Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1877-03-06
b AurHoRITY.l
A Bill entitled An Act to extend the time in
which to collect the taxes assessed for the

A Bill entitled An Act to extend the time il
which 10 collect the taxes assessed for IL
year 1876, and for the relief Of the pespis.
Section l. Be it enacted BY the gen
eral assembly OF the State of Tennessee
that the county trustees OF the severa
counties of the State shall not make on
and deliver to any sheriff or constable,
certified statement of the unpaid take
due from delinquent taxpayers for th,
year 1876, IS is required by the 9th sec
ton of an act approved March "a, 1876
entitled An act more cheaply to collec
the State, county aud municipal reve
nue." until the 10Th Of October, 1877. =
See. 2 Be it further enacted. that ID,
said county trustees shall retain the taA
lists aud collect the taxes until the sale
10th OF October, 1871; provided, how
ever, that said trustees, before proceed.
ing further to collect said taxes, together
with their securities, shall appear before
the County Courts OF their respective
counties and acknowledge in writing
their willingness to be bound under the
terms and conditions of their bonds fol
the collection Of said taxes; and in case
they rsluse to appear and acknowledge
their liability anew, then said trustee is
to enter into a new bond for the faithful
performance of his duties; provided,
however, that if any trustee shall fail Oh
refuse to renew his bond, or give a new
one as h%ereinbefore provided, then ia
such case said Office of trustee shall be
declared vacant, and the County Court
shall proceed at once to fill the vacancy
as required by law; provided further,
that said trustees shall renew their bonds
or give new ones, as heretofore provided,
on or before the first Monday ia April,
1917.
Sec. 3. Be it further enacted, that on
the 10Th of October, 1877, il shall be the
duty Of each trustee Of the State to make
out a certified statement Of the unpaid
taxes due from delinquent tax payers in
his county for the year 1876, and deliver
the same to the constables and sheriffs
thereof, as required by the fifth section
of the act aforesaid, entitled IAN act
more cheaply to collect the State, county
and municipal reveaue"
Sec. 4. Be il further enacted, that in
all cases where any trustee has male out
and delivered to the constables or sheriffs
Of his county a certified statement Of the
unpaid taxes from delinquent taxpayers
in his county for the year 1876, said
sherifs and constables are hereby com
manded to suspend all further collec.
lions Of said taxes, and to return said
certified statement to the trustees Of their
respective counties, and account for and
pay over the money collected by them
under existing laws.
Sec 5. Be it further enscted, That in
all cases where taxes for the year 1876
remain due and unpaid on the Goth OF
October, 1877, the sherifs and coHstables
70 whose hands q certified statement oil
said unpaid taxes shall have come as
above provided, shall proceed to distrain
and sell, in all respects as now provided
by Law, personal property, if to be found,
for the payment of the same, and 10 all
cases where taxes for said year remain
due and unpaid on the 10Th of Novem-
Der, 1871, then the trustees are to pro-
eaed to advertise for sale, to be held on
the 20th OF December, 1877, all real es.
tate against which any demands for
taxes for the year 1876 may exist; pro.
vided, however, that nothing herein ex.
pressed shall prevent the trustee from
selling personal properly for taxes, OF
otherwise proceeding to collect the taxes
for the time mentioned. other than by
the sale of real estate after the 20th Of
December, 1877.
See. 6 Be it further enacted, That
when said sales of real estate shall have
been completed, aud within thirty days
after the Goth OF December. 1877, the
trustee shall certify said sales to the
circuit court Of his county, and 10 all
other respects, 10 wit. confirmation,
vestipg Of title, the giving of the pur.
chaser possession, the right to redeem,
and all other rights and proceedings
shall be had IN regard to the collection
Of taxes, except as herein provided, is
hereby declared TO be in full force and
effect; provided, that the collection OF
sll municipal taxes be suspended until
the lst day Of April, 1871.
Sec. Z Be it further enacted, That SO
much Of section 81 OF an act passed
March p, 1873, entitled IAN act to pro,
vide more just and equitable laws for
the assessment aud collection Of taxes
IS imposes a penalty Of II per cent. on
the lst day Of June Of the year following
the year for which the taxes we're az
assessed, be and the same is hereby
repealed.
Sec. 3. Be it further enacted, Thai
this act take ehso; irop aud after its
passage, the public welfare requiring it
Passed February ii, 1877.
EDEIS T. TALIAFERRO,
Speaker house q representatives.
HgsH II MOApoo,
epeaker Of the senate.
This bill hsviog been presented to ID,
governor on the ed day Of February
1871, and the governor having failed /,
return il within tie time prescribed b
lBv, the came is hereby declared Il
have become a lay, tbiSihp lsl day 0
March, 1877.
EDww T. TALI4FgRRO.
Speaker house Of representatives.
HUGH ~ McADoO,
Speaker Of the senate.
R0BBlNG THE MAILS.