Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1877-09-22
BACK TAXES.
instruction from the Comptroller
to County Trustees Concern
ing the Taxes Of 1876.

The Comptroller has issued the
following circular:
COMPTROLLER OFFICE, Nash
vile, Tenn, Sept. 18th, 1877.-T6
Trustees: In extending the time in
which delinquent taxpayers could
pay their taxes for 1876 (Acts 1877,
chap. 3, p. g., it was evidently the
intention of the Legislature that
these taxes should be paid before
the Goth day of October, 1877. But
if each taxpayer who is in arrears
should postpone, or be allowed (by
want of action on the part of the
Revenue CollectOr) to postpone pay
ment, until the 10Th day Of October,
it would be impossible for the Rev
enue Collector to receive the money
on that day and write receipts for
the same. 1t is important, there
fore, that you be very active and
use every possible effort in making
collections from this time forward;
and | would suggest that you have
your accounts in such shape that
you will be able either to deliver
promptly to the Sheriff or Consta-
bles, on the Goth of October, a certi-
fed statement of the unpaid taxes
for 1876, or be able yourself to dis
train personal property on that day
and each succeeding day. Reference
is here had to Sec. >, chap. 81, acts
1877; and in this connection atten-
ton is called to the fact that "noth-
ing is exempt from distress for
taxes.
In case of non-residence or local
insolvency of any taxpayer, you
must deliver certified statement of
unpaid taxes to the Sheriff of such
nOn-reSident'S or insolVent'S county.
Your certified statements will be
authority for the officers to levy
upon and distrain personal prop
erty.
It is the duty of the Sheriff and
COnstables to return these certified
lists to you on the Goth of Novem-
Der, accounting to you for each sep
arate tax. On the Goth day of No
vember you will proceed to adver-
tise for sale, to be held on the Goth
of December, all real estate against
which any demand for taxes for the
year 1876 may eXist-care being had
not to sell the real estate of any tax
payer who may own sufficient per-
sonalty, out of which the amount of
the taxes can be made. For form
and manner of advertisement, see
Acts 1875, chapter 81, section %,
page 13j. Within thirty days after
both December, it will be your duty
to certify said sale to the Circuit
Court of your county.
1t would be well for you to have
circulars published covering the
above points, and to distribute the
same in each district in your county,
urging, at the same time, the delin-
quent Taxpayers to come forward
and pay their taxes without further
delay. This is very important
matter to you. Prompt and ener-
getic action now may relieve you Of
considerable annoyance hereafter.
The list of errors and insolvencies
must be presented to the County
Court at its January term, 1873.
Hereafter a strict compliance with
the requirements of the law, in re-
gard to monthly reports and month
ly settlements, will be required, and
the penalty imposed upon collectors
for failure or refusal to pay over
monthly will be enforced. Revenue
Collectors for 1876 will be required,
under the law, to make final settle
n1e3H with this Office on or before the
fourth Monday in March next, ac-
counting for all taxes due for said
year. JAS. l.. GAINES,
Comptroller.
P. Stakes for 1877 are due on
the first Monday in October, 1877.
See acts 1877, CHI. 10, sec. 3, p. 80.