Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-08-05
STATE LAQ s.


il j1i II Sc. NORTON. Admlristratrlz
STATE La rs.
AN ACT to amend all laws for the assess
meut aud collection Of revenue.
Section 1. BE il enacted ny the General As
Quarterly County courts Of eacn county
shall, at the April Term, 1873, and al So il
term every four years thereafter elect dis.
Greet and prudent pegsoa- BENG iTceu1td.
and a citizen thereof, whose duty 10 shah he
to assess, list, and return as herein provided,
for taxation, all the real estate ia his county
not exempt from taxation, aud said assg--Jr,
before entering upon the duties o. his Office,
shall execute and deliver % the Court, rCud
with two sufficient sureiies in the penal sum
Otlve thousand dollars, e0ud,Iionedr 10 idIih-
fully and i'm partially discharge ali the duties
imposed, or 10 be imposed, by law upon him,
payable 70 the state and he snail also take
and subscribe, before the Clerk of said Court,
an OATH, honestly faithfully, Impartial :,
and feaIlessly assess, value, ana list al real
estate in his county, not exempt by law nom
Section ,. Be it further enacted, Said as
SCISSOR shall proceed to assess the real estate
In mis- county in the manner following, VIZ:
He shall first prepare a complete list Of an
taxable real estate IN each civil district or
ward OF his county, and then select Ia eacl
district or ward, with taXanle realty worth
less than S9OUuU by the last asses -Ine1i, one,
and in all other districts or wards, Two rep
utable, discreet, and prudent men, freehol-
ders and It S.dents therein, Us assistants, and
he shall administer t. each an oath, that ne
will honestly, faithfully and imparti3iiy as
sess and value each and every tract or LOT OF
land in his Iii trlCt OF ward; and these
two assistants, together with the assessor,
shall proceed, At some Ue-ignaLGl place III
each district OF ward, to assess and value, in
writing, all the real estate in sail district or
ward give the Came OF each owner. ia al pha-
betical order, ard setting out Tho number OF
acres of each tract, aud If the same be in q
town, the present number Of the .ntr and the
LuInDeS Ol lLOnL Iee-' .,tH -"= Lei'tL
thereof, and the assessed N. ne Of
each tract or lot, and the list SHAH .- sub
scribed BY each and returned 10 tl. -.srEz of
the County Court by the assessor; -.d an all
sISjantS the assessor shall G-IgruIu e the value,
and he shall determine the value of the raas
estate owned by his assistants, and tie JUDGE
or Chairman OF the CluLly Court shall deter
mine the assessed value Of the real estate Of
the assessor and certify the same to Lim; and
in districts and wards where the assessor has
only one assistant the Judge or Chairman, IN
c SeS of disagreement IL valuation between
the assessor and his assistant shall determine
the valuation; Provided, That nothing I'm this
Act shall be construed TO restrict the pOWe-
of The Quarterly Court to hear and determine
applications as now provided by Iaw in regard
to alleged erroneous assessments attgr the as
SCISSOR shall have made his returns 10 the
County Court CLERK; Provided, That such APP
pHcatiOu shall be made al the first term OF
such Quarterly Court occurring more than
thirty days after the return by the assessor,
and never thereafter, excepting, however, rs
to nOn-reSideutS, who snail have until the
second term of said Court. but LOT longer.
Section 3. re il further enacted, AL the
real estate snail be estimated on the principles
laid down in Sections 500 aud JJ5 of the Code
of Tennessee, and shall uo assessed to the per
son who is the owner or eplted owner Of the
same, on the first day gl 81 I'll OF the yeaI of
Section 4. Be 1t further enacted, That the
assessor shall return the assessment T1I of
each district or ward to the Clerk of the yOun-
ty Court, so soon IS the same Is completed;
and the same shall be preserved by said clerk,
ha a.. of Ina
County Court by the first day OF July succeed
ing, in all counties with taxable realty worth
8 100000 or under, and the assessor shall have
one month additional fer each additional
S2OOO,00O in every county wherein to make
said return: Provided, That said return snail,
in any event, be made by the hrsJ day OF Oc-
Section a. Be it further enacted, That the
clerk Of the County Court shall enter the gs-
SeSsmentS aforesaid in a fair handwriting in
one book, suitably ruled and substantially
bound, showing the name, IN alphabetical
order, of each owner Of the property assessed,
in each civil district OF "aEu' as reported Dy
the assessor, tue contents IN acres OF feet, and
the assessed value OF the same, giving such
description OF each tract or lot as is shown IN
the assessors return, and 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 oWneTsni 2 OF tle WnClc on any part
of tract or lot, and the lines thereof shall be
ruled with sufficient space between 1uem 10
allow several !ute -IineaLlonS, and this ''matn
assessment roll" shall be kept by. the clerk Ia
some safe place Of deposit IN or near The
courthouse. And said roll shall have 5ufi-
cient margin for noting the Tx assessed
against each person for each succeedIus year
that said assessment is made
Section 6. Be IL further enacted That the as
Sessment, as shown in the "maiu assessment
roll" and the changes made therein, 5Iall Ce
the only assessment Of real estate made Tor
any purpose OF taxation II any county or part
thereof-whether for state, county, raj road or
municipal purposes.
