Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1877-10-04
Back Taxes.
Instructions from the Comptroller
to County Trustees Concern
ing the Taxes of
1876.

4O4Os
The Comptroller has issued the
following circular:
CONTROLLERS OFFICE, NASH
VILE, TENN, Sept. IL, 1877.-To
Trustees In extending the time
in which delinquent tax payers
could pay their taxes for 1876,
(Acts 1877, chap. 8, p. g it was
evidently the intention of the Leg.
islature that these taxes should be
paid before the 10th day of Octo-
Der, 1877. But if each tax payer
who is in arrears should postpone,
or be allowed (by want of action
on the part of the Revenue COllec-
tori to postpone payment, until
the 10Th day of October, it would
be impossible for the Revenue Col
lector to receive the money on that
day and write receipts for the same.
1t is important, therefore, that you
be very active and use every pos
sible 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
certified statement of the unpaid
taxes for 1876, or be able yourself
to distrain personal property on
that day and each succeeding day.
Reference is here had to Sec. 2,
Chap. "a, Acts 1877; and in this
connection attention is called to
the fact that notting as exempt
from distress for taTeS.
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 insoIvent's coun.
ty. Your certified statements will
be authority for the officers to levy
upon and distrain personal prop.
erty. ~
1t is the duty of The Sheriffs and
Constables 10 return these certified
lists to you on the goth of Novem.
Der, accounting to you for each
tax. On the Goth day
of November you will proceed to
for sale to be held 10th
of December, all real estate against
which any demand for taxes for
1875 exist-care being taken not
to sell the real estate of any tax
payer who may have sufficient per-
sOnaIty, out of which the amount
of the taxes can be made. For
form and mannerof advertisement,
see Acts 1876, chapter 81, section
%, page 1876. Within thirty days
after Goth of 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 delinquent tax payers to come
forward and pay their taxes with.
out further delay. This is a very
important matter to you. Prompt
and energetic actiun now may re-
lieve you of considerable annoy
ance hereafter.
The list of errors and insolven
cies must be presented to the Coun-
ty Court at it's January term, 1878.
Hereafter a strict compliance
with the requirements of the law,
in regard to monthly reports and
monthly settlements, will be re-
quired, and the penalty imposed
upon collectors for refusal or fail
ure to pay over monthly will be
enforced. Revenue Collectors for
1876 will be required, under the
law, to make final settlement with
this office on or before the fourth
Monday in March next, account
ing for all taxes due for said year.
JAS. L. GAINES,
Comptroller.
p. S.-Taxes for 1877 are due
on the first Monday in October,
1877. See Acts 1877, ch. Is, sec.
2, p. 95.
n = r. 4