Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-07-30


of courts, where the title OF any real estate Is
divested out OF one person and vested in
another, TO see that copy OF the decree de-
scribing the property is sent to the County
Court Clerk n all cases where the parties do
not take OF him deed or demand copy of
the decree for registration; and where the IL
tie of any real estate in the county is vested
in another by a will or devise, admitted to
probate, It shall be the duty OF the Clerk of
the County Court 10 so enter 1t upon the main
assessment roll; and any person conveying
any real estate. who does not see that the
same is charged upon the main assessment
roll TO the cOnveyee, the same should there
after be charged to him, and he shall be liza
bic, upon a diSttnOTdS, for the taxes thereon,
unless he shows to the collector that the tax
es have been paid; but no assessment, levy of
taxes, or sale, shall be void because the name
of the true owner is not given, or the lot or
tract not fully described; and until all the
taxes upon any real estate are paid, there
shall be lien for the same-hrst to the state;
second to the county; third TO the city; fourth
10 the raj irOad-enfOrcible as other liens.
Section 10. Be IL further enacted, That at the
April term annually of each County Court,
the 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 municipality
shall certify the rate of taxation levied by it,
to the Clerk of the County Court before the
first of Ootober in each year.
Section II. Be IL further enacted, II any i'm
p7ovements on any real estate should be de-
sJrOyed by fire, flood, or other casualty, then
may the owner thereof, on his application to
the Comfy Court Clerk, have said realty so
tEct or ward wherein the realty is situated
and such re- assessed valuation shall be substi-
tuted on the "matn assessment roll, in place
OF the original assessment: Provided, how
ever, that such owner shall pay the costs OF
said re-aSsessment, said costs not to exceed
three dollars.
Section ~ Be it further enacted, That the
County Court Clerk shall certify TO the mayor
of any municipality, once per month, all
changes thai are made in the ownership of
any real estate within the bounds OF the town
and subject to taxes, to the end that the same
shan be entered upon the certified roll OF the
same, together with the valuation thereof;
and this certified roll in the hands of the
MAJOR, shall list and constitute the basis of all
municipal taxation of real estate.
Section -. Be it 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 eacn
person hav ng taxable property listed; and
five cents iOr each person listed for q poll tax
only; ana in no county slail the assessors
salary exceed one thousand dollars; and the
same shall be paid by the county and munich
pality in the propOTU or that the value of the
property assessed for each bears to the valueOf
the whole assessment in the county and each
assistant shall receive for compensation the
sum OF Oae and One-half dollar per day for
his services; the number of days for each dis
trict to be fixed by the County Court, to be
paid 30 follows: II the municipality has no
interest in the assessment, these assistants
shall be paid by the county alone; but II both
the county and municipality We're interested
in the assessment, then each shall payitS pro.
DortiOnable gart as before stated, and the as
SCISSOR shall give each assistant certificate OF
the amount due him from each, and the said
certificates shall be receivable for county or
municipal taxes as il shows upon It's face, or
payable in money, as the holder may demand.
TIE 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 his county, not exceeding five cents
per one hundred words, and in no event to
exceed one thousand dollars, besides the act
uaI cost of the book; but the court shall pay
no more than another com petent person could
have been engaged at to have done the same
work,
should the Office of assessor become vacant,
the Quarterly Court, upon the call of the
| Judge or Chairman, shall I'LL the same by the
| election of another person; and any assessor
| or Clerk of the County Court, who shall fail
| 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 be, five hum
| dred dollars, to be recovered upon his bond,
| and may be indicted or presented tor any cor
| ruption in office, and fined or Imprisoned, or
| both, in the discretion of the court.
Section Is. Be 1t further enacted, That the
| person elected by the County Court to assess
| real estate, shall also, while engaged thereon,
| assess and list the personal property and
polls of each district and ward in the county
! liable by law to be taxed, and having COM
| pleted said lists of real estate and personal
| property and polls, and made due return
| shall expire, and the Quarterly County Courts,
| at the April term thereof for each year there
| after, aud until another assessor Is elected,
| shall elect an assessor of personal property
and polls for each civil district or ward in the
| county.
Sectfin Is. Be it further enacted, That so
| much of chap. of the Code of Tennessee en-
i titled "Of the TaX-aSSeSSOr and Assessment"
and of arts. I, 2, B. 3, Gand Hereunder and
so much OF the Act of March a. 1873, approved
| March p, 1913, entitled "An Act to provide
| more just and equitable laws for the Assess
ment 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 Real Estate, Personal Prop
| erty, Privileges and POlls;' and so much of
| the charter, acts of Incorporation OF any city,
| town, or municipal corporation in the state,
| as are IN conflict with this Act, be, and the
same are hereby repealed, it 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 p, 1875.
| LEWIS BOND,
Speaker of the House of Representatives..
THOMAS n. PAINE,
Speaker of the Senate.
Approved March %, 1875.
JAMES d. PORTER, Governor.