Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-08-01
STATE LAWS.

AN ACT to amend all laws for the assess
ment and collection of revenue.
sembly of the state of Tennessee, Thas the
shall at the S9p8p bY C9g eT S G rd county
term every four years thereafter, elect dis
Greet and prudenG person, being a freehOIder
and citizen thereof, whose duty il shall he
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 upon the duties or his office
shall execute and deliver TO the Court, a pond
with two sufficient sureties in the penal sum
OF 1--we thousand dollars, conditioned, to faith
imposed, or TO be imposed, by law upon MIN,
payable to the State, AMI ne shall also take
and subscribe, before the Clerk of said Court
an oath, honestly, faithfully, impdrtlaly,
estate in his county, not exempt by law from
taxation.
section .. Be it further enacted, said as
SCISSOR shall proceed to assess the real estate
in his county in the manner following, viz:
lie Shall nrst 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 $4,000, by the last assessment, one,
and in all other districts or wards, two rep
utabie, discreet, and prudent men, treehOl-
derS and rt sdentS therein, as assistants and
he shall administer to each an oath, that he
viii honestly faithfully and 1mpartially as
seSS and Vslue, each and every tract or lot Of
land in his district or ward; and these
two assistants, together with the assessor,
shall proceed, at some designated place in
each district or ward, to asses and value, in
writing, all the real estate IN 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 II the same he in a
town, the present number Of the lot, and the
number of front feet, and the depth
thereof, and the assessed value Of |
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 |
cases Of disagreement in valuation by the AS |
Sis ants the assessor shall determine the value, |
and he shall determine the value Of the Tea |
estate owned by MS assistants, and the Judge |
or chairman of the County Court shall deter
mine the assessed value Of the real estate OF i
the assessor aud certify the same to him and |
in districts and wards where the assessor has |
only ore assistant the Judge or Chairman, in /
c S6S Of disagreement in valuation between /
tine assessor and his assistant, shall determine /
the ValuauOni 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 Jaw in regard |
TO alleged erroneous assessments afte- the as
SCISSOR shall have made his returns to the
County Court Clerk; Provided, That such ap-
plicatiOn shall be made at the first term OF |
such Quarterly Court occurring more than i
thirty days after the return by the assessor,
and never thereafter, excepting, however, as
TO- nOn-TeSldentS, VINO snail have until the
Section 3. Be IL further enacted, all the |
real estate SHALL be estimated on the principles
aid down in sections j65 and $50 Of the Code /
Of Tennessee, and shall De assessed TO the per
son who is the owner or Ieputed owner of the !
same, on the first day of April Of the year of
he assessment.
Section 4. BE it further enacted, That the
assessor shall return the assessment ryl of
each district or ward TO The Clerk OF the COuu-
" 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
Hg, III AL counties with taxable realty worth
2 COO 900 or under, and the assessor shall have
Jne month additional FOR each additional
2 100000 in every county wherein TO make
fFr.F ,grr..
n any event, be made by the first day OF DC
ODER.
section .. b it further enacted, That the
,lerk Of the County Court shall enter the as
Aforesaid, in a fair handwriting in |
me book, suitably ruled and bsIautIaIIy
pound, showing The name, in Alphabetical. !
rider, OF each owner OF the property assessed |
II each civil district or ward, as reported nv /
he assessor, the contents in acres or feet, and
ne aSseI sea EaIuG Oh me saue, giving such
description OF each tract or lot rs is shown i'm
ne assessors return, and the book thus me- |
jared shall be stS lei tile ''maiu rs. rfIa1f
OIL and snail contain sufficient margin on
hauge Of ownership OF the whole or anv nan
i a tract or lot, and the lines thereof snail he
uled with sutiic ent space between hon. rr.
low several latefllueatloEs, and this ''maiu
roll" shall be kept by the clerk IT
ONE safe place Of deCOsit, IN or near the
OuTthcuse. And said roll shall have g. m
lent margin for noting the tx aSssst-ii
gainsJ each person for each succeedinay. yeaT
nat said assessment Is made.
StANL V. DC II enacted, That the
sSment, as shown in the "main assessment
OIL, anu the changes made therein. shall he
he only assessment OF real estate made for
ny purpose OF taxation in any county or part
lereOf-Whether for state, county. raj road gr
lunicipal purposes.
section Z. Be ii further enacted, Tina. the
leTk OF the county Court OF each county
lHll, from the "main assessment roll - ma
ON the re urnS OF the assessors Of pe.srl8I | !
rOpeIly ana II polls, annually prepare a coll l
'ctOrs hook, as provided in sections s., and
- Of the Code of Tennessee, EbOv-fup, tbe I 5
mount OF tax due from each tax payer 10 the I C
ATE county, municipality or ratTr0ad in / a
'paTate columns, except the same shall be de [ 3
'erSd d. MIN to the collector within three {
iOItns after the same shall have been deliv- C
ej 70 MIN by the assessor; and the same shall. u
row IN addition to the stats and county rev p
me the amount due to any railroad from Il
lch tax payer, and said clerk shall then O
lake out and certify to the Comptroller the o
ZgFs gate sta ement Of the assessed valuation q
( IN real aud personal properly Of each dis q
let or ward separately, and % the whole, TO- Il
ether with The taxes due the Stale, and also p
IL poll TAX due, and he shall forward IT," p
me to the Comptroller by mail, on or before "
10 first Monday in January in each year, 81
ld said County Court Clerk shall likewise n
srLify to the Judge OF Chairman Of the Couu- b
Court the amount Of taxes due the county, 81
nd also TO The Mayor Of any municipality the p
mount due to the munici paltty, and to each
10 amount of taxes separately.
Section 5. Be II further enacted, That the
ain assessment roll all transfers Of real es-
argin opposite the name Of the cOnveyOr,i