Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1879-03-18
RECEIVERS Bull.
the Collection and Dis
position Of the Back Taxes Of
the City Of Memphis
The Law Recently Passed by the Ten.
uessee Legislature.

pose of the taxes assessed for municipal cor
porations in this State, whose charters have
been, or may be, repealed, or which may
surrender their charters, and.to provide for
the compromise and make settlement of the
debts Of such extinct municipal corpora
tons, respectively.
Section /. Be it enacted by the gen.
eral assembly Of the State of Tennes-
nessee, That, as to municipal corpora
tiOns in this State whose charters
may have been repealed at the time
this act takes effect, and from time to
time as the charters of other munich
pal corporations may be repealed or
surrendered, the governor of the
State shall appoint an officer for such
extinct corporations, respectively, to
be known as a receiver and back tax
collector, who shall take the oath re-
quired of other collectors of public
revenue, and shall give bond with good
securities, to be approved by the Coun-
ty Court of the county in which the
extinct corporation was situated, in
such sum as the County Court may
prescribe and it shall be the duty Of
the Quarterly Court, at each quarterly
term thereof to see that the bondsmen
continue good and adequate for the
full protection of all persons inter
ested, and for that purpose from time
to time to require further and addi-
tional securities whenever such court
deems the same necessary for the pro-
lection of those interested.
Sec. 2. Be it further enacted,
That such receiver and back tax
collector shall make to the Chan
Gerry Court every three months a full,
clear and complete statement showing
all taxes collected and settled, and all
in his hands that remain to be col
lected and settled. He shall at the
end Of each month pay into the treas
ury of the State the whole sum by
him collected, less his compensation.
He shall distinguish in making such
payments the respective sources from
which the moneys paid in are derived,
showing what is collected from taxes
for general purposes, and what for
taxes for special purposes, designating
the particular special purpose so that
the same may be kept separate in the
State treasury, in order that the treas
urer may pay the same, according to
any lien, priority or equity, if any,
which may be declared by the Chan
Gerry Court touching any of said funds
in favor Of any creditor or class Of
creditors.
Sec. 8. Be it further enacted, That
the back tax-cOlleetOr and receiver
shall, as soon as appointed, enter upon
the duties of his office. 1t shall be
his duty, and he is hereby empowered
to take possession of all books, papers
and documents pertaining to the
assessment and collection of the taxes
embraced by this act.
Sec. 4. Be it further enacted, That
for the purpose of collecting the
revenue embraced in the provisions of
this act, the receiver and back tax
collector is empowered and authorized
to file a general creditors bill in the
name of the State, on behalf of all
creditors against all the delinquent
taxpayers who owed taxes to the ex-
tinct corporation at the time of the
repeal or surrender of its charter,
which bill shall be filed in the Chan
Gerry Court of the county in which
such extinct corporation was situated.
All the said delinquents in any one
county shall be embraced in one sub
pena to answer, and for the same the
clerk shall receive a fee of five cents
for each defendant named in the sub
pena, except for the first, and for that
the fee allowed in other cases, pro-
yided he shall not receive exceeding
$25 for such subpoena and the sheriff,
for serving the same, shall receive for
each defendant ten cents, except the
first, and for that the fee allowed
for like service in other cases
Publication for non residents shall
embrace, in the same publication if
practicable, all nonresident defend
ants, the object being to make one
proceeding embrace the whole taxes
of such extinct corporation. All
pending suits are to be revived in the
name Of the State and consolidated
with the general proceeding herein
provided for, and, when so eonsoli-
dated, to form part Of such general
proceedings. The court In which
such proceeding may be instituted
shall have power to settle and adjust
all equities, priOrities and liens, and to
give all relief, both 10 the defendants
and the creditors, that might be given
if there were as many separate suits
as there are creditors and delin-
quent taxpayers. Such court shall
have power TO enforce all liens upon
property for the payment Of such
taEes, and to order and make all sales
OF property necessary 10 the collection
of such taxes. The taxes embraced
by this act, and which it provides for.
are all taxes imposed by said extinct
municipalities up to the time Of the
repeal or surrender Of their charter.
The Ohancery Court, in the exercise
Of the jurisdiction conferred by thii
act, shall have all the power possessed
by such courts in the administration
of the estates Of insolyent, natural Oh
corporate persons. If it shall appear
that the taxes imposed in any cas-,
were excsssiye tho court shall hav,
power TO reduce the assessment so Al
to make it fair and just.
Sec. s.. Be it further enacted, Thar
back taxes imposed prior to the yea
1875 may be settled in the valid in
daltedpess ofsuch extinct municipal
tiles as provided by SECTION % Of al
act passed March 20, 1875, entitled
" An act tn rannlatA and ~nyqanis.
municipal corporations Of certain pop
ElRtion, and for the increase and dimi
mutton 81 theF R9Esss sRf in Sddi
- III ..F Fl IN LL' r.