Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-08-04
STATE LAWS.


STATE LAWS.
: I ACT to amend all laws for the assess
ment and collection OF revenue.
Section i. Be il enacted by the General As
J semb, Of the state of Tennessee, That the
/ Quarterly County Courts of each county
ssaI, at 10 ATTN Term, 1873, and at said
| term every tour years thereafter, elect dis
/ Greet and prGe 81. person, being fTeehOldeT
| ana citlZen tnefeot' whose DUTY II snail be
| 70 assess, list, and return, as herein provided,
! for taxation, al the real estate in MS county
| not exempt nom taxation, and said assessor,
| before entering upon the duties OF bis office,
| shall execute ana deliver Ia the Court a bond
with two sufficient sureties n the penal sum
ClfiVe thousand dollars. conditioned, 20 faith
| fully an- Impartially discharge all the duties
! lnnys =. 0rto ne imposed, ~ law upon him
PAYABLE 10 the State and Re ball also take
aud subscribe, before tu5 Clerk of said Court,
an cath honestly, faithfully, impar,iauy,
no fear SLY assess value, and list all real
estate in county, not exempt u. Law from
! taxation.
SCISSOR shall proceed 70 assess the real estate
in has county III the name following, viz:
lie SHAH 1rst prepare a complete let Of all
taxable reR' estate IN each civil district Of
ward of MS county, and then seleC- II each
strict or ward, with taxable real Y worth
L., than $4,000, by the last assessment, one
ana IL all ether district JrwardS, two rep
Hta.r.S, discreet, and prudent men, 1reehOl-
dgra and r a-dentS therein. ASS ista ats, and
n, e
VIII honest y faithfully and ImparLally as
sgSS and value, each and every tract or lot of
land in his district or ward; ana these
two assistants, together with the aSSt sSOr,
shall proceed, at some designated place in
each district or ward, TO EsScaS and value, in
writing, all the real estate in said district or
waId, give the name OF each owner, in alpha
betcal order, and setting out the number of
acres of each tract, ana If the same be in q
town, the present number OF the lot, and the
number OF front feet, and the depth
thereof.
each tract or lot, and the list shall be sub
scribed by each and returned to the Clerk of
the County Court by the assessor; and in all
eases of disagreement in valuation by the as
SIS ants the assessor shall determine the value
ana he shall determine the value of the real
estate owned by MS assistants and u udSe
or hartman Of the County Court shall deter
mine the assessed value OF the real estate Of
the assessor add certify the same to him and
i'll 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 del cImiDe
the valuation; Provided, That nothing in this
Act shall be construed TO restrict the power
OF the Quar-, erly Court to near and determine
applications as now provided by law in regard
TO alleged erroneous assessments after the as
SCISSOR shall have made his returns 10 the
County Court Clerk; Provided, That such ap-
plicatiOn shall be made at the first term of
SuCn Quarterly Court occurring more than
thirty days AFTER he return by the assessor,
aud never thereafter, excepting, however, as
to nOn-resideutS, who snail have until the
second term of said Court, but OF longer.
Section 3. Pc IL further enacted, AL the
real estate snail be estimated on the principles
laid down In sections sos and SIS Of the Code
of Tennessee, and shall be assessed to the per-
son who is the owner or leputed owner of the
same, on the first day Of April of the yeaI 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 he in the hands of the
County Court by the first day OF July succeed
Ing, Ii AL counties with taxable realty worth
- COOOOO or under, and the assessor shall have
one month additional for each additional
g. 100000 in every county wherein to make
Salu return; Provided, THAT said return shall,
in any event, be made by the first day of &C.
tObeT.
clerk of the County Court shall enter the as
SeSSmentS aforesaid, in fair handwriting in
one book, suitably ruled and substantially
bound, showing the name, in Alphabetical
Orl6r, 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 aSSes sed value OF the same, giving such
description of each tract or lot as is shown in
the assessors return, anu 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 a tract or lot, and the lines thereof sha 2 be
ruled with Sufic ent space between them 10
allow several intG-lineatiOuS, and this ''main
assessment roll" shall be Kept by the clerk IN
courthouse. And said roll shall have sulfi-
cient margin for noting the tax assessed
against each person for each succeeding year
that said assessment is made.
