Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-07-28
STATE LAWS.
AN ACT to amend all laws for the assess
I..LI. 9.

AN ACI TO amend all laws Tor the assess
meut and collection Of revenue.
Section l. Be il 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 said
term every four years thereafter, elect a dis
Greet and prudent person, being freebooter
and a citizen thereof, whose duty IL shall be
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 upol the duties OF his office,
shall execute and deliver to the Court, 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
AID subscribe, before the Clerk of said Court,
an oath, honestly, faithfully, impartially,
and feaTlessly 10 assess, value, and list ali 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 S200,0O by the last assessment, one,
and in all other districts or wards, two rep
utable, dii Greet, and prudent men, treehol-
ders and residents therein, as assistants, and
he shall administer to each an oath, that ne
will honestly, faithfully and impartially as
seSS and value, each and every tract or lot of
land in his district or ward; and these
two assistants, together with the assessor,
snail proceed, at some ueSlB0aLeu place IN
each district or ward, to assess and value, in
writing, all the real estate il said district or
ward, give the name OF each owner, in alpha
betical order, and setting out the number of
acres OF each tract, and If the same be in
town, the present number of the lot, and the
number of front feet, and the depth
each tract or lot and the list shall be SUBJ
SCribed by each and returned TO the Clerk of
the County Court by the assessor; and in all
cases of disagreement in valuation by the as
g. an the shall lntPTmi ne the V1lna
and he shall determine the value of the reat
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
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 10 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 assessor,
and never thereafter, excepting, however, as
to nOn-residentS, who shall have until the
second term of said Court. but rot longer.
Section g. 20 1t further enacted, All the
real estate snail be estimated on the pTinci pies
laid down In Sections $50 and $50 of the Code
of Tennessee, and shall be assessed to the per-
same, on the first day of April of the yeal of
the assessment.
Section 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, 50 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
81 100000 or under, and the assessor shall have
one month additional for each additional
81 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-
tOber.
Section S, Be it further enacted, That the
clerk of the County Court shall enter the as
sessments aforesaid, in fair handwriting in
enc 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
the assessors return, ana the book thus pre-
pared shall be styled the "main assessment
rol, =" 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 shall be
ruled with suite emit space between them to
allow several determinations, and this "maiu
assessment rolf shall be kept by the clerk in
some safe place of deposit, IN or near the
courthouse. And said roll shall have suth-
Client margin for noting the tax assessed
against each person for each succeeding year
Section &. Be IL further enacted, That the as
sessment, as shown in the "maln assessment
roll" anu the changes made therein, soalI pc
the only assessment of real estate made for
any purpose of taxation in any county or part
for State, county, railroad or
purposes.
Clerk of the County Court OF each county
shall, from the "main assessment roll" and
from the returns of the assessors of personal
property and of polls, annually prepare a col
fectOr's BOOK, as provided in sections 5So and
$50 OF the Code of Tennessee, showing the
amount of tax due from each tax payer to the
STATE conntv municipality or railroad in
separate columns, except the same shall be de-
IiVered by him. to the collector within three
months after the same shall have been deltv-
cred to him by the assessor; and the same shall
show In addition to the State and county rev.
enue, the amount due 10 any railroad from
each tax payer, and said clerk shall then
make out and certify to the Comptroller the
aggregate statement OF the assessed valuation
of the real and personal property OF each dis
trIct or ward separately, and OF the whole, to-
gether 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 wear;
and said County Court CLERK shall likewise
certify to the Judge or Chairman of the COun-
ty Court the amount of taxes due the county,
and also to the Mayor OF any municipality the
amount due to the municipality, and to each
the amount of taxes separately.
Section s. Be 1t further enacted, That the
clerk of he County Court shall enter upon the
main assessment roll all transfers Of real es-
tate in his county, and note the Same in the
opposite the name OF the conveyOr,
and also interline It at the proper place, al
the name OF the cOnveyee, with
a description OF the land and its value as
herein provided; If the whole of any tract or
parcel has been conveyed, ne shall erase the
name of the conveyor and at the proper place
insert the name OF the cOnveyee, with the as
sessed description and value; If a part Of any
tract or lot has been conveyed, he shall enter
u pom the margin opposite the name of the
in alphabetical and abbreviated
words sufficient 10 indicate the part conveyed
In quantity, general description thereof being
sufficient; Provided, 1t identifies the land, the
q ate of the transfer and the name of the con-
Veyee; and he shall enter the name OF the con-
veyee at It's proper place IN the roll, with a
| ke description of the land and its value; and
NJ the whole of any tract or lot is conveyed IT,
shall be put down TO the conVeyee at the same
value as Is shown by the assessor; If part is
he shall value each part as agI eed
apon by the parties; Provided, ii is not less
u pom the whole than was put upon it by the
q SCISSORS, andn the parties fail TO agree upon
the valuation, then he shall proportion each
10 he whole valuation, as the value of each is
to the assessed value of the whole, and 80
charge each on the main roll, and these en-
tries he shall make at the time he takes the
probate OF any conveyance, and mark II upon
ID back as "entered on roll book" And, Pro-
vided further, Any person buying any land
sub ect to a redemption, shall take of the Of
ficer selling the same a certificate of the our
chase, and shall cause note of the same TO
be entered upon the main assessment roll.
And the property during the time OF redemp-
ton shall re assessed to such purchaser: Pre-
yided, the Clerk of the County Court shall he
entitled 10 ten cents for noting each change
of ownership OF real estate in the main assess-
ment roll, 20 be paid by the party selling the
land.
Section 8. Be It further enacted, That the
Reg lster shall register no real estate OF any
until IL shall have been presented
10 the County Court Clerk ami so marked
and If any such conveyance is so presented to
h m for registration, lie shall neither note nor
register the same until II is 50 led, and il
shall be the duty Of the Register to have any