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

comptroller, the chairman OF the
county court and the fiuoucisl agent
Or treasurer of each municipality, anu
pay over the taxes respec lively due.
It will be seen from what has been
given that if the assessor Of real Y
made his return in lime, that it was
possible for the county CLERK to make
out the taz>book on or before the first
Monday II DC ober. Surpo-ing the
bcok to have been prepared by that
date and turned over to the trustee, it
would, under ton 3, (chapseI 81, acts
1879 ramsin in his hands till the
first Monday Of January (,he third
month after its recelpl J, and from that
date the collection OF the ,axss would
pass into the hands of the constables
or sheriffs.
The time when the certified state
ments must be- made out by the trus-
tee would, as the law then stood, de.
pend upon the date at which the
trustee received the Textbook. This
might be at one date in one county
and at another III another. The iegis-
lature discovering this passed an act
on the 26.h of March, 1877, (chaptey
94), providing tnat tue county
trustee shall hereafter make aud de-
liver the csr!jfi ID statements of unpaid
taxes, nov required by law t. De pre-
pared en- the first day of February
a!ter his receipt OF the taX-bOoks;" and
that "toe cOnstables or sheTiffs shall!
pay over the taxes specified in said
sEasemen,s on or before the first day OF
May following the receipt of the
same."* CSC ioR u.
n. E..r L.. q NJ oil
| teXes hereafter LEVIED shall be due and
pay able on the first Monday in Octo-
| Der Of the year for which they are
levied" (S=ctton 3.
| The assembly of 1877 passed three
other acts (chaper 81 and chapter "a
and chapter 81 amending and chang.
ing the law in certain particulars.
| CHAPTER % amends "all laws for the
assessment of property 1t repeats
the act of 1875 (chapter 81, which
| provided for a real estate assessor, and
| o Divides for an assessor for each CT vii
| district and each ward OF every town
or city, to assess, list and return, fol
| taxation for all purposes, all the real
| and personal property and poIs ln
| such districts aud wards.
| The assessment is to be made to thai
| person who is owner, or reputed own.
er, CD the first of April Of the year o.
the assess ment, aud the taxes are made
due and Eaysble on the first Monday
| Of October. The assessors shall com
| plete their ssessmenIs on the first
Monday of June, and then, after equa
izing, shall return their lists Oh Or be-
fore the 18th of jane to the clerk o
the county court, WHO is required
make out and deliver the tax h"s K tt
the trustee by the first d g Of October
/ is difficult to say what Is the tfoc'
of toe acG of March 20 1877. (chaptel
81. The first section broadly and uD
qualifiedly repeats so much of the ac'
OF March %, 1875. 'iss requires the
county court clerks and equity trus
tee to collect municrpzl rev. nue."
The second section re-entc.s "al
laws and parts of laws relating to ,ht
collection Of municipal revenue ir
force prior to the passage of the sale
act of the 2Sd of March, 1876"
The third section provides, "Tha
all books, papers, estimates and assess
ments now in possession OF the CLERKS
of the county courts and county trus
tees, placed there under the require
ments of said act of march % !, 1875
and "all taxes and privileges collected
oy said clerks aud trustee, in pursu
ance of said act, be returned and paic
over to the municipal authorities en-
titled to receive the So me-"
II this act had concluded at this
point it would have been intelligibI'
enough. but it proceeds: 'PrOvideC
that IN cities having a population o
s 600 inhabitants and over. by the fed
eral census of 1870. the trus tee shall col
Il Ill 4 IL, a
erty, privileges, and POLLS" g..
Notwithstanding the unqualified
language used in the first anu secoD(
third, 1t may be that the 21r0Uiso Of tn,
third section will be held to qualify
and limit the operation of the act, 81
that the effect would be to take from
the county trustee and clerks the col.
lection of taxes for all municipal cor
porations having a populatioD of les
| than 600 by the Census Of 1870. 1
this be the proper cons ructiun, tn
Trustee, in all ties exceeding the pop
= ulatlon mentioned, will collect all mu
, ni3ipal taxes-on privileges rs well q
: ON property and poiIs-aud the count
, clerks in such cities will hav
: nothing to do with any tax due tn
4 same.
Chapter 81 ,ofacts 1877 prescribedce +
tain duties for collectors of State an
+ county revenue. The collector We
| required to make oath that he ha
q searched on the premises of the delin
I quent tax payer for goods and chat: LEI
&c. And judgments on reports {
| collectors, Without such attidavits
r were declared VOID, &c.
l.. At the late session of the legislator
e (ac,s 1879. chapter 81 an act was passe
o enti!le d, "Au act to amend an act |
s more cheaply collect the STATE, count
y and municipal revenue, passed Marc
). %, 1876"
:. rhe first section reads: "That lin,
i the I'd and Sd of section the 5th of q
. act to more cheaply collect the Stat
= county aud municipal revenue, be 6
q amended as to read the first Monda
e of the tenth month, instead of tt
o first Monday of the third month, ez
. cepting all municipal corporat ons {
+ no. less than 20. 600 uor more t0an so
n QUO Inhabitants by the last censu-."
g At same session Chapter l43) 1t "!
o amended 80 as to except the Il les I
v Columbia, Franklin and Murfie -sto
n from the provisions thereof.
Il Also oy act passed February 26 1877
n (chapter 4S) the act of March %. 1877
q and the act of January 20, 1S7
,e (chapter 81 were amended. This u
,e of February 26. 1879 is entitled, " A
n act 10 extend the t me in which
ID collect taxes, and 10 amend DC