Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1875-04-03
rHE NEW AssEssMgNr LAW.
A Matter Of Interest for Every Ten
nessee Taxpayer.

and collection of revenue.
Section l. Be it enacted by the Gen.
eral Assembly of the State of Ten
nessee, that the Quarterly County
Courts of each county shall, at the
April Term, 1875, and at said term
every four years thereafter, elect
discreet and prudent person, being
freeholder and citizen thereof, whose
duty it shall be to assess, list and re-
turn, as herein provided, for taxation,
all the real estate in his county, not
exempt from taxation, and said asses
sor before entering upon the duties of
his Office shall execute and deliver to
the court, bond with two sufficient
sureties in the penal sum of FIVE
thousand dollars, conditioned to faith
fully and impartially discharge all the
duties imposed, or to be imposed, by
law upon him, payable to the State,
and he shall also take and subscribe,
before the clerk of said court, an oath,
honestly, faithfully, impartially and
fearlessly to asses, value and list all
real estate in his county, not exempt
by law from taxation.
Sec. 2. Be it further enacted, said
assessor shall proceed to assess the
real estate in his county in the manner
following, viz: He shall first prepare
a complete list of all taxable real es-
tate in each civil district or ward of his
county, and then select in each dis
trict or ward, with taxable realty worth
less than 100000, by his last assess
ment, one, and in all other districts or
wards, two reputable, discreet and
prudent men, freeholders and residents
therein, as assistants, and he shall ad-
minister to each an oath, that he will
honestly, faithfully and impartially
assess and value 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 assess aud value, in writing.
all the real estate in said district or
ward, giving the name of each owner,
in alphabetical order, and setting out
the number of acres Of each tract,
and if the same be in town, the pres
ent number of the lot, and the num-
Der of front feet, and the depth there
of, and the assessed value of each tract
or lot, and the list shall be subscribed
by each, and returned to the clerk of
the county court by the assessor and
IN all cases of disagreement in Valua-
ton by the assistant, the assessor shall
determine the value, and he shall de-
termlne the value of the real estate
owned by his assistants, and the Judge
or chairman of the County Court shall
determine 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
cases of disagreement in valuation be-
tween the assessor and his assistants,
shall determine the valuation; Pro-
vlded, 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 to alleged erroneous assessments
after the assessor shall have made his
returns to the county court clerk;
Provided, that such application 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, except
Ing, however, as to residents, who
shall have until the second term of
said court, but not longer.
Sec. 3. Be it further enacted, all the
real estate shall be estimated on the
principles laid down in sections 565
and 566 of the Code of Tennessee, and
shall be assessed to the person who is
the owner or reputed owner of the
same on the first day of April of the
year of the assessment.
Sec. 4. Be it further enacted, that
the assessor shall return the assess
ment roll Of each district or ward, to
the clerk of the county court, SO 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 succeeding in all counties with
taxable realty worth S2000,000 or
under, and the assessor shall have one
month additional for each additional
y, 0OO, 900 in every county wherein to
make said return; Provided, that said
return shall, in any event, be made by
the first day of October.
Sec. ). Be it further enacted, that
the clerk of the County Court shall
enter the assessments aforesaid, in a
fair handwriting in one book, suitably
ruled and substantially bound, show
the name in al phabetical 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 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 prepared
shall be styled the main assessment
roll, and shall contain sufficient mar
gin on the right side thereof, In which |
to enter any changes of owership of |
the whole or any part of tract or
lot, and the lines thereofshall be ruled |
with sufficient space between them to |
allow several interlineations, and this
main assessment roll" shall be kept |
by the clerk in some safe place of de- |
post, in or near the courthouse. And |
said roll shall have sufficient margin |
for noting the tax assessed against |
each person for each succeeding year
that said assessment is made for.
Sec. 6. BE it further enacted, that |
the assessment as shown in the main
assessment roll, and the changes
made therein, shall be the only assess
ment of real estate made for any pur-
pose of taxation, in any county or part |
thereOf-whether for State, county,
railroad or municipal purposes.
See. Z. BE 1t further enacted, that /
the clerk of the County Court of each
county, shall from the main assess
ment roll, " and from the returns of
the assessors of personal property and
of polls, annually prepare a collectors
book, rs provided in sections $50 and
$50 of the Code of Tennessee, show
ing the amount of tax due from each
Taxpayer TO the State, county, munich
pality or railroad, in separate columns,
except the same shall be delivered by
him to the collector within three
months after the same shall have been
delivered to him by the assessor; and
the same shall show in addition to the
State and county revenue, the amount
due to any railroad from each tax
payer, and said clerk shall then make
out and certify to the Comptroller the
aggregate statement of the assessed
valuation of the real and personal
property of each district or ward sep
lrately, and of the whole, together
with the taxes due the State, and also
the poll tax due, and he shall forward