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


AN ACT to amend all laws for the assess
ment and collection of revenue.
Section l. Be 10 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 lis
Greet and prudent person, being freehOlder
and citizen thereof, whose duty II shall be
to assess, list, and return, as herein prov Ided,
for taxation, all the real estate in his county
not exempt from taxation, and said assessor,
before entering upon the duties OF his Office,
shall execute and deliver to the Court, pond
with two sufficient surettes 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 20 the State, and he shall also take
and subscribe, before the Clerk of said Court,
an oath, honestly, faithfully, impartially,
and feaTleSsly to assess, value, and list all real
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:
He shall hrst 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 100000, by the last assessment, one,
and in all other districts or wards, two rep
Utable, discreet, aud prudent men, freehOl-
ders and residents therein, as assistants, and
he shall administer to each an oath, that he
Will honestly, faithfully and impartially as
seSs and value, each and every tract OF 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, 10 assess and value, in
writing, all the real estate 10 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
thereof, and the assessed value Of
each tract or lot, and the list shall be sub
scribed by each and returned 70 the Clerk of
the County Court by the assessor; aDd in all
cases of disagreement IN valuation by the as
sisfants the assessor shall determine the value,
and he shall determine the value OF the rcal
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
10 alleged erroneous assessments after the as
SCISSOR shall have made his returns to 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 snail have until the
second term of said Court. but uOt longer.
Section 3. Be II further enacted, All the
real estate shall be estimated on the principles
laid down In Sections SO and SO Of the Code
of Tennessee, and shall DC assessed to the per-
SOD who is the Owner o." eputed owner Of the
same, on the first day Of april OF the year of
the assessment.
Section T. 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, so soon as the same is com pleted;
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 sdCceed-
log, in all counties with taxable realty worth
81 10000 or under, and the assessor shall have
one month additional for each additional
II n mo Dol
said return; Provided, That said return shall, /
in any event, be made by the first day of &C.
tober.
Section ). Be it further enacted, That the
clerk of the County Court shall enter the as
seSSm entS aforesaid, IL 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 or ward, as reported by
the assessor, the contents in acres or feet, and
toe assessed value Of the same, giving such
description OF each tract or lot as is shown in
the assessors return, and the boz K thus pre-
pared shall be styled the "main assessment
roll" and shall contain sufficient margin on
the right side thereof, in which II enter any
change OF ownership OF the whole or my part
of tract or lot, and the lines thereof shall be
ruled with suite ent space between them to
allow several inteTlineatiOns, az, this "uaiu
roll" shall be lept by the clerk in
some safe place of DEPOSIT, in or near the
courthouse. And said roll shall we sUfti-
Client margin for noting the .E. seSSed
against each person for each sUcc- ling year |
that said assessment 5 made.
Section 6. Be II further enacted, That the as |
5CSsment, as shown in the lain assessment
roll,' and the changes made therein, stall Oe
The only assessment OF real estate made for
any purpose OF taxation in any county or part
-hereOf-WhetheT for state, county, railroad or
purposes.
Section 7. Be it further enacted. That the
Clerk of the County Court OF each county |
shall, from the "uain assessment roll" and |
rom the returns of tAe assessors of personal |
property aud of polls, annually prepare col !
ectOr's book, as provided in sectors 5SS and |
,S9 Of the Code of Tennessee, showing the !
amount of tax due from each tax payer to the /
state, county, municipality or railroad, IN |
eparate columns, except the same shall be de- Il
ivered by him to the collector within three /
months after the same shall have been deIiv-
red to him by the assessor; and the same shall /
how In addition to the State and county rev.
niue, the amount due 70 any railroad from |
ZACH tax payer, and said clerk shall then
make out and certify to the Comptroller the |
aggregate statement OF the assessed valuation |
" the real and personal property Of each dis
rlct or ward separately, and Of the whole, TO-
ether with the taxes due the State, and also |
he poll tax due, and ne shall forward the |
anne TO the Comptroller by mail, on or before |
he first Monday in January in each year; |
nd said County Court CLERK shall likewise |
Gritty to the Judge or Chairman Of the COun- |
y Court the amount OF taxes due the county |
nd also to the Mayor Of any municipality the |
mount due to the municipality, and TO each |
he amount OF taxes separately.
Fiction 5. Be II further enacted, That the |
Jerk OF he County Court shall enter upon the |
main assessment roll all transfers Of real -. |
ate IN his county, and note the same in the
margin opposite the name OF the conyevOr |
nd also interltne IL at the proper place, al |
the name OF the CONVERGE, with |
description OF the land and its value rs
erein provided; if the whole of any tract or |
arcel has been conveyed, ne shall erase The |
anne OF the conveyOT and at the prODer Mace |
insert the name Of the co9veyee with the as
7SSed description and value; II part Of any |
act or lot has been conveyed, he shall enter |
pom the margin opposite the name of the |
OnVeyOr, in alphabetical and abbravfste5 |
no ~ asgFa |
] quantity general description thereof being |
lthclent; Provided II identifies the land the |
ate Of the transfer and the name Of the con |
eyee; and he shall enter the name OF the con
eyee at It's proper place in the roll with a |
ke description OF the land and its value: and |
the whole of any tract or lot is cOnyeyed IN |
hall be put down to the cOnveyes nj tn Sss21ne |
alue as Is shown by the assessor: If a ufrt is |
onveye ed ne shall value each part as az eed |
pom by the parties; Provided, ii Is DOT Iess !
pom the whole than was put upon it bv the |
SCISSORS, andn the parties fail to agree. ur1n !
le valuation, then he shall proportion each |
the whole valuation, as the value of each L. |
} the assessed value Of the whole and 50
barge each on the main roll, and these en- |
lies ne snail make at the time he takes the |
rebate OF any conveyance, and mari, in un0n |
he back as "eutered on roll book - Ana b. |
ided, further, Any person buying any land |
lDJ ect 10 a redemption, shall take OF the Of |
Ger selllnS the same a certificate Of the our
base, and shall cause note Of the ssme to |
g entered upon the main assessment roll |
ND the property during the time or redemp-
on small re assessed 10 such purchaser. Pro
ided, the Clerk Of the County Court shall be
Untitled 10 ten cents for noting each chang.
ownership OF real estate in the main assess-
lent roll, to be paid by the party selling the
section g.. Be IL further enacted. That the |
,eglsler snail register no real estate Of any
haracter until II shall have been presented |
, the County Court Clerk and so marKed.
M II any such conveyance is so presented To |
IN ioI registration, lie shall neither note nor
eglster III same until f. is so marked and N |
aall be the duty OF the Register 10 have any