The Morristown gazette. [volume] (Morristown, Tenn.) 1867-1920, 1875-12-01
COLLECTION OF TAXES.

Sec. III. The tax on privileges Shall De
collected by the Recorder, for which he
will account in monthly settlements with
the Treasurer, and pay the same into the
Treasury, taking the Treasurer's receipt
therefor. Said settlements shall be ex
amined by the Board, and if found cor
rect, shall be approved and entered on
the minutes of the corporation.
Sec. IL. The tax on polls and property
shall be collected by the Town Constable
in the manner hereinafter provided. The
Constable shall make monthly settle
ments with the Treasurer, and pay any
balance in his hands into the Treasury of
the corporation, taking the receipt of the
Treasurer for the same. Said settlements
shall be examined by the Board, and if
found correct, shall be approved and en-
tered on the minutes of the corporation
Sec. 12. The main assessment rolf
of taxable polls and property within the
corporate limits, as prepared and certifi-
ed by the Clerk of the County Court of
Hamblen county, when delivered To the
Mayor, shall be preserved and filed by
him in his office as part of the records
thereof, and shall constitute the basis of
taxation of all polls and property for
corporation purposes. This 8 main as
sessmeRt rolf shall be suitably ruled, in
a well bound book, containing the same
margin and blank lines and spaces that
exist in the main assessment roll' of
the county of Hamblen, and the Mayor
on being officially informed of any trans
fer of real estate listed on said ''main as
sessment roll !" will at once note the fact
and the date Of transfer at the proper
place on said "main assessment roll, in
the same manner that the County Court
Clerk is required by existing laws to do
on the ''main assessment rolP' in his of
flee.
Sec. Is If not made ont by the C0un-
ty Court Clerk of Hamblen county, the
Mayor shall cause to be made out as soon
as practicable from the "main assessment
rolf Tax Book for the town constable,
suitably ruled and substantially bound;
showing the name in alphabetical order
of each taxpayer; the nature of the tax
able property owned by him. the size
and description of town lots; the assess
ed value of all taxable property, and the
number of polls and to whom taxable,-
all in separate columns. This Tax Book
shall show the aggregate amount of tax
es due from each taxpayer, and also the
separate items of which the aggregate is
composed Said Tax Book shall, if
practicable, be placed in the hands of
the town constable on, or before the first
day of November of each year for which
taxes are assessed.
Il
aforesaid, That the town constable, on
receiving the Textbook for any year,
shall Immediately give public notice by
advertisement at four OF the most public
places in the corporation, that the Tax
Book is completed and in his hands,
designating the time aud place in the
corporation at which he will attend and
receive taxes: and after having thus adj
vertised for ninety days, (anless the tax
co are paid before the expiration Of that
time), the town constable shall forthwith
and unpaid; and thus, by distraint and
sale of personal property, enforce the
collection OF said taxes and costs If prac-
ticable. The personal property thus
distFained shall be sold at public sale,
after ten days notice, to the highest bid
der for cash, and no more shall be sold
than Is sufficient TO pay the taxes, costs
and charges, and should the sale pro- |
duce . surplus, each surplus together |
with any property not sold, shall be re-
turned 10 the taxpayer. The town con- |
stable shall receive the same fees and /
commissions as are allowed him on MAX |
ing disfraint for privilege tax.
Sec. Is. Be ii enacted by the authority |
That all taxes assessed on real /
estate shall constitute a lien thereon I'M
til paid; and that in all cases where flax
es assessed on real estate for corporation |
purposes remain due and unpaid on the
first day of June of the year following /
the year for which the taxes are due,
the town constable shall make out a
list of all unpaid taxes on real
estate, and by publication IN some news
paper published in said corporation, shall
advertise said real estate for sale for said
taxes, the printer or publish
er of said paper TO be allowed the fee
prescribed by law for such publication.
Sec. 10. Be it further enacted, That
said advertisement shall be substantially
in the following form: