Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1879-04-04
PUBLIC LAWS--BY AUTHORITY.
Chapter 20.


AN ACT for rigid collection of the revenue.
SECTION l. Be IL enacted or the General sse0l6y or
are hereby made assessors to assess all property
whi h. by mistake OF law or facts has net been as
sessed and II is hereby made the duty of such col.
lectors in all cases whereby property has not bet
asst ssed, but on which taxes ought 10 De paid by
law, mm- diately assess the same and proceed 10
collect the taxes and If the owner of the property
admits the liability Cf the property to taxation but
disputes the assessment, he may have a Tevaluatcn
before the judge or chairman OF tie county court at
any time within one mouth; and In SUCH case the
Judge CHARM aforesaid may hear proof and fix
the assessment or valuation, and this snail be final.
Sec ?. Be IL Jtirther enacted, That In case the
owner OF property denies the right of the State,
county, city TO tax his properly, ard claims
IN It It Is exempt by virtue or the constitution or any
amounC or value fixed In assessing the property,
then such collector shall furnish the facts to the
chairman of the county court as 10 the county tax
and to the mayor of the city or town as TO the mu
nicipal corpO atioa taxes and If by these several
officers OF any of them. he is directed TO pro
csed to the collection OF the taxes he shall tmme-
tcs OF the peace of his county warrant or variants
for said taxes. and which shall be served the
justice the peace In sale county. the warrants
may be for the stare, ty ana municipal eOrpo-
OF the peace are hereby given jurisdiction to try All
such cases, no matter what the warrant, and the
appeal to either party the circuit court and the
appeal shall go to the next succeeding ter unless
the court is in sion to which The appeal is taken
ana in that case the appeal shall be 10 the term
being hello, and shall be entered and tried at that
Sec 3. BE 1t further enacted That in case the
owner of property putes botu tie assessments as
to the amount and tbs r hi to TAX his property then
he shall be allowed days 10 have reasSessment
before the judge or chairman OF the county court.
the of che ten days the taX-colecOr shall
proceed as under the second section
see 4 BE further enacted, That In cases arising
under is law, it shall be the duty Of courts, the
circl and supreme courts In OF appeal, 10
hear and determine the questions arising in pref
eFence TO AL ether cases.
See. s. Be IL further ead ted That every collector
| of taxes making assessments and collecting tdxe
under the provisions Of this act shall keep book
upol which he shall enter ali property assessed by
him. giving description of the property so as
sessed. the amount of taxes so collected; and upon
his final settlement with the comptroller and the
| county court, shall file copy of the same, under
OATH stating that said copy contains true and per
/ feet list OF all taxes collected by him.
Sec. D. Be IL purifier enacted, That this act take
effect from and after its passage the public welfare
| requiring IL.
| Passed March 7, 1879. Il. P. FOWLKES,
| Speaker of the House of Representatives.
| j. R. NEAL,
| Speaker of the Senate.
| Approved March u. 1879.
| ALBERT s. MARKS, Governor.
l. Charles N Gibos, Secretary OF State of the Stat
of Tennessee certify that the above is correct cop
| OF 40 act OF the General Assembly OF the STA o
| Tennessee, the original of which Is on file in m.
| Office. CHAS. N. GIBBS, Secretary OF State.