Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-08-07
STATE LAWS.
AN ACT to amend all laws Tor the asse


STATE LAWS.
AN ACT to amend all laws for the assess
meuJ aud collection OF revenue.
Section l. BE il enacted by the General As
sembly Of the state OF Tennessee, That the
Quarterly County Courts OF eacn county
shall, at the April Term, 1919, and at said
term every four years thereafter, elect dis
Greet and prudent person, being q freebooter
and a citizen thereof, whose duty it shall be
to assess, list, and return, as herein provided,
for taxation, ali the real estate in hts county
not exempt from taxation, and said assessor,
before entering upon the duties or ms once.
shall execute and deliver to the Court, bond
with two sufficient sureties in the penal sum
offIve thousand dollars, conditioned, to faith
fully and impartially discharge all the duties
imposed, or to be imposed, by law upon him,
PAYABLE 10 the stats, and he snail also take
and subscribe, before the Clerk OF said Court,
an oath, honestly, faithfully, impGrtatly,
ana feaTlessly TO assess, value, and list all re1i
estate in his county, not exempt 10y law tIom
Section ,. Be it further enacted, said as
SCISSOR shall proceed 10 assess the real estate
in his county IN the manner following, viz:
He shall first prepare a complete list Of ali
taxable real estate in each civil district OF
ward of his county, and then select IN each
district or ward, with taxable realty worth
less than 500 900, by the last assessment, one,
and in all other districts or wards, two rep
utable, discreet, and prudent men, 1reehOl-
deTS and residents UhCreln, as assistants anu
he shall administer tn each an oath, that he
will honestly, faithfully and impariaIy
SeSS and value, each and every tract or lot Of
land in his district or ward; and these
two assistants, together with the assessor,
shall proceed at some designated place IN
each district or ward, TO assess and value III
writing, all the real estate in said district or
ward, give the name OF each owner, in alpha
betical order, and setting out the number OF
acres OF each tract, and II the same De IN
town, the present number of the lot, and the
number of front feet, and the depth
thereof, and the assessed va ne 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 assessor; and III all
cases of disagreement IN valuation by the as
siStants the assessor shall determine the value,
and he shall determine the value Of the Tea
estate owned by MS assistants, and the Judge
or Chairman OF the COuuty Court snail deter
mine the assessed value of the real estate of
the assessor aud certify the same to him; and
in districts and wards where the assessor has
only one assistant the Judge or Chairman, in
c sses of disagreement in valuation between
the assessor and his assistant, shall determine
the valuation; Provided, That nothing in this
Act shall be construed to restrict the power
of the Quarterly Court to hear and determine
applications as now provided by law IN regard
to alleged erroneous assessments auer the as
SCISSOR shall have made his returns TO the
County Court Cler5; Provided, That such ap-
pIicatfOu 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 of said Court, but UOt longer.
Section 3. Be it further enacted, AL the
real estate snail be estimated on the priuci pies
laid down in Sections 800 and J5b OF the Code
of Tennessee, and shall be assessed to the per
son who is the owner %: eputed owner OF the
same, on the first day OF April OF the year Of
the assessment.
Section 4. Be IT further enacted, That the
assessor shall return the assessment roll OF
each district or ward to the Clerk Of the Couu-
ty Court, 50 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
County Court by the first day Of July succeed
ina in oil 4 lg
S2UO0,00O or under, and the assessor shall have
one month additional for each additional
81 100000 in every county wherein 10 make
said return; Provided, That said return shall,
in any event, be made by the first day Of Oc-
t0beT.
