Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-08-04

/ dive-tsd out OF one person end vested '-.
/ hn3tHeT' 10 see mat a copy OF The decree e.. a-
! Court ERIK ia an cases whore tht parties do
! not take Of him deed Og demand a copy OF
/ the decree for registration: ana where the III
! Tie OF any Re al estate in the county Is ve>ted
| IN another by a viii OF devise. admitted to
! probate, IL shall be the duty Of the Clerk OF
/ the County Court 10 so enter il upon the main
| assessment roll ; and any person convey wing
| any real estate who does not see that the
| same is charged upon the main assessment
/ roll 70 the cOnVeyee, the same shOu q there
! after be charged to him, and he shall be liza
| bic, upon dis tHgrdS, for the taxes thereon,
! unless he shows to the collector that the tax
IS nave Dten paid but no assessment, levy OF
| taxes, or sale, shall be void because the name
| or The true owner is not given, or the lot Or
/ tract not lully described; and until all tho
| taxes upon any real estate are paid, there
| shall be a lien for the same-frSt to the state:
second to the county; third 10 the city; fourth
! 10 the raj rOad-snfOrcIble as other liens.
Sec. ion 10. Be it further cted, That at the
april term annually OF each County Court,
lhe rate OF taxation for county or railroad
purposes, shall be declared by the court, and
entered upon the minutes thereof, as now de-
clared by law. And the city or munich pality
shall certify the rate of taxation levied BY il.
20 the Clerk Of the County Court before the
first of October in each year.
Section IL. Be il further enacted, If any i'm
provements on any real estate should be de-
stroyed by fire, flood, or other casualty, then
may the owner thereof, on his application %
Tue comfy Court Clerk, have said realty 50
damaged, re-aSSeSSed by the assessor of toe dis
tricj or ward wherein the realty is situated,
and such re- assessed valuation shall be subS1i-
tuted on the "main assessment roll. :" in place
Of the original assessment: Provided, now
ever, that such owner shall pay the costs OF
said re-sssessment, said costs not to exceed
three dollars.
Section r. Be it further enacted, That the
county Court Clerk shall certify to the mayor
OF any municipality, once per month, all
changes that are made in the ownership OF
any real estate within the bounds Of tie town
and sub ect to taxes, to the end that the same
SHAH De entered upon the certified roll of the
Fuar
and this certified roll in the hands Of the
may or, snail list and constitute The basis of all
municipal taxation of real estate.
Section Is. Be II further enacted, That the
assessor shall receive for his services such |
sum as may be allowed him by the County
Court, not exceeding fifteen cents for each |
hVe cents for es Ia person listed for poll tax |
only; and IN no 'Ounty snail the assessors l
salary exceed one thousand dollars; and the |
same snill De paid by the county and munich |
pal1ty in the prOpOTt on that the value of the
property assessed for each bears to the value OF
the WnOle assessment IN TIE comfy :aII each |
assistant shall receive for COMPENSATION the !
sum OF one and Oue-half dollar per day for
his services; the number OF days for each dis !
tr1ct to be fixed by the County Court TO be- |
paid as follows: II the municipality has no |
interest in the assessment, these assistants
snail De paid by the county alone; but II both |
the county and municipality were interested |
u the assessment, then each shall payitS pro-
pOIJOnaDle part as before stated, and the as |
SCISSOR snail give each assistant certificate OF
the amount due MIN from EACH and the said |
certificates shall be receivable for county or 1
municipal taxes as Il shows upon its face, or !
payable IL money, a. the holder may dem nd. !
Tne 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 MS county not Exceeding live cents |
per one hundred words, ana in no event 10 /
exceed one thousand dollars besides the scI
U&i cost OF me book but tine court shall pay
nave been gagged at &c nave done The same
work.
Sectlon A. Be it further enacted That
should the Office o. assessor become vacant,
The Quarterly Court. upon the call OF the
Judge or Chairman, shall nil the same by the |
election o. another person; an, any assessor
Or Clerk OF the CJulty Court, WHO Shall fail
or refuse to do or perform the duties hereby
put upon hin, id the time AMI in the manner |
'peclhed, SHAH 70 .ait to the state, county, Or |
mum clpaIlty, aS the case may he, ave hun !
tired dollars, to be recovered upon his bOc.l. |
and may be indicted or presented Tor any cor |
rupt!Ou IN Office, and fined or i'm 1riSOneL, OF /
both, in the discretion Of The court.
section 10. BE Il further enacted, That the |
person elected by the County Court t. asses |
re3. estate, shall alsC, while engaged thereon !
assess and list the persona! property aud !
polls Of each district and ward in The county
liable by law to be taxed, aud having com
oleied said lists OF zeal estate and personal |
property ana polls, and made due return |
hereof to the County Court Clerk, his office
'Iall expire and the Quarterly County Courts. |
Il The April term thereof Tor each year there |
after, aud untlt anOthe~ assessor Is elected, !
shall elect an assessor of personal property
ana polls Tor each civil district or ward in the |
EQUITY.
Sectiin 10. Be it further enacted, That so
much of chap. of the Code OF Tennessee en-
Tiled 'Of the TaX-aSSessOr and ASseSSn ent,' 1
md of arts. l, = 8, }, 6 aud :, thsre1nde. ana
% much OF the Act of March q, 1873, approved
March p, S73, entitled IAN Act to provide |
more just and equitable laws for the Assess
nent and Collection of Revenue for state and |
Jounty purposes, and to repeal all laws now |
n force whereby revenue is collected from |
be assessment of Reai Estate, Personal Prop !
,rty, Privileges and Polls" and so much OF |
he charter, acts OF Incorporation OF any city, |
own, or municipal corporation In the ate |
IS are IN conflict with this Act. be, and the
anne are hereby repealed, IL being the intent |
# this Act that there shall be but one assessor
# real estate in auy county. And this Act !
hall take effect from and afer its passage !
he public welfare requiring it.
Passed March y, 1879.
LEWIS BOND,
Speaker of the House of Representatives,
THOMAS H. PAINE,
Speaker of the senate.
Approved March %, 1875.
JAMES ID PORTER, Governor.