Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1875-04-17
PUBLIC LAWS.


An Act
To extend the time in which to collect taxes
assessed Tor the year 1874, and for the re-
hef:ofthe people.
WHEREAS. In addition to long
list of adversities heretofore passed
through by the people, there was, for
the year 1874, failure of the crops
that was almost total and,
WHEREAS, Large numbers of tax
payers of the State are not able to pay
their taxes. support their families and
raise crop; and,
WHEREAS, It will neither be wise
nor just, under the facts as they may
exist, to crush the people by cutting
off production; now, therefore,
SECTION l. Be it enacted by the
General Assembly of the State often
nessee. That all persons be allowed
until the 18th day of November, 1875,
to pay their taxes due for the year1874,
and that until that time no penalty
shall attach by reason of failure topay
the same before that time. 8 -
SEC. 2. Be it enacted. That until the
time mentioned n the preceding Sec
ton, there shall be no distraint or sale
of real estate for unpaid taxes for the
year 1874, by any collector of taxes,
State, county, municipal or railroad.
Sec. 3. Belt further enacted, That
sections 50 and 81, and all other sec
tions of an act entitled IAN Act to pro-
vide more just and equitable laws for
the assessment and collection oil reve-
nue." chapter CXVIII, passed March
~, 1873, and all other laws and parts
of laws that are in conflict with this act
be and the same are repealed.
Sec. 4. Be it further enacted, That
in all cases where taxes for the year
1874 remain due and unpaid on the
18th day of November, 1875, Tax Col
lectors shall proceed to distrain and
sell, in all respects as now by law pro-
vided, personal property, if TO befound,
for the payment of the same; and in
all cases where taxes for said year re-
main due and unpaid on the first Mon
day of December, 1875, then Tax Col
lectors to proceed to advertise for sale,
to be held the first Monday in January,
1876, all real estate against which any
demands for taxes for the year 1874
may exist Provided, however, nothing
herein expressed shall cut off the Tax
Collector from selling personal prop
erty for taxes, or otherwise proceed
ing to collect the taxes for the time
mentioned, other than by sale of
real estate, after the first Monday of
December. 1873.
SEC. 5. Be it further enacted, That
when said sales of real estate shall
have beea completed, and within thirty
days after the first Monday of January,
1876, the Tax Collector shall certify
said sales to the Circuit Court of his
county, and in all other respects to-wit !:
Confirmation, yesting of title, the Civ
ing of the purchaser possession, the
rights to redeem and all other rights,
proceedings shall be had in regard to
said real estate as now by law provi-
ded ; and all law in regard to the col
lection of taxes, except as herein pro-
vided, is hereby declared to be in full
force and effect.
SEC. 6. Be it further enacted, That
sureties Of Tax Collectors, in order to
to the fixing of their liability beyond
doubt under the operation of this act,
are hereby required to appear before
the County Court on the first day of
April, or some day before the first
Monday of May, 1878, and acknowl-
edge, in writing, their willingness to
become and remain liable for all the
acts and defaults for such Tax Collect
or, as by the terms and conditions of
their bonds, they originally were; and
in case they refuse so to appear and ac-
knowledge liability anew, then any
Tax Collector concerned to enter into
new bond for the faithful perform
ance of his duties Provided, however,
that the County Court shall retain full
powerin all cases where it may think
the bond originally entered into not
sufficient to require other securities !;
Provided, however, that interest be
collected from all the delinquents at
the rate Of six per cent. per annum
from the date thatsuch taxes were due;
and that this act take effect from and
after its passage, the public welfare re-
curing it.
Passed March %, 1875.
LEWIS BOND,
Speaker of House of Representatives
THOMAS III. PAINE,
Speaker of the Senate.
Approved March "a, 1874.
JAMES ID. PORTER,
Governor.