The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1875-04-01

Register shall register no conveyance of real
estate of any character, until it shall have
been presented to the County Court Jerk
and so marked; and il any such conveyance
is presented fer registration, he shall neither
note nor register the same until 1t is so
marked, and it shall be the duty of the Reg
lister to have any conveyance sent unto his
Office for registration acknOW lodged before
any other person than the County Court
Clerk of his county, so marked; and 1t shall
be the duty of all clerks Of courts, where
the title of any real estate Is Invested out OF
one person and vested in another, to see that
the copy Of the decree describing the pro-
perty is sent to the County Court Clerk, III
all cases W here the parties do not take OF
him deed or demand copy Of the decree
for registration; and where-the title Of any
real estate in the county Is vested IN another
By a will or devise, admitted to probate, 1t
shall be the duty OF the Clerk of the County
Court to so enter il upon the main assess
ment roll; and any person conveying any
real estate, who does not see that the same
Is charged upon the main assessment rolI to
the conVeyee, the same should thereafter be
charged to him, and he shall be liable, upon
, a dis1ri1gQs, for the taxes thereon, unless
lie shows to the collector that the taxes
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
shall be lien for the same-hrst to the
State; second to the comfy; third TO the
city; fourth to the railrCad-enforceabc as
other liens.
Sec. 10 Be it further enacted, at the
April term annually of each County Court,
the rate of taxation for county 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 it
to the clerk Of the County Court before the
first of October each year
Sec. Il. Be it further enacted, if any i'm
pEoVements on any real estate should be des-
troyed by fire, flood or other casualty, then
may the owner thereof, on his application to
the county court clerk, have said realty
damaged reassessed by the assessor of the
district or ward wherein the realty is
situated, and such reassessed valuation shall
be substituted on the ''main assessment roll''
in place Of the original assessment: Pro-
vided however, that such owner shall pay
the costs of SAID reassessment, said costs not
to exceed three dollars.
Sec. Il. Be 1t further enacted, 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 wiChin the bounds of the town and
su beet to taxes, to the end that the same
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.
SIC. To- DC IL llIlAlcI GLdGlCNs Lilhl LllD Us
SCISSOR shall receive for his services such a sum
may be allowed him by the County Court,
not exceeding Fifteen cents for each person
having taxable property listed, and five cents
for each person listed for IA poll tax only; and
in no county shall the assessors elary exceed
one thousand dollars; and the same shall be
paid by the county and municipality in the
proportion that the value of the proper as
sessed for each bears to value of the whole
assessment in the county; and each assistant
all g.
and on -half dollar per day for his services,
the number of days for each district 10 be
fixed by the County Court, to be paid fol-
lows: If the municipality has no interest in
the assessment, these assistants shall be paid
by the county alone; hut if both the county
and municipality were interested in the as
sessment, then each shall pay its proportional
BILE part, as before stated, and the assessor
shall give each assistant a certificate OF the
amount due him from each, and the said
certificates shall be receivable for county or
municipal taxes as it shows upon Its face, or
payable in money, as the holder may de-
mand. The clerk of the county court shall
have and receive of the county besides the
cost ofthe books, any sum allowed by the
quartely court OF his county; net exceeding
five cents per hundred words, and in 10 event
to exceed one thousand dollars, besides the
actual cost of the book; but the county shall
pay no more than any other competent person
could have been engaged at to have done the
same work.
Sec IA. Be it further enacted, that, should
the office of assessor become vacant, the
Quartely Court, upon the call of the judge or
chairman, shall fill the same by the election
! Of another person: and any assessor or clerk
of the County Court, who shall fail or refuse
l 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 munich
| pality, as the case may be, five hundred dol
4 lars, 20 be recovered upon his bond, and may
be indicted or presented for any corruption
IN Office, and fined or imprisoned, or both, in
/ the discretion of the court
/ Sec. Is. Be it further enacted, that tho
/ person elected by the County Court to assess
| real estate, shall also while engaged thereon
! assess and list the personal property and polls
| OF each district aud ward in the county liable
/ by law TO be taxed, and having completed
/ said lists OF real estate and personal property
and polls, and made due return thereof to
/ the County Court Clerk, ais Office shall ex-
/ pire, and the Quarterly County Courts, at the
/ April term thereof tor each year thereafter
and until another Assessor is elected, shall
I elect an Assessor Of personal property and
polls for each civil district or ward in the
county.
Sec Is. Be it fur Their enacted, that so
much of chapter 4 the Code OF Tennessee
entitled ''of the tax assessor and assessment
and of atr- /, .; 3, 1, 3, 6 and7 Hereunder:
and SO much Of the act OF March %. 1879. an,
proved March %, 1878, entitled ian act TO
provide more just and equitable laws for the
assessment and collection ofrevenue for State
and county purposes, ana to repeal all laws
now in force whereby revenue is collected
from the assessment of real estate, personal
property, privileges and poll;'' and so much
of the character, acts of incorporation, ofauy
city, town, or municipal corporation in the
State, as are IN conflict with this act be and
the same are hereby repealed, it being the
intent of this act that there shall be but one
assessor Of real estate in any county. And
this act shall take effect from and after its
passage, the public welfare requiring it.
Passed March %, 1875.