Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-07-29

clerks
OF courts, where the title OF any real estate is
| Invested out OF one person and vested in
/ another, to see that a copy Of the decree -
scribing the property Is sent to tire County
| Court { ERIK In all cases where the parties do
not take of him deed or demand a copy of
the decree for registration; and where the Ii
Tie OF any real estate in the county is vested
IN another by will or devise, admitted to
probate II shall be the du.y OF the Clerk OF
Inc county Court TO so enter II 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 10 the conveyee, the same shou d there
aitef be charged TO him, and he shall be liza
bic, upon dfStEgTdS, 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
second to the county; third to the city; fourth
10 the railrOad-enfOrcib BILE as other liens.
section 10. Be II 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 il,
TO the Clerk of the County Court before the
first OF October in each year.
Section II. Be it further enacted, II any i'm
prOvements on any real estate should be de-
may the owner thereof, on his application to
tue Comfy Court Clerk, have said realty so
d tmaged, assessed by the assessor of the dis
trlct or ward wherein the realty is situated,
aud such re- assessed valuation shall be substi-
t1ted on the "maln assessment roll )" in place
o. 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 l2eBe it further enacted, That the
county Court Clerk shall certify to the mayor
OF any municipality, once per month, all
changes that are made in the ownership OF
any real estate within the bounds of the town
n N fa and hot na
shall be entered upon the certified roll of the
same, together with the valuation thereof;
and this certified roll in the hands of the
mayor, shall list and constitute the basis of all
municipal taxation of real estate.
Section ID: Be 1t further enacted, That the
assessor shall receive for his services such a
sum as may be allowed him by the County
Court, not exceeding fifteen cents for eaen
person having taxable property listed; and
hve cents for each person listed for poll tax
only; and in no county shall the assessors
salary exceed one Thousand dollars; and the
same shall be PAID by the county and munich
panty In the proport' on that the value OF tho
property assessed for each bears to the value OF
the whole assessment in the county ;and each
assistant shall receive for compensation the
sum OF one 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 as follows: If the municipality has no |
interest In the assessment, these assistants
shall be paid by the county alone; but If both
the county and municipality were interested |
in the assessment, then each shall pay its pro.
pOrttOnable part 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-
taxes as il shows upon its face or
payable in money, as the holder may demand,
The 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
ual cost OF the book; but the court shall pay /
no more than another competent person could |
nave been er gagged at to have done the same ]
work,
section "a. Be it further enacted, That |
should the office of assessor become vacant, |
the Quarterly Court, upon the call of the |
J 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
as the case may be, five hun
1red dollars, to be recovered upon his bond, |
and may be indicted or presented for 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 aud |
polls of each district and ward in the county |
liable by law to be taxed, and having COM |
oleted said lists of real estate and personal |
hereof to the County Court Clerk, his office
hall expire, and the Quarterly County Courts |
u the April term thereof for each year there |
u, 1
hall elect an assessor of personal property |
md polls for each civil district or ward in the |
county.
Sectiin l6. Be it further enacted, That so
much of chap. of the Code OF Tennessee en-
tiled "Of the Tax-asSeSsOr and Assessment"
md of arts. l, 2, 3, 5, and T. thereundeI; and
% much OF the ACT of March "a, 1873, approved |
March p, 1873, entitled "An Act TO provide |
more just and equitable laws for the Assess
nent and Collection of Revenue for State and |
}ounty purposes, and to repeal all laws now |
n force whereby revenue is collected from
he assessment of Real Estate, Personal Prop
rty, Privileges and POlls;" and much of |
he charter, acts OF incor pOration OF any city, |
own, or municipal corporation in the State, |
S are In conflict with this Act, be, and the |
anne are hereby repealed, IL being the intent |
4 this Act that there shall be but one assessor
4 real estate in any county. And this Act |
hall take effect from and after its passage, |
he public welfare requiring IL.
Passed March p, 1875.
LEWIS BOND,
Speaker OF the House OF Representatives,
THOMAS II. PAINE,
Speaker OF the Senate.
Approved March o. Is75.
JAMES d. PORTER, Governor.