The Milan exchange. (Milan, Gibson County, Tenn.) 1874-1978, 1875-04-01
TIE ASSESSMENT Law.


stely.
SECTION /. Be il enacted by the
General Assembly of the Stateof Ten
nessee, That the Quarterly County
Courts of each county shall, at the
April Term, 1875, and at said term
every four years thereafter, elect a
discreet and prudent person, being a
freebooter and citizen thereof, whose
duty it shall be to assess, list and re-
turn as herein provided, for taxation,
all the real estate in his county, not
exempt from taxation, and said asses
sor Ief1re entering upon the duties of
his Office, shall execute and deliver to
the Court a bond with two sufficient
sureties in the penal sum of FIVE thou
sand dollars, conditioned, to faithfully
and impartially discharge all the du-
ties imposed, or to be imposed, by law
upon him, payable to the State, and
he shall also take and subscribe, before
the Clerk of said Court, an oath, hon
estly, faithfully, impartially and fear
lessly to assess, value and list all real
estate in his county, not exempt by
law from taxation.
Sec. 2. Belt further enacted, Said
assessor shall proceedto assess the real
estate in his county in manner follow
ing, viz. a: He shall first prepare a
complete list of all taxable real estate
IN each civil district or ward of his
county, and then select in each dis
trict or ward, with taxable realty
worth less than 5000, 900, by the last
assessment, one, and in all other dis
tricts or wards, two reputable, discreet
and prudent men, freeholdersand resi-
dents therein, as assistants, and he
shall administer to each an oath, that
he will honestly, faithfully and impair
TALLY assess and value each and every
tract or lot of land in his district or
ward; and these two assistants, togeth-
er with the assessor, shall proceed, at
some designated place in each district
or ward, to assess and value, in writ
ing, all the real estate in said district
or ward, giving the name of each
owner, in alphabetical order, and set
ting out the number of acres Of each
tract, and if the same be in a town,
the present number of the lot, and the
number of front feet, and the depth
thereof, and the assessed value of each
tract or lot, and the list shall be sub
! scribed by each, and returned to the
Clerk of the County Court by the as
SCISSOR; and in all cases, of disagreement
in valuation by the assistants, the as
SCISSOR shall determine the value, and
he shall determine the value of the
real estate owned by his assistants, and
the Judge or Chairman of the County
Court shall determine the assessed
value of the real estate of the assessor,
and certify the same to him; and in
districts and wards where the assessor
has only one assistant, the Judge or
Chairman, in cases of disagreement in
valuation between the assessor and his
assistants shall determine the valua-
ton Provided, That nothing in this
Act shall be construed to retrict the
power of the Quarterly Court to hear
and determine application as now pro-
vided by law in regard to alleged erro-
neous assessments after the assessor
shall have made his returns to the
County Court Clerk; Provided, That
such application shall be made at the
first term of such Quarterly Court,
occurring more than thirty days after
the return by the assessor, and never
thereafter, excepting, however, as to
non-residents, who shall have until the
second term ofsaid Court, butnOl longer.
SEC. 5. Be it further enacted, All
the real estate shall be estimated on
the principles laid down in Sections
565 and $50 of the Code of Tennessee,
and shall be assessed to the person who
is the owner or reputed owner OF the
same, on the first day of April Of the
year of the assessment.
SEC. 4. Be it further enacted, That
the assessor shall return the assessment
roll of each district or ward, TO the
clerk of the County Court, so soon as
the same is completed; and the same
shall be preserved by said clerk, and
the whole shall be in the hands of the
clerk Of the County Court by the first
day of July succeeding, in all counties
with taxable realty, worth 81, OO0, OOC
or under, and the assessor shall have
one month additional for each addition
al 81, 900, 900 in every county wherein
, to make said return: Provided, That
said return shall, in any event, be
made by the first day of October.
SEC. 5. Be it further enacted, That
the clerk of the County Court shall
enter the assessments aforesaid, in q
fair handwriting in one book, suitably
ruled and substantially bound, show
ing the name in alphabetical order, Of
each owner of the property assessed, III
each civil district or ward, as reported
by the assessor, the contents i'll acre,
: or feet and the assessed value of the
same, giving such description of each
f tract or lot as is shown in the assessor,
9 return, and the book thus prepared
shall be STYLED the "main assessment
roll, and shall contain sufficient mar
gin on the right side thereof, in which
to enter any changes of ownership Of
the whole or any part of a tractor lot
and the lines thereof shall be ruled
with sufficient space between them tC
allow several interlineatiOns, and thi.
. "main assessment roll" shall be KEPT
by the clerk in some safe place Of de
post, in or near the courthouse. AnC
said roll shall have sufficient margin
for noting the tax assessed against each
person for each succeeding year thai
said assessment is made for.
SEC. 6. Be it further enacted, Tha
: the assessment as shown in the "mair
assessment roll, and the changes made
, therein, shall be the only assessment