Section :. Be it further enacted, That the
shall, from the "main asses uent roll" and
from the returns OF the assessors of personal
property and Of polls, annually prepare col
lectOr's BOOK, as provided in sections SIS and
$50 OF the Code of Tennessee, showing the
amount of tax due from each tax payer 10 the
~ ate county muulciPHLlJ OF 4h.l0sut N
separate columns, except the same shall be de-
Hvered BY him 20 the collector within three
months after the same bn8I have been uEIIv-
eTed to him by the assessor; and the same snail
show in addition TO the state and county rev
enue, the amount due 70 any railroad frOm
each tax payer, and said clerk shall then
make out and certify 10 the Comptroller the I
aggregate sta ement Of the assessed valuation
Of the real and personal properly of each dis |
trict or ward separately, anu Ji Lde whole, 10 |
geJher with he taxes due The state, and also |
the poll tax due, and he snail forward the /
same 10 the Comptroller Uy mall, on or before /
the first Monday in January IN each wear; !
and said County Court CirrE shall likewise /
certify to the Judge OF Chairman or tIe Couu- |
ty Court the amount Of taxes due the county, |
and also to the Mayor Of any municipality the |
amount due 10 the municipality and 10 each ]
the amount OF taxes separately.
Section S. Be II faTtntr enacted, That the |
clerk Of he County Court shall enter UT'.n the |
main assessment roll all transfers Of real es- |
tate in his county, ana note the me in the !
margin opposite the name of the CguVevUr. [
and also interlius It at the proper place, al !
phabeticaIy, the name OF the cJnveyse, with /
a desert ptiOn OF the land and us value as |
herein provided if the whole of any tract or 4
parcel has been conveyed, ne shall erase tie |
name of the COnveyOr and ~ the proper place /
insert the name Of the cO4veyee, with the as |
sesSed description and value: II part OF any !
tract or lot has been convey Ell, me shall enter !
upon the margin opposite the name OF The |
cOnyeyOr, in alphabetical and abbreviated /
words sufficient 70 indicate the pd-J con gey ed /
in quantity general description thereof beng |
sufficient; Provided, II lde.tres the la-ri- the ]
G ate of the transfer and the name O.. - ngl-
veyee; and he shall enter tine u.mes b. con-
veyee at It's proper place IN i..e i-... with I
ike description OF tue AM ala us FtI-. and /
If the whole of any tract OR '1t Is CONVEX ea. 10 [
shall be put down to the convey zee @. 20 same /
value as is shown by the asEe--ug;l IL part IS 7
IpOn bV the parties: PrDElt-u., d is lt less /
upon the whole than was put upon It IS the !
assessors, andif the parties lalI TO aEIee upon .
the valuation, then he shall proportion each /
to he whole valuation, as the value OF each is /
to the assessed value Of the Whole. and so /
charge each on the main roll and these en- /
tries ne shall make At the time he taxes tie Z
probate Of any conveyance, ana IA ak 10 upon ]
the back as ''eutered on roll ok" And. Pro- /
subject 10 a REDEEM ptiOu, shall take OF the Of.
hcer selling the same q certificate Of the pUr-
chase, and shall cause note OF the same 10
be entered upon the main assessment roll l
And the property during the time OF redemD-
ton shall re assessed to such purchaser, Pro I
vIded, the Clerk OF the County Court shall he
entitled 10 ten cents Tor noting each change
OF ownership OF real estate in the main as eSs-
ment roll, 70 be paid by the party selling the
land.
Section 9. Be H. further enacted. That the
Register shall register no real estate of any
character until it shall have been presented
to the County Court Clerk and so marked:
ana if any such conveyance is 50 nreseufet to
him for REGISTRATION, Le shall neither note nor
register the same until 10 is so marked. and 10
shall be the duty OF the Register to have any
conveyance sent unto his Office Tor registrii-
ton acknowledged before any Othee person
than the County Court Clerk o. his county, so