Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-08-03

| diyeStRd out OF one person and vested In
another, 70 see that q copy OF the decree de-
ScrlOluE the property is SO. c tH I'D" county,
] Court t.erk u al case Wa, tAo parties d.
/ not take of him q deed or demand copy of
I tie decree iur registration. AID where the lI-
! lie at sUy r, al estate On the county is Ne-te.t
Z il another by q Will or DE- IT.. q, admitted -
probate, 70 shall be the duty OF the Clerk Of
I the County Court to so enter il upon the main
/ assessment roll; aud any person convey ing
| any real estate, who does rot see hat the
I same Is charged upon the main assessment
: roll 70 the cOuveyee, the same sGOu there
! AFTER De CHARGED 10 uliur and he shal De Ia
bic, upon a dfs,f7gT5S, for the taxes thereon.
unless he shows 10 Tho collector that the tax
IS have been paid; but no assessment, levy OF
I taxes, or sale, shall be void because the name
OF the true Owrer is not given, or the lot or
tract not mllg desert bed. and until al the
taxes upon Huy reat estate are paid, there
shall be a Hen FOR the -Hme-lrSt 70 the state;
second to the county; tutrd 20 the city; fourth
10 the raj rOsd-sEfDreibIe as other liens.
Sec. ion 10. Be IL further enacted, That at the
Apnl term annually OF each County Court,
the rate OF taxation for county or railroad
purposes, shall be declared by the court, End
entered upon the Minutes thereof, rs now de
Clared by law. And the city or municipality
shall certify the rate Of taxation levied by Il,
- the clerk II the County Court before the
first Of October in each year.
section II. Be IL further enacted, II any I'M
pc0vements on any real estate should be de-
strp, I'd by fire, Hood, or other casually, then
may the owner thereof, on his application %
Tho runty Court ClerA, have said realty so
d-ma-e1, te-asSeSSed b. the assessor Of the dis
tTiCt or ward wherein tue realty is situated.
and SuCu assessed valuation shall be SubSLi-
tuJsI on the "main assessment roll" IN place
OF me original asses ncut: Provided, how
ever That such owner shall pay the costs OF
said is-tt>+eSsment, said costs not TO exceed
three dollars.
section T. Be Il further enacted, That the
County Court Clerk shall certify 10 the mayor
Of any municipality, once per month, all
changes tEHL are made in the ownership Oh
Guy real estate within the bounds Of the town
and subject TO taxes, to the sud that the same
SHHu De entered upon the certified roll of the
EsAw rot
AID 'ut- certified roll Ia tine hands of the
may o. shall list ana constitute the basil II all
municipal taxation OF real estate.
Section -. Be 3. further euacte.., That the
assessor shall receive for his services such "A
sum as may be allowed him by ;ur County
Court, not exceeding fifteen cents llg each
person having taxable property liste and
five cents for each per-1u listed for D. tax
only; and in 10 county sail the ASSESSORS
salary exceed one Thousand dollars: aua the
same shall be paid by the county and munich
paltty in the pTOpOrt on that the value Of the
property assessed for each bears to the vaIUeot
me hole assessment IN the county and each
assistant shall receive for compensation the
sum OF O6e and Oue-half dollar per day for
his services the number OF days FOR each dis
trict 10 be fixed by the County Court, to be
paid % follows: If the municipality Gas no
lGtere5t In the assessment, these assistants
shall be paid by the county alone: but II both
the county and municipality were interested
in the assessment, then each shall pay its pro-
pOrtlOnabie part as before stated, and the as
SCISSOR shall give each assistant a certificate OF
the amount due him from each. and the said
certificates shall be- receivable for county or
municipal taS rs as IL SHOWS upon its face, or
payable in money, As the holder may demand
The Clerk of the County Court shall have and
receive of the county, besides the cost of the
books, any sum allowed by the Quarterly
Court of his county, not exceeding five cents
per one hundred words, and in no event to
exceed one thousand dollars, besides the act
ual cost of the book; but the court shall pay
no more than another com petsut person could
have been engaged at to have done the same
work,
section Il. Be it further enacted. That
should the office of assessor become vacant,
the Quarterly Court, upon the call OF the
Judge OF Chairman, shall I'LL the same by the
election of another person; and any assessor
or Clerk OF the County Court, who shall fail
or refuse to do or perform the duties hereby
put upon him, in the time and in the manner
specified, shall forfeit 20 the state, county, or
municipality, as the case may Dc, five hum
CEed dollars, TO be recovered upon his bond,
and may be indicted or presented tor any cor
ruptiOn in Office, and fined or imprisoned, or
both, in the discretion OF the court.
Section Is. Be 1t further enacted, That the
person elected by the County Court to assess
real estate, shall also, while engaged thereon,
assess and list the personal property aud
polls of each district and ward In the county
liable by law TO be taxed, and having com
Pleted said lists OF real estate and personal
properly ana polls, and made due return
thereof to the County Court Clerk his office
shall expire and the Quarterly County Courts
at the April term thereof for each year there
after, and until another assessor is elected,
shall elect an assessor Of personal property
aud polls for each civil district or ward in the
county.
Sectiin IS. Be It further enacted. That so
much of chap. Of the Code OF Tennessee en-
titled "Of the TaL-assessOr snd Assessment"
ana of arts. l, 2, 3 f. >, and :, theTe1ndei; and
80 much OF the ACT of March q, 1878 approved
March ., 1913, entitled IAN Act 10 provide
more just and equitable laws for the Asses
mel ard Collection of Revenue for state and
County purposes, and TO repeal ali laws now
In force whereby revenue is collected from
the assessment of Real Estate, Personal Prop
erty, Privileges and Polls" and so much OF
the charter, acts Of Incorporation OF any city,
town, or municipal corporation in the State,
as are IN conflict with this Act, be, and the
same are hereby repealed, 1t being the intent
OF this Act that there shall be but one assessor
OF real estate in any county. And this Act
shall take effect from and after its passage,
the public welfare requiring it.
LEWIS BOND.
Speaker Of the House Of Reprssel tatfves.
THOMAS H. PAINE,
speaker OF the senate
Approved March %, Ig75.
JAMES D PORTER, Governor.
AN ACT to locate toll gate nearer than ana
mile OF Woodbury.
Be II enacted by the General Assembly of
the State Of Tennessee, That a toll gate MAJ
be erected earer than one mile of The tOv1
OF woodbury., Cannon county, on the Wood
bury and AcMinnville road, upon the con-
Of a turnpike thereon, and the
Chancellor Incorporating said road shall in
sert the name In the charter of incorpOra.
ton.
Passed March %, 1875.
LEWIS BOND,
Speaker OF the House OF Representatives,
THOMAS H. PAINE,
,, Speaker Of the Senate.
JAMES D. PORTER, Governor.
AN ACT TO protect pr1xate fsbertag