The Milan exchange. (Milan, Gibson County, Tenn.) 1874-1978, 1875-04-01

0lStrlCt or Wdru sepaIdteiN, ANU Va iitC
whole, together with the taxes due the
State, and also, the poll tax due, and
he shall forward the same to the
Comptroller by mail, on or before the
first Monday in January in each year:
And said County Court Clerk shall
likewise certify to the Judgeor Chair
man of the County Court the amount
of taxes due the county, and also to
the Mayor of any municipality the
amount due the municipality, and to
each the amount of taxables sepa-
rately.
SEC. s. Be it further enacted, That
the clerk of the County Court shall
enter upon the main assessment roll
all transfers of real estate in his coun-
ty, and note the same in the margin
opposite the name of the couveyOr,
and also interline it at the proper
place, alphabetically, the name Of the
conveyee, with a decription of the
land and its value as herein provided;
if the whole of any tract or parcel has
been conveyed, he shall erase the
name Of the conveyor, and at the
proper place insert the name of the
conveyee, with the assessed description
and value; if a part of any tract or
lot has been conveyed, he shall enter
upon the margin opposite the name OF
the conveyor, in alphabetical and alb
breviated words sufficient to indicate
the part conveyed quantity, general
description thereof being sufficient,
Provided it identifies the land, the
date of the transfer, and the name OF
the conveyee, and he shall enter the
name of the conveyee at its proper
place in the roll, with like descrip-
ton of the land and its value; and il
the whole of any tract or lot is convey.
ed, it shall be put down to the convey.
ee at the same value as is shown by
the assessor; if a part is conveyed, he
shall value each part as agreed upon
by the parties, Provided it is not less
upon the whole than was put upon il
by the the assessors, and if the parties
fail to agree upon the valuation, then
he shall proportion each to the whole
valuation, as the value of each is ia
the assessed value of the whole, and SC
charge each on the main roll, and
these entries he shall make at the
time he takes the probate of any con.
veyance, and mark it upon the hack
as "entered on roll book" And, Pro
vided further, Any person buying any
land subject to redemption, shall take
of the officer selling the same, a certif
icate of the purchase, and shall cause
a note of the same to be entered upon
the main assessment roll. And the
property, during the time of redemp
ton, shall be assessed to such purchas
er; Provided, the Clerk of the County
Court shall be entitled to ten cents fol-
noting each change of ownership o.
real estate in main assessment roll, tC
be paid by the party selling land.
SEC. 8. Be it further enacted, THAI
the Register shall register no convey.
ance of real estate of any character
until it shall have been presented tt
the County Court Clerk and SO mark
ed; and if any such conveyance il
presented to him for registration, ht
shall neither note or register the same
until it is so marked, and it shall be
the duty of the Register to have any
conveyance sent unto his Office fol-
registration acknowledged before any
other person than the County CoHt
Clerk of his county, so marked; and i
shall be the duty of all clerks Of courts
where the title of any real estate is di
vested out of one person and vested il
another, to see that a copy of the de
cree describing the property is sent tt
the County Court Clerk, in all case.
where the parties do not take of hin
a deed or demand a copy of the decree
for registration and where the titl'
of any real estate in the county i
vested in another by a will or devise
admitted to probate, it shall be tn,
duty of the Clerk of the County Cour
to so enter it upon the main assessment
roll; and any person conveying an!
real estate, who does not see that tn,
same is charged upon the main assess
ment roll to the conveyee, the SAM
should thereafter be charged to him
and he shall be liable. upon a dis
tringas, for the taxes thereon, unles
he show to the collector that the take
have been paid; but no assessment
I levy of taxes, or sale, shall be voio
because the name of the true owner i
not given, or the lot or tract not full,
described; and until all the taxes upOI
any real estate are .oaid, these shall b
a lien.for the same-frst to the State
second to the county; third to tn,
city; fourth to the railroad-enforcea
BILE as other liens.
SEC. 10 Belt further enacted, Tha
at the April Term annually of eacl
County Court, the rate of taxation 70
county or railroad purposes, shall b
! declared by the court, and entere'
upon the minutes thereof, as now dc
clared by law. And the city o
municipality shall certify the rate O
taxation levied by it, to the Clerk O
County Court before the LIST of Octobe
each year.
SEC. II. Belt further enacted, Ifan
improvements on anyreal estate shout
be destroyed by fire, food or othe
casualty, then may the owner thereof
on his application to the County Cour
Clerk, have said realty SO damaged
re-assessed by the assessor of the dis
trict or ward wherein the realty is sit
uated, and such re-assessed valuatiol
shall be substituted on the "main al
sessment roll" in place of the origina
assessment: Provided, however, tina
such owner shall pay the costs of sal
re-assessment, said costs not to excee
three dollars. g
SEC. IL. Belt further enacted, Tha
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