Section D. Be it further enacted, That the
clerk Of the County Court shall enter tbe as
seSSmentS aforesaid, in a fair handwriting in
one book, suitably ruled and substantially
bound, showing the name, in alphabetical
order, of each owner OF the property assessed,
in each civil diStTiCtOr ward, as reported BV
the assessor, the contents IN acres or feet, and
toe assessed value OF the same, giving such
description of each tract or lot as is shown in
the assessors return, and the book thus pre-
pared shall be styled the "main assessment
roll" and shall contain sufficient margin ON
the right side thereof, In which to enter any
change of Ownersht P Of the whole or any part
of tract or lot, and the lines thereof shall be
ruled with sufficient space between them 10
allow several uteElIneatiOnS, and this ''maiU
assessment roll" shalt be kept by the clerk in
some safe place OF deposit IN or near the
courthouse. And said roll shall have sufh-
cient margin for noting the tax assessed
against each person for each succeeding year
that said assessment IS made
Section 8. Be 1t fJlI Jner enacted, That tDe as
SeSsmeut, as shown in the "main assess rent
roll" and the changes made therein, SHALL ne
the On'v assessment of real estate made for
any purpose of taxation in any county or part
theIeOf-Chether for state county, railroad or
Section :. lie il further enacted, That the
Clerk of the County Court of each county
shall, from the main assessment roll" and
from ha at II "a nj
property and of polls, annually prepare a col
lectOr'S book, as provided IN sections 5So and
$50 OF the Code of Tennessee, showing the
amount of tax due from each tax payer 10 the
- ate, county, municipality or railroad, IN
separate columns, except the same shall be de-
liYered by him TO the collector within three
months after the same snail have been deljy-
cred to him by the assessor; and the same shall
show in addition TO the State and county rev.
enue the amount due 10 any railroad from
each tax payer, and said clerk shall then
make out and certify to the Comptroller the
aggregate statement OF the assessed valuation
OF the real ana personal properly OF Gach dis
trict or ward separately and OF the whole, to-
gslhar with i9a taaS fFbe iT1 49, a%a al
same to the Comptroller by mail, on OF before
the first Monday in January in each ear,
and said County Court CLERK shall likewise
certify to the Judge or Chairman OF the CDuu-
ty Court the amount of taxes due the county,
and also to the Mayor of any municipality the
amount due TO the municipality, and to each
the amount of taxes separately.
sectiOn 5. Be IL turtueT enacted, That the
main assessment roll all transfers OF real ss-
tate in his county, and note the same in the
margin opposite the name OF the cOnVeyCr.
and also interllue II at the proper place, al
phabetic8lly, the name OF the cOnVsyee, with I
a desert ptiOn of the land and its value as
herein provided; If the whole of any tract or
parcel has been conveyed, ne shall erase the /
name OF the cOnveyOr and at the proper place
insert the name Of the cOuyeyee, with the as
sess6d description and value; IL part Of any
tract or lot has been conveyed, he shall enter
o u
cOnveyOr, in alphabetical and abbreviated [
words sufficient to indicate the part conveyed |
in quantity general desert ptinn thereof being
sufficient; Provided, 1t identities the lard. the
Gate of the transfer and the name of the COO
veyee; and he shall enter the name OF the con-
Neyee at us proper place IN LLG rOL, Win ]
like deScEt DtiOn Of the land and its value; and
If the whole of any tract or lot Is conveyed Il
shall be Rut down to the COuN6yee at the same |
conveyed ne shall value each part as agJ ged /
upon By the parties; Provided, 1t is not less |
upon the whole than was put upon 10 by the |
assessors, and II the parties fall to agree upon /
the valuation, then he shall proportion each I
to the whole valuation, a. the value OF each is |
10 TIE assessed value OF the whole, and so l
charge each on the main roll, and these en- |
tries ne shall make At the time he takes the
probate OF any conveyance, and mark IL upon
the back as conferred on roll book" And, Pro-
vided, further, Any person buying any land
subj ect 10 a redemption, shall take OF the Of
fcer selling the same a certificate Of the pur-
chase, and shall cause a note OF the s7me to
be entered upon the main assessment roll.
And the property during the time OF redemp-
ton shall e assessed 10 such purchaser: Pro-
vidPd, the Clerk OF the County Court shall be
entitled TO ten cents for noting each change
OF ownership OF real estate in the main assess
ment roll, TO be paid by the party selling the
land.
Section g. Be It further enacted, That the
Register shall register no real estate Of any
character until it shall have been presented
TO the County Court Clerk and so MARIE ed;
and If any such conveyance is so presented to
him for registration, re shall neither note nor
register the same until 10 is so marked, and II
shall be the duty of the Register to have any
conveyance sent unto his OfiCe for registra-
ton acknowledged before any other person