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

hereby conferred on the county courts of
this State to pay and determine such cases,
to render Judgment, issue execution, and do
all things necessary to enforce the collection
of this revenue and necessary to the enforce
ment of this act, and the notice so given may
be made returnable to any Monday of said
county court to the judge or chairman there
of. provided five days notice is given, when
the said chairman shall hear and try the
matter, and upon the failure of the princi-
pie or security to appear the attorney gener-
al shall move for judgment, and the chair
mau or Judge shall render and have entered
a Judgment for the amount of said bond as
aforesaid with costs. The attorney general
shall be allowed fee of five dollars, and 10
per cent. of the amount collected, and the
clerk the usual fee for such service as in the
circuit courts of this State. The State and
county are in no event to be taxed with any
costs in these proceedings, but the same to
be taxed against the delinquents.
Sec. %. Be it further enacted, That the
clerks of the county courts of the several
counties of this State shall collect all taxes
on merchants and privileges, as now pro-
vided by law, and shall be subject to all the
pains and penalties for failure to pay such
taxes over to the comptroller, that are pro-
vided for in this act in the case of tax-col-
lectors Provided, That in counties where
a privilege tax-collector is provided by law,
such privilege tax-coIector shall collect the
same. M .a-.rE
Sec. %. Be it further enacted, That the
value of all notes, due bills, negotiable pa
per, accounts and judgments on solvent
parties, or parties believed to be solvent, and
all other assets, including cash on hand or on
deposit in solvent banks, or in the hands OF
solvent parties, belonging to any person,
company or firm, shall be assessed for taxa
ton, from which, however, shall be deduct
ed all bona fde debts incurred in conducting
the regular business of such person, firm.
&c, and pertaining to the same business out
of which arose the notes, due bills, &C.,
from which such debts are to be deducted.
Sec. a. Be it further enacted, That al
the property described IN articles 5, 6, 7, 8
9, 10 and II, of section 7 of this act, shall
be assessed for taxation according to its
value Provided, that in assessing steam
boats and ferry-boats navigating streams
within or bordering on this State, the same
shall only be assessed to the extent of the
interest therein of any person, company OF
firm residing or doing business in this State.
Sec. 25. Be it further enacted, Thai
should it at any time after the assessments
have been made, come to the knowledge Of
the chairman or judge of the county court
the clerk of the county court, the county
trustee, sheriff, or tax-collector of any
county in the State, that any person, com
pany, firm or corporation in said county,
have not been assessed as contemplated by
the provisions of this act, or have been as
sessed on an inadequate amount it shall be
the duty of said chairman Or judge, clerk,
trustee, sheriff, or tax-collecter to cite said
person, company, firm or corporation, then
agent, attorney or representative, to appea,
before them for the purpose of being as
sessed according to law; and said chairman
or Judge, clerk and trustee Or tax-collectol
are hereby authorized and empowered tc
make the proper assessment against sucf
person, company, firm or corporation; and
should it appear that said person, company
tirm or corporation did, in any manner cob
nive at or purposely eyade said assessment
or did, knowingly permit 1t, an inadequate
assessment to be made, said chairman o.
| Judge, clerk and trustee or tax-cOllector shall
| correct said assessment and shall add 81
per cent. to the amount of said assessment
and cause the same to be entered upon tn,
tax-books for collection
Sec 26. Be it further enacted, That tn
assessed taxes on all real estate and al
penalties and costs aceruing thereon, shall
| be AID remaid lien upon such real estate
| from the 10th day of January of each an(
every year. and this lien shall extend t.
each and every part of all tracts or lots o
land, notwithstanding any divisions o
| alienation thereof.
Sec. 81. Be it further enacted, That tn,
county court of each county in the Stat'
shall, at it's April term, 1881, and at it
January term every year thereafter, cleo
an assessor for each civil district, except il
cities of over two thousand inhabitants, and il
such cities there shall be an assessor TO
each ward. If the court should fail to cleo
such assessor at its April term. 1881, tn
chairman or judge shall call special tern
for the first Monday of the following May
! to elect such assessors. @
Sec. %. Be it further enacted, Tha
each assessor SO appointed shall be a resi-
dent of the civil district or ward for which
he is appointed.
Sec. 20. Be it further enacted, That tn
chairman or judge of the county court may
in vacation, appoint an assessor for an.
! district ward in which the county cour
has omitted to appoint, Or where the ap
polntee, by reason of sickness or othe
sufficient excuse, is unable or refuses to per
form his duty.
Sec. 80. Be it further enacted, Tha
each assessor, On being notified of his a
pointment, shall proceed to assess the prop
erty in his district or ward liable to taxation
according to the requirements of this act
and to this end shall commence at SOM
corner or outside point OF his district O
ward, and assess the property in rotation a
1t joins, or lies contiguous to property jus
assessed, or about to be assessed, and shall
proceed in some regular manner until he shall
have made the circuit of his district or ward
Said assessor shall see each lot, tract or par
Gel of land, or otherwise obtain satisfactor,
information in regard thereto, and shall en-
ter each assessment in a suitable book, Il
| be furnished by the clerk of the count,
court.
Sec 81 Be it fertilizer enacted That tn
assessors shall furnish to every person, com
pany, firm or corporation required to lis
his property for taxation the proper blanl
for that purpose, and it is hereby made tn
duty of the comptroller of the treasury t,
furnish the clerks of the county court
printed blanks to be distributed by the sal,
clerks to the several assessors for district
and wards; that the blanks furnished by tn
comptroller shall contain the followinl
questions
First.-How many acres of land do 70,
own? In what civil district, range or sur
veyor's district is it located, and by who's
land is it bounded on the east south, ives
and north?
Second.-How many town lots do yor
own? What is their number, and in wha
town located? What is the number of from
feet and depth of the lot?
Third. What is the value of each tract O