Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1875-04-03


uation, as the value of the whole. and
so charge each on the main roll, and
these entries he shall make at the time
he takes the probate of any conveyance,
and mark it upon the book as entered
on roll book. And, provided further.
any person buying any lard subject to
redemption. shall take, of the officer
selling the same, certificate of the
purchase. and shall cause a note of
the same to be entered on the main
assessment roll. And the property,
during the time of redemption, shall
be assessed to such purchaser: provid-
ed, the clerk of the County Court shall
be entitled to ten cents for noting each
change of ownership of real estate in
man assessment roll, to be paid by the
party selling land. Itr
Sec. y. BE 1t further enacted, that
the Register shall register no convey
ance OF real estate of any character.
until 1t shall have been presented to
the County Court Clerk and so mark
ed and If any such conveyance is pre-
sented for registration, heshall neither
note nor register the same unit it is so
marked, and it shall be the duty of the
Register to have any conveyance sent
unto his office for registration acknowl-
edged before any other person than the
| County Court Clerk of his county. SO
marked and it shall be the duty of all
clerks Of courts, where the title of any
real estate is Invested out of Que per-
on and is vested in another, to see that
the copy of the decree describing the
property is sent to the County Court
Clerk, 10 all cases where the parties
do not take of him deed or demand
a copy of the decree for registration;
and where the title of any real estate
in the county is vested in another by a
will or devise, admitted to probate, it
shall be the duty of the Clerk of the
County Court to sc enter it upon the
main assessment; and any person con-
veying any real estate, who does not
see that the same is charged upon the
main assessment roll to the conveyee,
the same should thereafter be charged
to him, and he shall be liable, upon
diStringdS for the taxes thereon, I'M
less he shows to the collector that the
taxes have been paid but no assess
ment, levy of taxes, or sale, shall be
void because the name of the true own
er is not given, or the lot or tract not
fully described and until all the tax
es upon any real estate are paid, there
shall be lien for the same-frst to
the State; second to the county; third
to the city fourth to the railroad-en-
forceable as other liens.
Sec. 10. Be it further enacted, that
at the April term annually of each
County Court, the rate of taxation for
county or railroad purposes, shall be
declared by the court, and entered
upon the minutes thereof, as now de-
clared by law. And the city or mu-
nicipality shall certify the rate of tax
alton levied by it to the clerk of the
County Court before the 1st of Octo-
Der each year.
Sec. IL Be it further enacted, if any
improvements on any real estate should
be destroyed by fire, flood or other
casualty, then may the owner thereof,
on his application to the County Court
Clerk, have said realty so damaged re-
assessed by the assessor Of the district
or ward where the realty situated, and
such reassessed valuation shall be sub
stituted on the main assessment roll"
in place of the original assessment:
provided, however, that such owner
shall pay the costs of said reassessment,
said costs not to exceed three dollars
Sec. Il. Be it further enacted, that
the County Court Clerk shall certify
to the mayor Of any municipality, once
per month, all changes that are made
in the ownership of any real estate
within the bounds Of the town and
subject TO taxes, to the end that the
same shall be entered upon the certi-
fed roll of the same, together with the
valuation thereof; and this certified
roll in the hands of the mayor shall
list and constitute the basis of all mu-
nicipal taxation of real estate.
Sec. b. Be it further enacted, that
the assessor shall receive for his SER
vices such a sum as may be allowed
him by the County Court, not exceed
ing fifteen cents for each person listed
for poll tax onl Y and in no county
shall the assessors salary exceed one
thousand dollars; and the same shall
be paid by the county and municipal
ty in the proportion that the value of |
the whole assessment in the county: |
and each assistant shall receive for
compensation the sum of one half dol |
lar per day for his services, the num-
Der of days for each district to be fix
ed by the County Court, to be paid as
follows: If the municipality has no
interest in. the assessment, these as
sistants shall be paid By the county |
alone but if both the county and mu-
nicipality were interested in the assess
ment, then each shall pay its proper
tionable part, as before stated, and the |
assessor shall give each assistant a GER
tificate of the amount due him from |
each, and the said certificates shall be |
receivable for county or municipal tax
es as it shows upon its face, or payable |
in money, as the holder may demand /
The clerk of the County Court shall |
have and receive Ofthe county, besides
the costs of the books, any sum allow |
ed by the quarterly court ofhis county,
not exceeding five cents per hundred
words, and in no event to exceed one
thousand dollars, besides the actual
cost Of the book but the county shall
pay no more than any other competent
person could have been engaged at to
have done the same work.
Sec. II. Be it further enacted, that
should the office of assessor become
vacant, the Quarterly Court, upon the
call of the judge or chairman, shall
fill the same by the election of anOth-
er person and any assessor or clerk
of the County Court, who shall fail or
refuse to do or perform the duties here
by put upon him, in the time and in
the manner specified, shall forfeit to
the State, county or municipality, as
the case may be, five hundred dollars.
to be recovered upon his bond, and
may be indicted or presented for cor
ruption in office, and fined or impris-
oned, or both, in the discretion of the
court.
See. ID. BE it further enacted. that
the person elected by the County Court
to assess real estate, shall also while
engaged thereon assess and list the
personal property and polls of each
district and ward in the county liable
by law to he taxed, aud having com
pleted said lists Of real estate and per-
sonal property and polls, and made due
return thereof to the County Court
Clerk, his office shall expire, and the
Quarterly County Courts, at the April
term thereof for each year thereafter !
until another Assessor is elected shall