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

ton of such an object, and the section
IF the acG IL purpur.s to amend had
previously been amended in The Very
same particular. Tne act (chapter 49,
seems 20 refer exclusively to tax,
thereafter levied. Upon the whole, If n
extension of the t me for the collection
Of due taxes was intended by said acts,
am inclined to the opinion that that
In,enuon failed; but still the pro-
Visions of the act would govern as to
taxes thers after accruing.
On the 70 b Of MArcb, 1879, (chaptar
245) an act was passed relieving the
trustee from the duty of making
search Or the premises Of delhi queuts,
and providing that upon the returns
of The constabies or sheriff, he (the
trus et) should adve, tlse and sell on
the first Monday Of January (of each
Year, ,he real estate OF such Geiin~
quents. This act makes no exception
touching muDici al taxes.
Now, what results upon the return
of the cOnstabjes and sheriff? Must
the trustee wait till the first Monday
of January before he should sell fer
such taxoe; Or must he sell, as former
~, on the first Monday in July?
Ii the act of March 20, 1871, (ehapter
81 had takeD from the iIustee the duty
| III collecting municipal taxes IN every
| case, inst ead OF holding him TO that duty
| 10 cities OF 5000 iD Inhabitants or over tue
uncertain y Is so mis- duty now would
nos ext t. But the overlooking by the
| legislature OF tae exception contained
ia The 81 section of said ec6 has work,
| ed confusion.
There no longer remains any reason
| Why the trustee should be burdened
with the duty o! collecting the reve~
nut for any city or town, but great
reason why the cities and towns should
| collect t0elr own taxes.
/ think that the trustee is not au-
thorized in the present condition OF
the law to make any sale of real es-
tate for municipal taxes before the FIR, [
Monday of January. II, however, II
should be bis duty to sell on firsl
| Monday In July, and be should omit
to DO 80, the lien of The corporation on
the real estate of delinqdents for the
unpaid taxes would continue and
might be enforced Of not by sale on
| titeC Monday in January, at least) by
bill in cnancery. (Act, 1875, chap. 81
etc. 81.
The law now seems to be as follow O.
l. Assessors for each civil district
and ward IN cities where population
was 5000 or over by census of 1870
must be appointed at the April term o.
county court.
2. They assess for State and county
taxes; and, in cities of the population
nameO, for municipal taxes.
3. they assess TO him wuo is owner
Oh Aprli 1st.
They must meet on the fir
Monday Of June aud equalizs. AND
then make return of their lists to the
County court cleIk by Is b OF June.
5. The CLERK shall make and deliver
to the -rustee the Textbook by lsE day
of OCTOBER.
s. Municipalities of less than DOC
inhabltants, by CENSUS of 1870, must
assess and COLT CT their taxes as before
tue act Of Marcn % d, 1875.
z. All ststs and county taxes are due
and payable On the first Monday o.
October for the year for which they are
!, assessed.
| S. The taxes of cities OF 8 900 in.
haoitanis or over, are due and payable
also tn first Monday of o. obei; and
If thsy are not aid by the fist day OF
february, the trustee must make and
give out to the cOnstabies Tor sher,ff)
the cert ii I'd statements reouired; anu
| these officers must make search on the
premise of the deliL quent for personal
property. and file his off 1avit t. thu
effect W til his return tt the trus tee on
or before the first day Of May. The
trustee cannot proceed TO Sell for such
taxes till first Monday of January
when the sale for taxes due State aud
county takes place.
Q. When The trustee receives the tax
book he must hold the same till the
fret day OF February following his
receipt; and then make out and deliver
his certifie ed .tatements of naunicipo
taxes due to cun-tabies; but he must
n give out the tatements Of unpaid
STATE and county taxes until first day
of September, and as to these taxes
the c1nstables must make return by
'a't day of n ,vember.
I 10. Upon T. Urn of the constables OIL
, sheriff the trustee must advel tiee the
: lands of the delinquents for thir; J
days las provided in act 1879, chaptel
3 245. b. ction 81, and sell on first Mon
day Of January.
> IL. The trustee reports his sales
3 wht tner for SAFE aud county alone
tor State, county and corporation) t.
the next session Of the circuit court o
! his county, as required Of collector
3 under section IS of act of 1873.
! II. AT the January term of tn
county court next succeeding the re
i, turn of the tax lit to him, the truste
t must present his lists of inaccuracie
aud iusolvencies and have same &C e.
upon. LEWIS TILLMAN, JR.