The Milan exchange. (Milan, Gibson County, Tenn.) 1874-1978, 1877-04-05
ASSESSMENT AND COLLEC-
TION OF TAXES.
Provisions of the Bill Recently
Passed by the General
Assembly.


where there are wards, one for each
ward, being a freebooter or citizen
thereof, whose duty it shall be to as
sess, list and return, as herein provid-
ed, for taxation; and said assessor,
before entering upon the duties of his
office, shall take and subscribe, before
the Clerk of the Court, and file with
him an oath, honestly, faithfully, inn
partially and fearlessly to assess, val
ne, list and return all real and per-
sonal property and polls in Lis district
not exempt by law of taxation. And
he shall visit in person each and ev-
cry tract o. parcel of land assessed
and valued by him.
Sec. .. That said assessors shall
assess real estate in the manner fol-
lowing: They shall prepare a COM
plete list of all taxable real estate ia
their respective districts or wards,
giving the name Of each owner in al
phabetical order, and setting out the
number of acres of each tract, and
the assessed value thereof, giving if
the same can be done, the surveyors,
districts, range, township and section,
then such mode Of description shall
be adopted as will identify the prop
erty and its location, 10y giving the lands
by which the tract is bounded and
if the said real estate be in town,
the present number Of the lot and the
number Of front feet and the depth
thereof, and the assessed value of
each tract and lot, and shall also as
sess and list the personal property
and polls liable by law to be taxed.
/ Sec. 3 That in making the assess
ment, AL property shall be assessed at
its cash market value, and upon the
principle laid down in section 564 and
! 566 of the Code, and to the person
who is the owner, or reputed owner,
on the first day of April of the year
of the assessment; and said taxes
shall be due and payable on the first
/ Monday of October Of the year for
which the taxes were assessed.
! Sec. t. That the asscssOrs shall
complete their assessment on or be-
fore the first Monday in June of earh
year, and on that day shall meet at
the court house Of their respective
counties, and shall organize as a
Board of Equalization, and when or
! gained, shall make such cxamina-
/ lions, comparisons, corrections and
/ alterations as may be necessary to
produce a fair and just equalization of
the assessments IN the several districts
and wards in said county.
Sec. 3. That if any person shall
conceive himself agrieved by any as
sessment, he shall present the matter
to said Board by petition or other
wise, and if il shall appear 70 ma
iority Of said Board that the assess
ment complained Of is erroneous, i'm
! proper or unequal, when taken in
connection with other assessments in
the same district, the proper correc-
tons shall be made. And having
completed same equalization, the AS
/ sesscrs shall sign and return their re-
/ Spective lists to the Clerk Of the Coun-
( ty Court on or before the 18th day Of
June each year; provided, the Quar-
terly Court shall have authority to
hear and determine applications in
regard toalleged erroneous assessments
after the assessors shall have made
/ their returns to said Clerk.
7 See. 6. That the assessment thus
made shall be the only assessment of
. property and polls for any purpose OF
taxation in any county or part there
of whether for State, County, Schools,
Railroad Or Municipal purposes, and
! no assessment blanks, other thancom-
mon blank books shall he used in
making the assessment
/ Sec. Z. That the Clerk Of the Com-
ty Court shall from the list returned
by the assessors annually prepare 4
collection book as provided in Section
5SS and $50 Of the Code, showing the
amount Of tax due from each tax
payer to the State, County, Schools,
Railroads md municipalities in sepa>
rate columns, which shall exhibit the
amount due from each tax payer for
each particular purpose, and also the
aggregate amount due and all certi>
fed statements Of taxes due from de-
linquent tax payers, made and deliv-
cred by any County Trustee to any
Constable or Sheriff Of his county for
collection shall in like manner set ont
separately each item of taxation for
the information of the x-payerS, and
all amounts levied respectively for the
purpose of paying the interest on the
principal of any State, County, Mu>
nicipal or Railroad bonds, shall he
placed in a separate column, and sEall
deliver said bond to the Trustee, by
the first day of October of each wear.
And the Clerk shall also make out
and certify to the comptroller an ag-
I GICAslAt HAtNNNllIiiL VI klJC tlSskSStd AZ
uation Of the real and personal prop
erty of each district separately and the
whole together with the taxes due tie
State and the poll tax due, and he
shall forward the same by mail to the
Comptroller on or before the 18th day
of November of each year, and said
Clerk shall likewise certify to the
( Judge or Chairman OF the County
Court the amount of tax due the coun-
( ty, and also to any Mayor of the Mu-
nicipality the amount due the Munic-
ipalty, and to each the amountof taxes
separately.
Sec. s. Thatatthe April term annu>
ally of the County Court, therate of tax
alton for the County, School Railroad
and other purposes shall be fixed by
the Court and entered upon the min
utes thereof, as now declared by law,
and the Cities and Incorporated Towns
shall, certify the rate of taxation levied