Knoxville weekly chronicle. [volume] (Knoxville, Tenn.) 1870-1875, 1875-02-24

lect ana pay over the tax specified IN
the said certified statement, on or be.
fore the last day of December next en-
suing their receipt of said statement,
and in case of their failure so To do
shall be liable to motion on their said
bond, and such motion shall be made
at the first term of the Circuit Court
next following said last day of Deem
Der; Provided, however, that said
Constables and Sherifis shall I've emit
tied to the same credits for removals,
insolveucies aud other matters that
Revenue Collectors are now entitled
to; aud shall also be entitled to credit
for all taxes in said statement paid to
the Trustee previous To the delivery Of
said statement 10 said Constable or
Sheriff
SEC 10. Be it further enacted, That
if the unpaid tax list given to sheriff
or To any Constable, contains any taxes
previously paid to said Trustees and
by him receipted for, then it shall be
the duty of the Sheriff or Constable rs
the case may be, to lift said tax receipt
and give his own receipt in lieu, and
on settlement with the County Trustee
said Sheriff or Constable shall be en-
titled to credit for the amount of such
receipt, and the County Trustee shall
be held liable to said Sheriff or COnsta-
BILE for his commission on said amount
and for the further sum of fifty cents
for each receipt So lifted, said commits
sion and further sum to be deducted
from the said Trustees compensation
herein allowed.
SEC. IL. Be il further enacted, That
as compensation for his services in re-
ceiving and paying over TO the right
full authorities all moneys 10y him re-
ceived, the County Trustee shall be en-
titled to commission of three per
cent. on all sums by him collected un-
der ten thousand dollars and com
mission of two per cent. on the excess
over ten thousand and up to twenty
thousand dollars; and commission of
one per cent. on the excess over twen~
ty thousand dollars, and on sums paid
over to him by said ConstRbles or
Sheriffs.
SEC. Il. Be IL further enacted, That
as compensation for his services, each
Constable and Sheriff shall be entitled
to levy fee of one dollar, If levy is
made, and six per cent. commission
on the amount by him collected, which
fee and commission shall 6e paid by
the taxpayer.
SEC. -. Be 1t further enacted, That
80 much of the 57th section of an Act
entitled An Act to provide more just
and equitable laws for the. assessment
and collection of revenue for State
and county purposes" etc, passed
March %, 1873, and approved March
%, 1873, as imposes penalties for the
nOn-payment of taxes be aud the same
is hereby repealed as to all taxes here
after levied.
SEC. IA. Be II further enacted, That
the County Trustee, in addition to the
settlements now required to be made
by him, shall make the same settle
ments, and with the same officers and
at the same times and places and in
the same manner as the revenue col
lectors, and other collectors of proper
ty and poll taxes, State, county and
are now required by law.
SEC. 10. Be it further enacted, That
on the first Monday in January, next
following the making out of said GER
titled statements, the Chairman of the
County Court for his county, and the
Mayor or other proper authority of
each municipality respectively, shall
settle with the County Trustee, and
ascertain what balance is due from
him to the county and municipality
and shall demand the
same, and it the same is not paid shall
forthwith respectively move against
said Trustee on his official bond for
such balance. In making said settle
ment, the chairman and said proper
authority respectively shall
allow the Trustee all credits the Reve-
nue. Collectors are now allowed.
SEC. Is. Be it further enacted, That
the October Quarterly Court shall ap-
point a Commission of three honest
and capable tax payers, not connected
with the Chairman, or any of the
courts, or with the County Trustee, to
assist the Chairman in making said
settlement, as we'll as in making all
other settlements he is required to
make and said three tax payers shall
have power and authority to examine
into any financial settlement made by
said Chairman with any county officer,
and shall make report thereof to the
Quarterly Court. Said Commission
shall hold Office for one year and until
their successors are appointed and
sworn, and shall receive such compen-
satiOn as the Quartely Court may al
low.
SEC. II. Be it further enacted, That
the motions given against the Sheriffs
and Constables in this Act on their
bonds, may be made by the Trustee
in case he has to account for any tax
justly due from any Sheriff or Consta-
bles, and may also be made by the
county, State, or municipality in case
the Trustees bond should be INSULT
Gent from insolvency or otherwise, to
satisfy any recovery thereon in favor
of the municipality, county or State.
SEC. Is. Be it further enacted, That
the settlements made by said Chair>
man and Commission of tax payers,
shall be spread on the Minutes of said
Chairman's Court and shall specify
every credit allowed said Trustee for
insolvencies, removal, double taxa
ton, and such other credits now al
lowed by law to Revenue Collectors,
and a certified transcript under the
seal OF said Court shall entitle said
Trustee to credit for the States pro-
portion of such credits, in settlement
with the Comptroller.
SEC. 10. BE it further enacted, That
the County Trustee shall report the
lands of delinquent Taxpayers who