Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1881-02-13

Something Iatelligible Deman

something lateiI1SiDie Demanded
Mr.. EDITOR: In the early part of
last year, at the instance and request
of our worthy county trustee, inves.
tigsted with care our laws relative to
the assesms and collection Of taxes.
The numerous acts upon the subject,
some of them drawn with astonishing
looseness and csrelessness, made my
labors quite difficult, and it is possible
that the conclusio ns as to what the
law really is may not, in every in
stance, be correct. The confusion
which exists is the natural and inevi-
table result of so much hssty and ill
considered legislation. It is unfor-
tuOate for the government and the
tax payers, and dangerous to the col
lectors and their sureties, that such
freqaeni changes are made aud such
uncertainty prevails.
1t seems to me that subject of such
Importance and general interest should
he Iegislated upon with the greatest
caution and deliberation. Our law-
makers should give attention, aud
should pass complete law on the sub
ject The very best talent in the as
sem bly, should be used in the prepara-
ton OF such law. 1t is believed that
the COLLATION. and considerations of the
several statutes, as presented below,
will prove interesting to the general
reader, and be of some service to the
legislator who may be disposed to take
the matter in hand with tue view of
working out law, simple, yet CONS
pIete, in it's provisions.
The assembly of 1873 (acts, chapter
11S) made a bold and fair attempt to
provide just and equitable law for the
assessment and Collection Of revenue
for State and county purposes. This
act expressly repealed all former acts
and parts of &C g in conflict therewith;
and as it was quite full and explicit,
touching and providing for almost
every branch of the subject, it will
have t. be looked to in considering the
force and effect of the subsequent
changes.
The next act, passed March %, 1875,
(chapter 81. was to amend all laws for
the assessment and collection of reve-
nue." 1t made no change in the
manner of asses sing and collecting
and polls; but made new law entirely
touching the assessment of real estate.
Its provisions will not be noticed fur.
ther here than to say that 8 single as
SCISSOR of real estate for each county
was to be elected by the quarterly
county courts every four years, whose
duty lt should be to assess, with the
aid of his assistants, all the real estate
in his county; and upon and from his
return the clerk of the county couI1
was to make and preserve the "Mair
Assessment Roll" This roll and the
changes made therein from time tt
time as provided was to bs the only
assessment of real estate, whether fol
State, county, raiiIoad or municipa
purposes, and so much of the chsrte
act- Of any city or towu as were il
conf1,c1 herewith were repealed. TIL
assessor under this act was to maxi
his return as early as he could, and il
any event by the Let of October; ant
the county clerk was required to pre-
pare and deliver the tax-bOOk to tn
collector aUittin three months from tn
assessors TeturD.
The act of 23rd of March, 1875
(chapter 91) abolished the Office o
revenue collector, the office of coilecto
of railroad taxes, and the office O
corporation tax collectors. and pro
vided thu t all taxes thereafter, whe the
Stst', municipal or county, levied oil
property and polls should be paid t
the county trustee; but all privileg
tdIes were still to be collected by to-
Clerk of the county court.
Under this act all property and pol
taxes become due and payable on th
first Monday in June, (section 3
and by section it was made the dut,
of the trustee on the first Mondoy o
the third month next following the re
ceipt of the-tax book to make out an
deliver to the constable of each distrie
and ward Tor to the sheriff in certai
EVENT. certified statement Of the un
paid taxes due from such ward or dis
trict. The said statements, in tn
hands of said officers, were to have th
force and effect of an execution from
court of record, &c. These officer
were to collect and return an
pay over to the trustee, on or before to
last day of the third month next en-
suing, the receipt of the statement
lSection g..
The trustee was required to settl
MONTHLY ION the lat MOndaV) with tn