Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1881-04-16

and sue the collector to recover them
back And if such tax payer recover
judgment against such collector, the
comptroller shall issue his warrant to such
tax payer for the amount of such judg-
ment upon the presentation of copy OF
the same duly certified.
Sec. n. Be it further enacted, That the
owner or owners of any real estate said az
said sale. bis. her or their agent or at or.
ney shall be entitled and allowed to re-
deem the same and recover possession
thereof, at any time within two wears from
the day Of sale; but at no time theresft-r,
and 10 effect such redemption. shall pay or
cause to be paid to ths clerk Of said court
the amount of taxes, penalty and costs,
with interest on the same ut the rate of
so ser cent. per snnum, from the day of
sale, on the payment of which Judgment
Of redemption shall be entered OF record IN
the cour i, and if the purchaser thereof
shall refuse possession to said owner,
writ of possession shall be issued, and the
sheriff shall place the party in possession.
Sec. Is. Be it further enscte1, That
in all cases Of redemption the purchaser
shall have The right to elect whether be
will accept the redemption money paid to
said clerk or retain the rents and profits
arising from the use aud occupation of
said property up 20 the time of said re-
demptlon. Said purchaser shall abide by
his said election, and signify said choice
and election to the clerk OF the court. If
he elects to retain the moneys already in
his hands, the Jerk CT the court shall res
fund to the person paying the same, the
redemption money so paid in but should
he elect to tske the redemption money, he
shall render an accurate account of his
receipts and disbursements from and cons
corning said property during his occupsn>
cy thereof, and pay the balance III his
hands to the clerk of the court, to be paid
TO- kan Of ail
the redemption money.
Sec. 10. Be it further enacted. That
at the July term Of the county court of the
year succeeding the year for which the
taxes are due, the trx-co leCtors of The
several counties of the STATE shall present
a complete and accurate list Of all urcol-
lected tsxes due from the assessments of
personal property and polls FIR the proceed
ing year with the reason assigned why the
9 NE has not been collected. The said
county court shall carefully consider said
list denominate errors and insOlvenc es,
and # just, shall allow he sam, or so
much thereof as shall meet the approbs~
tlon of the court, and shall order credit
for such amount as they may deem just
and proper.
| Sec. 50. Be it further enacted. That
| said trustee shall make monthly settle
| ments with the com plrollcr OF the State,
and with the chairman of tue county court.
| and with the financial agent or {, e Isurer ~
each municipality, and pay over 10 the
| State treasurer and said financial agent
respectively, the amounts shown by the
| respective settlements to be due ach.
Sec. 81. b it further enacted, That
| the county trustee, constable or sheriff
who has been compelled by judgment or
otherwise to pay any tax 10y him t col
| lected, shall have one year rfLor 81 pay
ment TO collect said tax in the manner
herein Edeclared. nd the tax-boo6 aud
| said certified statements respectively, shall
| operate as u lien on the property Of said
! delinquent taxpayer fIr Que year after
sad payment; FRO. iied, however, that
said payment by the county trustee, con-
| stab or sheriff shall be ma ie within three
| years after said tax became due.
Sec. 81. Be it further enacted That each
| and eve = t'ustoe shall, IN or before tia
| fourth Monday III September next follows
| ing the Ii sales, and the allowance of
Ell rors and insOlvenCres, submit his final
account 10 the comptroller Of the treasury
for the purpose of making settlements and
accounting for all taxes and yenslliss by
| him collected for ana on behalf of the
State, and on such settlerpenls shall be
allowed credits rs provided for III sections
! $3.50 66 inclusive, rfth5 CODE So far as
| the same are applicable.
Sec 80. Be it further enacted, TIL { each
aud every collector shall on or before the
| LltilO HhtlSu III the ITtCeGibS Stcl'OEst
submit his account rs county trustee TO
the chairman Of tue county court for the
purpose of making settlements and aC
| counting for all taxes and penalties, and
all other county revenue collected by him
for and on behalf of the county, and on
such settlement shall be allowed credits as
provided far in sections 648 to 66u of the
code, SO for rs they are applicable, and
with ali legally authoriz 4ds disbursements,
and IN default of IN king such settlements
| and satisfactorily accounting for ali money
that shall have cJEne into his hands, shall
forfeit his office Ga such settlement the
| chairman of the county court or ether
officer making said settlement, shall see
that the full amount OF county revenue
charged to said tax collector in the tax
books has been fully accounted for.
Sec. "a Be it further enacted, That
each and every assessor who, in discharge
of his duties as such assessor, sba !, in ANY
case, refuse or neg ectt to perform any duty
enjoined upon him by law, or shall know
ingly and wilfully evade or violate any Of
his duties as assessor. whereby any pro,
ceeGings required by law to be performed
shall be prevented Or hindeTed, or where
by any property or cap tai required to be
listed for taxation by this act stall not be
assessed or shalt be assessed at less than its
true value on the basis prescribed by this
act shall, for every such neglect, refusal
guilty Of high misdomeanoT, and upon
conviction thereof, shall forfeit and pay
to the State not less than fifty nor mora
than five hundred dollars, at the discre.
ton of the court ard jury,
Sec. % Be It turtle r enacted That
the tex'collector shall have one year fir m
the expiration of his term Of &c 10 col
lect any arrear8ge5 of taxes. penalties and
costs, for which the county court may have
refused credit
Sec. S. Be it further enacted. That
! the co nptrOller of the treasury hall Issue
his warrant for the fees Of the trustee,
clerk and printer Oh al sal IF land, i
the treasurer ofthe State, said fees 10 be
as FOL Ows, viz Trustees f e, fifty cents:
printer fee for notice in section 50 five
dollars: cerk's fee. fifty cents: for ,ch
seperate tract, lot or parcel of land
Sec. 81. Be it further enacted, That
| this act shall not be construed as to pre-
| vent towns acting under charters of in
corporation from providing for the asses ~
meut and collection Of tax in pursuance
Of their charters, for municipal purp, ses:
| Provided that the COLLECTION of taxes under
this section shall apply only to cities having
their own tax-collectUrs.
Sec. 49, Be it further enacted, That all
acts and parts of acts upon the subj CT Of
| assessment and coicctICn of taxes and sale
of land for taxes in conflict with the pros
visions OF this act, and all other acts IN
conflict with the provisions of this act, be
| and they are hereby repealed.
Sec. 80. Be it further enacted, That this
act take effect from and after its passage,
| The public welfare recurring it.