Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-08-07

| GIre=tsd ont Of one per .I 0Gt vested "a
another. to zee tul' go copy OBJ. ...r ..r"-.. . De-
Court t.erk 10 ,sl. cases where the parties "1
aDt ttl-e of him decd Or demand copy 90
I I.e decree Tor ssEi-fs.ltipH- ana where INf 10
| Tie Of any real tate IN -ut county Us vested
| I'm another by "a win or devise. admitted COB
probate, ~ shall bee the duty ui the Clerk at
| the County tourt tu so enter 20 upon 'ur inI.H
any real estate who does not see that rH-
same Is charged upon the main ..~-f-0iur.
roll 10 the c'uNeyee, the ssfu- s4Hu ihrIr-
after be charged 90 him, aud me snail ne --..-
bic, upon a diS tHgT.tg, igr tine taxes thereof
uIlt Ue shows To- the collector that the Tax
e. have been paid, bat no assessment. levy "f
taxes, o. sale, shall be void because the nam"
OF tine true uEac- is NOT given, or the LOT or
tract u1' Iu.. C"sruo bed; and until an the
taxes upon lug r-a. estate are paid, there
shall he a lien Tor iu- -TJTug-ir~I 20 the state.
second to the COUNTY . ruiFi To- fLH cEFv- fourth
TO the T4I T14G-suTurC BILE aS UfuaT liens
Sec ion lg. BE 10 further enacted, That %. the
April term annually of each County Count
the rate OF laNsHpu t'- county or railroad
purposes shall bH E-oiHTet by the court. ami
entered upon the minutes thereof, as now do
C'g-eI by Law. And tine city or Municipality
shall rerfffy- tho r.,. r ry-,r ON Isy.,ir IN II
10 the Clerk 90 the Comfy Court boz ore the
first Of OctOberiu each year.
Section II. BE 10 iurE enacted, To any lu-
pruv'ments on amy real estate should b.. de-
sirpyet by fire, 1COt, or other casualty then
may tho owner thereof, ON his application 20
tle aurty Court CLERK, have said realty SD
damaged. re-aSSeSSed by the aSee- -pr OF the die.
trtct or ward wherein the realty is situated.
and such r--aSSeS-gj valuation shall DEE Suhs'.-
'r'eo on the "malI assessment. roll IN place
ever rIat such owner shall pay the costs of
said r.-lSS.ssment, said costs not TO exceed
three dollars.
section T. he D. further enacted. Thattue
county Court Clerk shall certify to toe mayor
OF any municipality, once per month. al
changes That are made in tine ownership ut
Euy real estate within tue bound, OF the iowa
and subject 10 taxes, to the end that the same
snail b. entered upon the certified roll OF the
..# "H lac \ ION N
and tas~ certified roll ln tGH hands of the
mayor shall list and constitute the basis OF all
municI pal taxation % real estate.
section 10 BE 10 iUFther enacted Ihai the
assessor shall receive for his services such
sum as may be allowed him by the County
Court, not exceeding fifteen cents Tor EACH
person having lHE..r.g rDperty listed. and
five cents for each petsDu listed for "a Doll tax
only: and in no county snail the assessors
salary exceed one thousand collars, and the
same shall he paid hy the county and munich
panty IN the propOIt Obj mat tue value o. Tie
property assessed for each bears TO the vaiIeot
the whole assessment I'D the county ANA each
assistant shall receive for COmpeu SAL ion the
sum OF oze and oue-41lt dollar per day for
his services; the number OF .y5 for each dis
trlct 70 be liked by the County Court, to be
paid "A follows; II the mum cIpality has no
interest IN the assessment, these asst Stau's
shall be paid by the county alone: but II both
the county aud municipality We're interested
in the assessment then cFcu 81. I'D psyits pro-
p0ruOnable part as before stated, and the as
SCISSOR Nhall give gtgh a-e''itr' . tsrilucaje OF
the amount due MIN from ta.I and the said
Do
municipal taxes As IL SHOWS upOn liS face, or
payable in money, a- 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 bv the Quarterly
Court OF his county. not exceeding i've cents
per one l1ndred wOrd5s aud in no event 10
exceed one thousand dollars, besides the act
Ual cost Of the book; but the court shall pay
no more than another com petenr person could
have been engaged at TO have done the same
work,
section u. Be 70 further enacted. That
should the Office Of assessor become vacant,
the Quarterly Court. upon the call OF the
Judge or Chairman, shall iii the same by the
election Of another person, and any assessor
or Clerl. OF the fruur.- Court who snail fam
or refuse to do or perform the duties hereby
put upon him, In the time and in the manner
specified, shall forfeit To the state, county, or
municipality as the case may De, i've hum
ured dollars, 10 De IccOVe. ed upon his bpIdr
and may De lnd4C or presented for any cor
rUptlpu IN office, and fined or IinpTi SOuCd, or
both, in the discretion Of the court.
Section 10. BE IL further enacted, That the
person elected by the County Court to asses
real estate, shall also, while engaged Thereon,
assess and list the personal property az q
polls of each district and ward IN the county
liable by law to be faxed and having com
pleJed said lists Of real estate and personal
property ana polls, and made due return -
thereof 10 the County CDurt Clerk. his office
shall cEpirerand the quarterly County Courts,
at the April term thereof for each year there
after, and until another SCISSOR is elected,
shall elect an assessor of personal property
AID polls for each civil district or ward in the
county.
SectIin Is. Be it further enacted, That 50
much OF chap. of the Code OF Tennessee en-
titled "Ot the IaK-assessCr aHd Assessment
and OF arts l. 2, $, (, ., and y thereUnde auu
50 much OF the act OF March ~ 1913, approved
March p, 1913, entitled can Act % provide
more just and equitable laws for the Asses
Inelt and Collection of Revenue for state and
County purposes, and TO repeal all laws now
in force whereby revenue is collected from
the assessment Of Kea! Estate, Personal Prop
erty, Privileges and POllS;' and so Tuch of
the charter, acts OF Incorporation OF any city,
town, or municipal corporation IN the S,aJe,
as are conflict with tIis Act, be, and the
same are hereby repealed 70 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 IL.
Passed March y, 1879.
LEaE5 BOND,
Speaker OF the House sf Representatives.
THOMAS ii. PAINE,
S-n1 lZar OF the Senate