Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1875-04-17
PUBLIC LAWS.


TO authorize Quarterly County Courts of
tor.
SECTION l. Be it enacted BY the
General Assembly of the State of Ten
nessee. That where there is any reye-
nue. due the State, county or any mu-
nicipality, assessed on property or
polls, Tor any purpose, uncollected and
unaeeonnted for, it shall be the duty
OF the Quarterly Court of such county
and such municipality respectively. as
the ease may be, to elect Back Tax
Collector, whose duty it shall be to
collect all taxes levied on property or
polls uncollected and uuaccounted for.
and account for the same as other col
lectors OF revenue and said Back
Tax Collector shall be entitled To q
eredit OF SIX per cent. commission, and
such other credits, commissions not
included, as the various revenue col
lectors were entitled to on the first day
OF January, 1875, and the net amount
oil State, county and municipal rev.
enue thus collected, shall be credited
IN favor of the collector, who was in
default or in favor of his securities as
the case may be; and such Back Tax
Collector shall make the same settle
ment at the same times and places. in
the same manner and with the same
ofhcials as was required of the collect
or IN default; Provided, however. that
no Back Tax Collector shall be Tins
elected until the time allowed bv law
to the original collector to eolleetfa xes
has expired, unless such original col
lector and his sureties shall appear in
open court and consent thereto.
SEC. 2. Be it further enacted. That
the party elected in pursua nee of the
first section of this act, before enter
ing upon the duties OF his Office. shall
execute bonds with good and sufficient
sureties, payable to the State of Ten
nessee, for such sum as the said court
may IN Its discretion require. eondi-
toned for faithful performance of his
duty, and take the oath now required
by law of other Tax Collectors.
SEC. 3. Be it further enacted. That
when said Back Tax Collector shall
have been bonded and qualified. in ac-
cordance with second section of this
act, he shall be entitled TO receive all
the revenue books upon which there
remains any revenue, State, county or
municipal, including railroad and all
other revenues, uncollected and unac-
counted for, from the Clerk of the
County Court of the county for which
he has been elected as Back Tax Col
lector.
Sec. f. Be it further enacted Tia.
it shall be the duty of the County
Court Clerk of said county to take
such steps as may be necessary to en-
able him to obtain the possession of
said revenue books; and, having OBJ
tanned the same, it shall be his duty 10
examine them, and give the said Back
Tax Collector certified copy of all
taxes due thereon and unaccouuted
for, and shall make an aggregate of
said amount. showing amounts due
State, county and municipality. and
for what purpose due, and shall file
the said aggregate In his office. as the
back tax aggregates of said State.
county or municipality, as the case
may be, and shall charge the Back
Tax Collector with the same.
SEC D. Be it further enacted. That
if the sureties of any delinquent Tax
Collectors shall have paid any of the
taxes mentioned In the first section of
this act. and credit shall be given to
him or them as heaein provided. then
and IN that event the officer receiving
same from said Back Tax Collector,
shall pay over to such surety or sure
ties, upon proper evidence of such
payment
SEC. 6. Be it further enacted. That
said Back Tax Collector shall have all
the powers to enforce collections of
said unpaid taxes that were possessed
by the various revenue collectors of
the State on the first day of January,
1875. and his right to levy or distrain
and sell personal or real property be-
longing to delinquent tax payers shall
exist so long as such taxes remaid un-
paid.
SEC. Z. Be it further enacted, That
said Back Tax Collector shall hold his
office during the pleasure of the
Quarterly County Court, which court
may remove him and appoint another,
whenever in their opinion the public
welfare requires it.
SEC. 8. Be it further enacted, That
this act take effect from its passage,
the public welfare requiring it.
Passed March %, 1873.
LEWIS BOND,
Speaker of House of Representatives.
THOMAS Ii. PAINE,
Speaker of the Senate.
Approved March a. 1875.
JAMES ID. PORTER,
Governor.