Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-07-30
STATE LAWS.
AN ACT to amend all laws for the asse

AN ACT to amend all laws for the assess
ment and collec, ION of revenue.
Section l. Be 1t enacted by the General AS
sembly of the State of Tennessee, That the
Quarterly County Courts OF each county
shall, at the April Term, 1915, and at said
term every four years thereafter, elect dis
Greet and prudent person, being treeholder
and a citizen thereof, whose duty 1t shall be
to assess, list, and return, as herein provided,
for taxation, all the real estate in his county
not exempt from taxation, and said assessor,
before entering upon the duties OF mis- once,
shall execute and deliver to the Court, a pond
with two sufficient suretieS in the penal sum
of five thousand dollars, conditioned, 10 iallh-
fully and impartially discharge all the duties
imposed. or TO be imposed, by law upon him,
payable 10 the State, and he shall also take
and subscribe, before the Clerk of said Court,
an oath, honestly, faithfully, 1mpartlaily,
and fearlessly to assess, value, and list all real
estate in his county, not exempt by law from
taxation.
Section 2. Be it further enacted, Said as
SCISSOR shall proceed TO assess the real estate
In his county in the manner following, VIZ:
He shall first prepare complete list OF all
taxable real estate in each civil district or
ward OF his county, and then select in each
district or ward, with taxable realty worm
less than 500, 900, by the last assessment, one,
and in all other districts or wards, Two rep
utable, discreet, and prudent men, freehol,
ders and residents therein, as assistants, and
he shall administer to each an oaJhy that ne
will honestly, faithfully and 1mpartlalIy as
seSS and value, each and every tract or lot OF
land in his district or ward; ana JneSe
two assistants, together with the assessor,
shall proceed, at some designated place IN
each district or ward, to assess and value, IN
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 be in
town, the present number OF the lot, and the
number OF front feet, and the depth
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 in all
cases of disagreement In valuation by the as
sistants the assessor shall determine the value,
and he shall determine the value OF the reai
estate owned by his assistants, and the Judge
or Chairman of the County Court shall deter
mine the assessed value of the real estate of
the assessor and certify the same TO MIN and
in districts and wards where the assessor mas
only one assistant the Judge or CHAIRMAN, IN
c ,Ses 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 after the as
SCISSOR shall have made his returns TO the
County Court Clerk; Provided, That such ap-
plicatfon 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 lot longer.
Section 3. Be 1T further enacted, All the
real estate SHALL be estimated on the principles
laid down in Sections 565 and 566 OF the Code
of Tennessee, and shall be assessed to the per-
son who is the owner or Ieputed 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 COun-
ty 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
County Court by the first day OF July succeed
ing in all counties with taxable realty worth
81 UOOOOO or under, and the assessor shall have
one month additional for each additional
g. 100000 in every county wherein to make
said return: Provided, That said return shall,
in any event, be made by the first day OF Oc-
Section 5. Be it further enacted, That the
clerk of the County Court shall enter the as-
sessments Aforesaid, in 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 district or ward, as reported by
the assessor, the contents in acres or Feet and
the assessed value of the same, giving such
description of each tract or lot as Is shown II
the assessors return, and the book thus pre-
pared shall be styled the "main assessment
roll T." and shall contain sufficient margin OF
the right side thereof, in which to enter any
change of ownership of the whole or any par
of a tract or lot, aud the lines thereof shall bt
ruled with suftic emit space between them u
allow several interlineatiOns, and this "ni air
assessment roll" shall be kept by the clerk II
some safe place of deposit, In or near TN
courthouse. And said roll shall have suh
Gent margin for noting the tax assessed
against each person for each succeeding yea
that said assessment Is made
Section g Be 1t further enacted, That the as
sessment, a. shown in the "main assessment
roll" anG the changes made theralI, Sdall o.
the only assessment OF real estate maze 10
any purpose of taxation in any county or par
tbereof-Whether for State, county, railroad o
municipal purposes. M. -
Clerk of the County Court OF eaci count!
shall, from the "main assessment roll" an
from the returns of the assessors OF persona
property and of polls, annually prepare col
fector's book, as provided in sections 5So ant
$50 of the Code OF Tennessee, showing tn
amount of tax due from each tax payer TO tn
Slate, county, municipality or railroad, IL
separate columns, except the same shall be de
liYereG by him to the collector within thre
months after the same snail nave been delly
cred TO him by the assessor; and the same shall
show in addition TO the State and county rev
enue the amount due to any railroad from
| each tax payer, and said clerk snail thel
make out and certify to the Comptroller tn
aggregate statement of the assessed valuation
| OF the real and personal property Of each dis
| trict or ward separately, and OF the whole, 70
gether with the taxes due the State, and ais
| the poll tax due, and he shall forward tn
same to the Comptroller by mall, on or befor
| the first Monday in January in each year
and said County Court Clerk shall Hkewis
certify TO the Judge or Chairman OF the Coun
tv Court the amount of taxes due the county
and also to the Mayor OF any municipality tn
amount due to the municipality, and to eacl
| the amount of taxes separately.
Section 8. Be 1t further enacted, That tn
| clerk Of he County Court shall enter upon tn
| main assessment roll all transfers of real es
tate in his county, and note the same In IN
margin opposite the name OF the cOnVeyol
| and also interline 1t at the proper place, al
| nhabeticalIy, the name of the conveyee, witt
| a description of the land and It's value a
| herein provided; If the whole OF any tract o
| parcel has been conveyed, ne snail erase Tn
| name of the conveyor and at the proper plac
| insert the name Of the cOnVeyee, with the as
| sessed description and value; If a part OF an
tract or lot has been conveyed, ne shaII ente
| upon the margin opposite the name OF ID
| conveyor, in alphabetical and aboreVlate
| words sufficient TO indicate the part conveye
| in quantity, general description thereof bein
aT "A Gent: Provided IL Identifies the land tn
| d ate of the transfer and the name OF the con
| yeyee; and he shall enter the name OF the cor
| veyee at its proper place IN the lOIi, with
| like description OF the land and It's value; an
| II the whole of any tract or lot is conveyed,
| shall be put down to the cOnYeyee at the sam
| value as is shown by the assessor; If part !
| conveyed ne shall value each part as agI ee
| upon by the parties; Provided, II Is rot les
| upon the whole than was put upon 1t by I'll
assessors, andif the parties fall to agree upo
| the valuation, then he shall proportion eac
| TO the whole valuation, as the value OF each
| To the assessed value of the whole, and s
| charge each on the main roll, and these eI
| tries he shall make at the time he takes th
| probate of any conveyance, and mark IL upo
! the back as entered on roll book" And, Pr
vided, further, ANY person buying any Ian
subj ect 10 redemption, shall take OF the o
| ficer selling the same a certificate of the pu
chase, and shall cause a note OF the same
be entered upon the main assessment rol
And the property during the time OF redeml
tion shall re assessed TO such purchaser; Pr
yiCed, the Clerk OF the County Court shall /
entitled to ten cents for noting each chang
OF ownership OF real estate in the main asses
ment roll, TO be paid by the party selling Il
! land.
Section 8. Be 1t further enacted, That Il
Register shall register no real estate of al
| character until ii shall have been presentt
to the County Court Clerk and so marke
and II any such conveyance is so presented
| him for registration, LIE shall neither note n
/ register the same until It is so marked, and
shall be the duty OF the Register TO have al
conveyance sent unto his ONCE for registr
lltr