Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-07-28

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OF courts, where the title Of any real estate ts
Invested out OF one person and vested Ia
another, TO see that copy Of the decree de-
scrtOing the property Is sent TO the County
Court Clerk in an cases where the parties 10
not take of him deed or demand a copy OF
the decree for registration: and where the IL
tie Of any real estate in the county Is Ve-Jed
In another by viii or devise, admitted 70
probate, 1t shall be the duty OF the Clerk of
The County Court TO so enter il upon the main
assessment roll; and any person conveying
any real estate, who does not see that tie
same is charged upon the main assessment
roll to the conveyee, the same should there
after be charged to him, and he shall be liza
BILE, upon dtS.inOTdS, 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 gwen, or the lot or
tract not fully described and until all the
taxes upon any real estate are paid, there
shall be a lien for the Same-tirst to the state;
second to the county; third to the city; fourth
10 the railrosd-enfOrcible as other liens.
Sec. ion 10. Be il further acted, 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, ana
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 in each year.
Section IL. Be ii further enacted, If any i'm
prOvements on any real estate should be de-
sTrOyed by fire, flood, or other casualty, then
may the owner thereof, on his application to
tuo CGnnty Court Clerk, have said realty so
d tmaged, lG-aSseSSed by the assessor OF the dis.
triCJ or ward wherein the realty is situated,
aud such re-assessed valuation shall be substi-
Tilted on the main 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 L. Be 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
and subject to taxes, TO the end that the same
shall De entered upon the certified roll OF the
same, together with the valuation thereof;
and this certified roll in the hands of the
may or, shall list and constitute the basis of all
municipal taxation of real estate.
Section Il. Be it 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 eacn
person having taxable property listed; and
five cents for each person listed for poll tax
only; and in no county SJall the assessors
salary exceed one thousand dollars; and the
same snail be PAID by the county and munich
pality in the propOrt on that the value Of the
property assessed for each bears to the vGlueOf
the whole assessment in the county;snd each
assistant shall receive for compensation the
sum of one and One-h8lf dollar per day for
his services; the number of DAYS for each dis
tTict 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 peylts pro.
pOrtiOnable part as before stated, and the as
SCISSOR shall give each assistant a certificate of
the amount due him from each, aud 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 demand.
The Clerk of the County Court shall have aud
receive of the county, besides the cost Of the
books, any sum allowed by the Quarterly
Court of his county, not exceeding i've cents
exceed one thousand dollars, besides the act
ual cost of the book; but the court shall paw
no more than another com petent person could
have been eogaged at to have done the same
work,
section IA. Be 1t further enacted, That
should the office of assessor become vacant,
Judge or Chairman, shalt 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
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 it 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
pleted said lists of real estate and personal
property and polls, and made due return
thereof to the County Court Clerk, his office
at the April term thereof for each year there
after, and until another assessor is elected,
shall elect an assessor of personal property
and polls for each civil district or ward in the
county.
Sectiin Is. Be it further enacted, That so
much of chap. 4 of the Code of Tennessee en-
titled "Of the TaX-aSseSsOr and Assessment"
and of arts. l, 2, g. d. 5, and 7, Hereunder; and
so much OF the Act of March o. 1873, approved
March p, 1873, entitled "An Act to provide
more just and equitable laws for the Assess
ment and Collection of Revenue for State and
County purposes, and to repeal all laws now
in force whereby revenue is collected from
the assessment of Real Estate, Personal Prop
erty, Privileges and POIls;" and so much of
the charter, acts OF Incorporation OF any 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 it's passage,
the public welfare requiring il.
Passed March %, 1873.
LEWIS BOND,
Speaker of the House of RepreSen tatives.
THOMAS Il. PAINE,
Speaker OF the Senate.
Approved March %, 1875.
JAMES d. PORTER, Governor