Section g. Be IL further enacted, That the as
StSsment, as shown in the "main assessment
roll" and the changes made therein, shall be
the only aS-e SsmenJ of real estate made for
any purpose OF taxation in any county or part
theTeOf-whether for state, county, railroad or
municipal purposes.
Section : Be it further enacted, That the
Clerk OF the County Court OF each county
shall, from the main assessment ROLL" and
from the ret urns of the assessors of personal
property and of polls, annually prepare a col
IeCtoE'5 BOOK, as provided in sections SIS and
$50 or the Code OF Tennessee, showing the
auOupt OF tax due from each tax payer to the
State, county, municipality or railroad, il
columns eZospt thSsame shall be de-
liVereG b. him to the collector within three
months after the same snail have been deliV-
ersJ 10 him by the assessor; and the same shall
81 ow in addition to The State and county rev.
enue, the amount due 70 any railroad from
make out aud certify TO the Comptroller the
sggTr gate statement Of the assessed valuation
of th~ -.a. and personal property Of each dis
Trisi OF ward separately, and OF the whole to-
2ctheG with the taxes due the state, and also
The EOi tax due, and he shall fOrwarI the
same to Tie Comptroller by IL all, on OF before
and said County Court CLERK shall likewise |
ceri t!y 10 tue Judge or Ghshmsu Ci the COun-
~ Court the amount OF taxes due the county, /
and also 70 The Mayor Of any Tnunici DaliJy the /
amount due TO the mlnici patty, and 10 each |
the amOUEt Dt taxes separately.
eecuoE =. be II fuTJDff 5lsctS.. Iact the /
clerk Of he County Court shall enter Up1uIae !
main assessment roll all transfers Of real -. !
la, e 10 hts county, and nots the same IN the |
ma ia opposite the Eaile OF The GOnNeyOr, |
ind -!So inteTiGe il at TIE proper place, al /
phRDeLiCgNy, the name OF the cOuveyGe, with |
= description Of the land ana its value a, |
herein provided; II the whole OF any f~sCt OF |
parcel has bea1 conveyed, re shall erase the (
name OF the COnveyuT and Of the proper place /
insert the name of the GOuVeyee, with the as /
/ a ~ &
tract or lot has been conveyed, he shall enter !
upon the margin opposite jh6 name OF the !
sOuV-yOr, i'll alphabetical and abbreviated Z,
words sHtiicien 10 indicate the part conveyed |
IN quantity. general OeSCrl ptinn thcgeOf beng
sufficient; Provided, IL identities the land, the
ate OF the transfer and the name of the con-
eyee: and lie shall enter the name OF the con-
yeyec 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, IL
shall be put down TO the con Eeyee &c Tia same
value as is shown by the assessor; if part is
,OEvey ed ne shall value each pare as agi eed
Gpon by the parties; Provided, IL is not less
IpOn the whole an was put upon il by the |
assessors, and If the parties Iail TO agree upon
he valuation, then he sin AL proportion each
o he whole valuation, as the value of each is
o The assessed value OF the whole, and o
,haIge each on the main roll, and these en-
res ne shaIl maze at the time he takes the
lFoQaLS OF any convey abce, ana marx II upon
he back as "euteTed on roll book" And, Pro
Ided, further, Any person buying any lind
uhj ect 20 redemption, shall take OF the Of
'usse, and shall cs1se a note Of the same 10
le entered upon the main assessment roll.
And the property during the time OF redemp- |
ION shall { as7esseu 20 such purchaser; Pre-
nd d, the Clerk Of the Ouuty Court shall be
untitled 10 ten cents for noting each change
II ownership o. real estate in the main gssess-
ne1t rel, u be pad by the party selling the
and.
Section Q. BE It further enacted, That the
iegisier snail register no real estate OF any |
character until il shall have been presented |
o the ounty Court Clerk and so marked;
IN II any such conveyance is so presented to |
INA lor registration, q shall neither note nor
esISter the same until II is 50 marked and il /
hall be the duty OF the Register to have anv |
conveyance sent unto his ON ce for reeistra-