Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1875-05-06
Taxes.

OIl IIIG ludOJGI.
: "An Act to relieve taxpayers
and tax-collectors Of the pen
alties provided for in the 57th
section of the Revenue Act,
passed March %, 1873.
Section 1 provides:
That all taxpayers of taxes
levied during the years 1873 and
I1874, shall be relieved Of the
penalties fixed and prescribed
in section 81 Of the revenue act,
Ipassed March %, 1873, upon the
payment Of all taxes now due
from them as tax payers, pro-
vided the same shall be paid on
or before the first day Of Octo-
Der, 1875.
Sec. 2. The penalties against
Revenue Collectors shall not be
released in cases in which said
collector has collected the mon
ley and used it; but in such ca
ses, if securities are forced to
pay for their principals, the pen
alties as to them, shall be re-
LEASED, if the taxes, with inter
est, shall have been paid on or
before the first day OF October
next.
The second act was approved
and takes effect from March y
It is entitled an act
'To extend the time in which
to collect taxes assessed for
the year 1874, and for the re-
lief of the people"
Section l provides
That all persons be allowed
until the 18th day of Noyeln-
Der, 1876, to pay their taxes due
for 1874, and until that time no
penalty shall attach by reason
Of failure to pay the same before
that time.
Sec. 2. Until the time men,
toned in the preceding sec
ton there shall be no distraint
or sale of personal property, nor
sale of real estate for unpaid
taxes for the year 1874 by any
collector oftaXes, State, county,
municipal or railroad.
Sec. 3. Sections 81 and 81,
and all other sections Of an act
entitled can Act to provide
more just an equitable laws for
! the assessment and collection
of revenue" chapter CAFIII,
passed March ., 1919 and alIlawS
that are in conflict with this act
are repealed.
Sec. 4. In all cases where the
taxes for the year 1874 remain
due and unpaid on the 10Th day,
Iof November, 1875, Tax CoIlec-
tors shall proceed to distrain
and sell, in all respects as now
by law provided, personal prop
erty, if to be found, for the pay
ment of the samc-and in all
cases where taxes for said wear
remain due and unpaid on the
first Monday OF December,
1875, then Tax Collectors to
proceed to advertise for S lie, to
be held on the first Monday in
January, 1876, all the real cS-
tate against which any demands
for taxes for the year 1917 may
exist; Provided, however, roth
ing herein expressed shall cut
off the Tax Collector from sell
ing personal property, for taxes
or otherwise, proceeding to col
lect the taxes for the time meE-
toned, other than by sale Of
real estate, after the first Mon
day of Dec, 1875.
Sec. 5. When said sales OF
real estate shall have been COM
pIeted, and within thirty days
after the first Monday Of Janua-
ry, 1876, the Tax Collector shall
certify said sa'es to the Circuit
Court Of his county, and in all
other respects to-wit: Confir-
nation, vesting Of title, the
giving of the purchaser posses
sion, the rights to redeem and
all other rights, proceedings
shall be had in regard to said
zeal estate as now by law proyi-
ded; and all law in regard to
collection of taxes except as
herein provided, is hereby de-
clared.to be in full force and eff
feet.
Sec. 6. Suretie5 Of tax collec-
tors, in order to the fixing of
their liability beyond doubt un-
der the operation Of this act,
are hereby required to appear
before the County Court OH the
1st day of April, or some day
before the first Monday in May,
1875, and acknowledge, in
writing, their willingness to be-
come and remain liable for all