Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1881-04-16
an set passed on the 24th day Of March,

reyenue;" Provided, however, this Sec
ton shall not apply to municipal corpora
tions tn at, under existing laws, ara author
ICED to collect their own taxes on property,
privileges and polls. a-
FEC. 81. Be it further enacted, That the
trustee. on receiving the tax-books tor the
year 1881, and zach subsequent year shall
give public notice by advertisement, at four
of the most public places ia each civil
district in said county, that the books
are completed and in his hands. and that
he will attend and receive all public taxes
at one or more places in each civil district,
such places and the times to be designated
ia the advertisement
Sec. 81. Be it further enacted, That
| every taxpayer shall pay his State, county.
railroad, municipal aud all other properly
and poll taxes, other than civil district and
sch DOL district taxes, to said county trustee !;
and said taxes shall he due and payable on
the first Monday in July.
Sec. So. Be it further enacted, That
said county trustee shall give to each tax
payer q receips for sll the taxes by him
paid, and shall at tie same time, note ON
| his Textbook the amount 80 paid, and when
| paid, and in what sort of funds paid, and
| the same shall be noted on the receipt given
to the Taxpayers, and that the county
| courts of each county in this State shall
| furnish the oountystrustee or other tax col
| lector of said county, with sufficient
number of tax receipts printed in dupli-
| cate nd blank form in a book or books,
AID duplicate receipts shall be pre- served in
the book to be submitted to the county
| court by the tsx>collector whenever re-
| quired to do so, and said receipt>book of
duplicates when filed shall be filed in the
| cttlce of the county court clerk tor refer
ence, and shall be receipted for by the
| county court clerk and carefully preserved
4 in his Office as record for the protection
of taxpayers who have paid their taxes
and lost or misplaced their receipts.
Sec "a. Be it further enacted, That it
shall be the duty of the county trustee on
the first Monday of November next follow
ing the receipt of said Textbook to make
out and deliver to the constable of each
ward and civil district in his county, or
in case of non-residencs or local lnsol-
vency OF any Taxpayer, then to The sheriff
OF such nOn-resident's or inselvent's
county, certified statement of the
unpa taxas due from such ward or civil
district, or from such nonresident or in
solvent, as the case may be, copying said
statement from his tax book, 80 rs to give
| in alphabetical order the name of each
delinquent taxpayer and the amount of
| taxes due from him, and said certified
statement shall have all the force ana
| effect of an execution from q court OF
| record Gully based On valid judgment,
and shall be authority for the officer to
whom issued u collect the unpaid taxes
therein specih d. and to levy lon and dis
train personal property anywhere in his
county, sufficient to pay the laxes and all
costs and commissions, ard when said
property has been SO evied upon or dis
trained by ssid constable or sheriff BY
virtue Of said certified statement, he day
advertise and sell the same at the county
seat or in the district where found, as he
may elect, ana when the county trustee
has reason to believe that any portion
of the taxes may be lost by reason of the
removal or insolvency of any taxpayer
owing the same, then shall the county
trustee at once issue q certified statement,
MS to such Taxpayer to the proper off Ger.
Sec. 90. Be it further enacted, That if
there be no constable in any ward or civil
district, or if the Unstable of anv ward
or civil district fail to file wi h the trustee
the bond hereirafte sps CITED. ON or before
the tenth day a. Ell said certified statement
shall be tender, / him. then, and in thai
event, the certified statement for such ward
or civil district shall be addressed to and
put in the hauCs ofthe sheriff of the coun-
ty, who is hereby vested with the same
powers in person, or by regular or special
dupty, to enforce said certified statement
and to collect the tax therein specified, ss
are by this act conferred on the constables
and the sheriff shall be liable, on his offi-
ca. bond, for all revenue by him collected
or that should have been by him C llecled
under this act; and said sheriff shall be re.
CURED 10 collect and account for the taxes
in all certified statements addressed and de.
livered TO him, at the same time and in the
same manner, and 10 the same officers al
constables are required by this act: and
when there are more Than one constable in
any ward or civil district, then shall sale
trustee elect to which constable said certi
fed statement shall b delivered.
Sec. g. Be it further enacted, That be
fore said statement shall be delivered te
any constable, such constable shall de.
liver to the county trustee his bond fol
double the amount of unpaid taxes in his
civil district, payable to the State OF Ten.
Bessee, and conditioned to be void if such
constable duly collect and pay over to said
trustee said amount of unpaid taxes on OF
before the 10th day of Jsnnary then mex
ensuing, said bond being signed by gooc
} sureties, to be approved by the said trus
tee: and said sureties shall! acknowledge,
said bond before the clerk of the county
court in the same manner that deeds az
acknowledged , and said clerk shall MAKE
to said bond The same certificate of &C
acknowledgement as is made to deeds; tn
said clerks fees to be paid by such con
i stable
Sec. 81. Be it further enacted, That sale
over the tax specified in the said certified
statement on or before the 10Th day of Jan
usry next ensuing their receipt of sale
statement, and in case of their failure to dc
80 shall be liable to melton on their saiC
bond, and such motion shall be 10 ade at The
first term of the circuit court next follow
ing said last dsy; Provided, however, tina
said constables and sheriffs shall be entitled
to the same credits for removals, insclven-
cies, and other matters that revenue collec
tors are now entitled to, except compensa,
ton, and shall also be entitled to credit fol-
all taxes in said statement paid to the trus.
tee previous to the delivery of said state
ment to said constable or sheriff.
Sec. g Be it further enacted, That i
the unpaid tax list given to the sheriff. OF
to any constable. contains any taxes pre-
yiously paid to said trustee, and BY hin
receipted for, then j shall be the duty 0
the sheriff or cor stable, as the case m.y be
to lift said tax receipt and give his own re
ceipt in lieu; and on settlement with thu
county trustee, said sheriff or constable
shall be entitled fo- credit to the amount
of such receipt. and the county trustee
shall b. held liable for said sheriff or con
stable for his com mission on said amount
asd for the further sum OF fifty cents fol
each receipt so lifted said commission anr
further sum to be deducted from the sale
trustees COM ensstion herein allowed
Sec. So Be it further enacted, That al
com pen sation for his services in receiving
and paying over to the rightful authoritie
all moneys by him received, the county
trustee shall be etitled to q comm ssion O.
q per centum on all sums up to five
thousand dollars; per centum on al
sums above i've thousand dollars and VI