the contents in acres or feet, and
the assessed value of the same, giving such
description of each tract or lot as is shown in
Lhe assessors return, and the book thus pre-
pared shall be styled the "main assessment
roll" and shall contain sufficient margin on
The right side thereof, in which to enter any
change of ownership of the whole or any part
Of tract or lot, and the lines thereof shall be
ruled with sutfic ent space between them to
allow several interlineations, and this "main
assessment roll" shall be kept by the clerk in
'ome safe place of DEPOSIT, in or near the
And said roll shall have suffi-
,ient margin for noting the tax assessed
against each person for each succeeding year
hat said assessment is made.
Section 6. Be 1t further enacted, That the as
.esSnent, as shown in the "main assessment
OIL" and the changes made therein, shall be
he only assessment of real estate made for
any purpose OF taxation in any county or part
for State, county, railroad or
purposes.
Section 7. Be it further enacted, That the
Clerk of the County Court OF each county
ihalI, from the "main assessment roll" and
rom the returns of the assessors of personal
property and OF polls, annually prepare COL
&c tors book, as provided in sections 5SS and
S9 OF the Code of Tennessee, showing the
tmouDt of tax due from each tax payer to the
Il ate, county, municipality or railroad, in
separate columns, except the same shall be de-
iVered by him to the collector within three
months after the same shall have been deliv-
,reo to him by the assessor; and the same shall
how in addition to the State and county rev.
niue, the amount due TO any railroad from
ZACH tax payer, and said clerk shall then
make out and certify to the Comptroller the
aggregate statement of the assessed valuation
II the real and personal property of each dis
riot or ward separately, and OF the whole, to-
either with the taxes due the State, and also
he poll tax due, and he shall forward the
anne to the Comptroller by mail, on or before
he first Monday in January in each wear;
md said County Court CLERK shall likewise
certify to the Judge or Chair man of the Coun-
v Court the amount of taxes due the county,
nd also to the Mayor of any municipality the
mount due TO the municipality, and TO each
he amount OF taxes separately.
eection s. Be IT further enacted, That the
Jerk Of I he County Court shall enter upon the
main assessment roll all transfers of real es-
ate in his county, and note the same in the
margin opposite the name of the conveyor
nd also interline 1t at the proper place, al
the name of the conveyee, with
description of the land and its value as
erein provided; ii the whole of any tract or
arcel has been conveyed, DE shall erase the
anne of the conveyor and at the proper place
nsert the name of the cOnveyee, with the as
a 4 MAJ ~ nfa
ract or lot has been conveyed, he shall enter
Don the margin opposite the name of the |
OnVeyOr, in alphabetical and abbreviated
lords sufficient 10 indicate the part conveyed
q quantity, general description thereof being
efficient; Provided, it Identifies the land the
ate of the transfer and the name of the con-
eyee; and he shall enter the name of the con-
eyee at its proper place IN the roll, with a |
Ike description OF the land and its value: and |
the whole OF any tract or lot is conveyed, 1t !
hall be put down TO the conyeyee at the same |
alue as Is shown by the assessor; il a part is |
onveyed he shall value each part as agI eed |
pom by the parties; Provided, IL is not less |
SCISSORS, and If the parties fail TO agree upon
ne valuation, then he shall proportion each
D the whole valuation, as the value OF each is |
D the assessed value OF the whole, and so /
harge each on the main roll, and these en- |
res ne shall make al the time he takes the |
rebate of any conveyance, and mark IL upon |
ne back as "entered on roll book" And, Pro- |
ided, further, Any person buying any land |
lbj ect to a redemption, shall take OF the Of |
Ger selling the same certificate of the our
hsse, and shall cause a note OF the same to |
q entered upon the main assessment roll. |
md the property during the time OF redemp-
on shall re assessed 10 such purchaser; Pre- |
ided the Clerk OF the County Court shall be |
Untitled 10 len cents for noting each change
( ownership OF real estate in the main asses |
lent roll, to be PAID by the party s5IIiug the |
and.
Section g. Be II further enacted, That the |
.egister shall register no zeal estate of apy
until 1t shall have been presented |
D the County Court Clerk and so marked:
nd II any such conveyance is so presented To |
i'm for registration, lie shall neither note nor
egister the same until IL is so marked and m |
"a n he the duty uf IA 49, - |