Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1875-03-26


? and thesa entries lie shall make az The
time he takes the probate Of any convey.
anee, and mark it upon the back as zen
tered on roll book" Aud, provided fur
thef, any person buying any land subject
to redemption, shall take, Of the officer sell
ing the same, a certificate Of the purchase,
andshall cause note Of the same 70 be en-
tered upon the main assessment roll. And
the property, during the time Of redemp-
tion, shall be assessed TO such purchaser:
provided, the Clerk Of the County Court
shall be entitled to ten cents for noting each
change Of CWneIship OF real estate in main
assessment roll, to be paid BY ne party
selling land.
Sec 9. Be it further enacted, that the
Register shall register no conveyance Of
real estate Of any character, until il shall
have been presented to the County Court
Clerk and 50 marked; and if any such con-
veyaRee is presented for registration, he
shall neither note nor register the same un-
til it IS so marked, and il shall be the duty
Of the Register to have any conveyance sent
unto his office for registration aclznOwl-
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 cut Of one person and
vested in another, to see that the COPY Of
the decree describing the property is sent to
the County COurt Clerk, in all cases where
the parties do not take Of him deed or de-
mand a COPY Of The decree for registration;
and where the title Of any real estate in
the county is vested in another By 3 will
or devise, admitted to probate, il shall be
/ the duty Of the Clerk Of the County Court
to so enter it upon the main assess
ment roll; and any person conveying any
real estate, who does not see that the
same is charged upon the main assessment
roll % ths e0nEeyee, the same should there
after be charged 10 him, and he shall be
liable, upon a distringdS for the taxes
thereon, unless he shows 30 The collector
that the taxes have been paid; but no as
sessment, levy Of taxes, Or sale, shall be
void because the name Of the true owner
IS not given, or the lot or tract not folly
/ described; aid until al the taxes upon any
real estate are paid, there shall be a lien
| for the ssme-frst 70 the Safe; second to
the county; third to the city; fourth to the
railroad 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 declared by law. And the city OF
Municipality shall certify the rate Of taxa
| ton levied by it to the clerk Of the Coun-
| ty Court before the 1st Of October each
| year.
/ Sec. II. Be it further enacted, if any i'm
/ pToyements on any real estate should be
4 destroyed by IRE, dOOd or other casualty,
! then may the owner the. eof, on his appli-
cation 10 the county court clerk, have said
realty 50 damaged reasse5sed by the as
seSs0r Of the district or ward wherein the
realty is situated, and such reassessed val
uatiOn shall be substituted on the 'smain
assessment rOll' in place Of the original
assessment: Provided, however, that such
owner shall pay the costs Of said reassess-
ment, said costs not 10 exceed three dollars.
Sec. u. Be it further enacted, that the
county court clerk shall certify to the
mayor Of any municipality, once per month,
4 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 certified
roll Of the same, together with the valuation
Thereof; and this certified roll in the hands
Of the mayor shall list and constitute the I
basis Of ell municipal taxation Of real
estate.
See. IS. Be it further enacted, that the
assessor shall receive for his services such q
sum as may he allowed him by the County
Court, not exceeding fifteen cents for
each person having taxable property listed, /,
ard i've cents for each person listed for q
poll tax only; and in no county shall the
assessors salary exceed one thousand GOi- /
lars; and the same shall 30 paid by the |
county and municipality in the proportion |
that the value Of the property assessed for |
eaeh bears 10 the value Of The whole assess |
ment in the county; and each assistant |
shall receive for compensation the sum OF /
one and One-haf dollar per day for his !
services, the number Of days for each |
district to be fixed by the County Court, |
70 be paid as follows: II the mu- I
nieipality has no interest in the assess |
ment, these assistants shall be paid by the /
county alone; but if both the county and !
municipality were interested in the as
sessment, then each shall pay It's proper |
tiOnahle part, as bOfOFe stated, and the as
sassOr shall give each assistant a certificate |
Of the amount due him from each, and the /
said certificates shall be receivable for |
county or municipal taxes as it shows upon |
its face, o. payable in money, as the holder /
NAV demand. The clerk Of the county |
court shall have and receive Of the county,
besides the cost Of the books, any sum al |
lowed by the quarterly court Of his 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 1
more than any other competent person could |
have been engaged at to have done the |
same work.
Sec. "A. Be it further enacted, that, |
should the Office Of assessor become vacant. !
the Quarterly Court, upon the call of the /
Judge OF chairman, shall ill the same By /
the election Of another person: and any |
assessor or clerk Of the County Court, who |
shall fail or refuse 10 do or perform the du- |
ties hereby put upon him, in the time and |
in the manner specified, shall forfeit to the /
State, county or municipality, as the case |
may be, I'VE hundred dollars, to be recOy- |
cred upon his bond, and may be indicted |
or presented for any corruption in office, /
and fined or imprisoned, or both, in the /
discretion Of the court. -@a
Sec. Is. Be it further enacted, that the |
person elected by the County Court TO I
assess real estate, shall also while engaged |
thereon assess and list the personal prop
efbY anu pOlIo % cG-A NlotlLEt tiua warn III i
the county liable By law to be taxed, and I
having completed said lists Of real estate I
and personal property and polls, and made 1
due return thereof to the County COur. 1
Clerk, his Office shall expire, and the |
Quarterly County Courts, al the April term /
thereof for each year thereafter and until /
smother Assessor is elected, shall elect an 1
Assessor Of personal property and polls for 1
each civil district or ward in the county.
Sec. 10. Be it further enacted, that so I
much Of chapter 4 of the Code Of Tennes-
see entitled ssof the tax assessor and assess
ment,7 and Of arts. l, 2, 3, 4, >, 8 and Z, 4
hereunder; and so much Of the act of |
March p, 1873, approved March Is, 1873, |
entitled ian act TO provide more just and
equitable laws for the assessment and col
lection Of revenue for State and county 4
purposes, and to repeal all laws now in
fosce whereby revenue is collected from the
assessment Of real estate, personal property,
privileges and POLLS" and so much Of tie
charter, acts Of incorporation, OF any city, |
town, CT municipal corporation in the
State, as are in conflict with this act, be
and the same are hereby repealed, it being /
the intent Of this act that there shall be but
ono assessor Of real estate in any county. ]
And this act shall take effect from and after