Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1881-04-16
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Sec. 80. Be It further enacted, That per-
sons acting as executors administrators,
guardians, agents or attorneys, or in any
! Hduciary capacity whatever, shall make q
return of the property. moneys, credits
and effects held by them in either of said
capacities, separate from their individual
returns, and the same shall be listed seps-
| rately for taxation, as provided in the pro-
| ceding section. 81
Sec "a Be it further enacted, That in
all cases where any person, company, m
or CORPORATION shall fail, neglect or refuse
to return to the assessor the schedule of
| property for taxation. the assessor shall
| make such an assessment in each case,
| from the best information he can obtain,
and shall add 25 per cent to the value of
| the properly. H..
Sec. S. Be it further enacted. That the
assessors shall complete their assessments
on or before the first Monday of June, 1881,
and annually thereafter on the fourth Ions
dsys of March, and on tn It day shall meet
at the courthouse of their respective
counties, and shall organize as boards of
equalization a.
Sec. &C. Be it further enacted, That said
board Of equaliz stion, when organized as
aforesaid, shall make such examinations,
com pai isons, corrections and alterations as
NAV be necessary to produce, as nearly as
possible, q fair and just equalization of
the several assessments of property in
said county. s--..
Sec. 81. Be it further enacted, That if
any person shall conceive himself aggriev-
ed bv any assessments. he shall present the
matter to said board by petition or other
wise. and if it appear to the satisfaction of
majority of said board that the assessment
complained of is erroneous or improper,
when taken in connection with other as
segsments in said ward or district, the
proper correction shall be made.
Sec. SO BE it further enacted, That
after said board shall have com pleted its
laboIs, each assessor shalt sign hts DOCK OF
assessment End attach it to an affidavit
gu ostantially in the following form:
/, A. B.. do solemniy swear
that 1 have set down in the foregoing as
sessmeHt, al the pr perty, real estate or
personal, in my district or ward, liable TO
taxation, to the true owner thereof, to the
best of my belief; and that 1 have esti-
oasis prescribed by law, to the best OF my
knowledge ana ability, without fear,
favor or affection. So help me God.
Sec So Be it further enacted, That said
assessors shall make return of Their several
assessments to the clerk of the county
court, on or before the 18th day of June,
|
A pril next following their appointments,
and then their duties shall cease and de-
termine. --.r
SEQ 40 Be it further enacted. That
should any of said assessors fail to make
returns of his assessment. rs above re.
quired (unless su, failure shall have been
caused by sickness or some unsvoldsb G
circumstance, he shall be liable to fine OF
not less than fifty nor more than tive hun"
dred dollars. and the county court may
enter iudgmen for said penalty at its July
or any subsequent term, against said de-
Ii q .ent ana collect the same on execu-
ton.
Sec al. Be it further enacted, That
should the county court, from any cause,
trict or ward, special a sessment may be
ordered for sai district or ward.
Sec 4. Be in further enacted, That the
clerk of the county court shall make on,
and deliver to the tru tee. the tax book, on
or before the first Monday Of July, each
and eve year. from the assessment books
10 his possession. except the year 1881, and
for this year the Textbook shall be made
out and delivered by the 1st of August
Said Textbook shall be make out by dis
tricts, and snail be ruled in suitable and
J | appropriate columns. aud shall show the
names of owners in alphabetical order; the
numb Of the block; number of acres de-
scription Of the property; the value Of
each lot. tract or parcel of land; the valu
alton of person property, under the ap
propriate heads or items called for by this
act; and the total valuation of real aud
personal property against oh Taxpayer
On this valuation the State. county and
, special taxes shall be extended 10 appro-
pirate columns separately, accord ng tc
: and at the rates levied by the proper au
thorities. and column added showing the
, total of all taxes levied and to be collected
, from each taxpayer in said district.
Sec. 43. Be 1t further enacted, That the
clerk of the county court shall make ou
from said textbooks an aggregate state
ment showing tho value of all towr
lots, the number of acres and value
of all personal property. This
statement shall be made and the faet!
! shown by civil districts 81 wards and ag-
gregsted for the whole county for the itemi
named Said clerk shall specify ia saiC
statement which of said districts are subur'
: ban, or county districts. This stateme
, shall be forwarded TO the comptroller O.
the treasury on or before the Third Monday
, in October, with a statement showing The
total amount of S ate tax charge4ble upor
said books and to be collected.
Sec. A. Be it further enacted, Tha
should any CLERK of the county court fai
70 comply with req iirements of the three
preceding S6Ctfons, Wnou W IIuln Ms power
to do 80, he shall forfeit all claims for com
pensa,ion for labor and services for max
iug cut and preparing said textbooks.
Sec. A. Be it further enacted, That tht
assessors and clerks of courts shall receive
such compensation for their labor and ser
vices required by this act, not otherwise
, provided for, as the county court may
allow; Provided, however, that the pay I.
assessor shall not exceed fifteen cents FOL
; ca person having taxable prop. rty listed
and five Genus for each person listed to-
, poll tax only.
Sec. 46. Be it further enacted, That thu
occupation and bust ess transactions tina
: shall be deemed privileges, and be taxed
: aud not pursued or done without license
are the following, w: Merchants, com
mission Wholesale and retaiD auctioneers
segar-stands. plum ers and gas filters, art
ist, and plot grapners, brewers, banks, Of
b.neing brokers of all kinds, butchers
bsgatelle tables, bill ard tables. Jenny
Lind and pool tables, circusses, menageries
exhibitions for profit, sleight ot.hand anC
, legerdemain, hacks. carriages. drays sne
: wheeled vehicles run for profit huckster!
and sample sellers, ella m agents. lumbtl
dealers. stock yards and sale stables, fruit
| stands, shooting & lleries. hotels or taverns
, restaurants, or public eating houses and
J boarding houses keeping transient custom
, ers for pay, express companies, express
wagons and carts, transfer wagons in;elli
gehce offices and keepers-each; the busi.
ness OF insurance, insurance agents, livery
stables, sales stables, omnibusses. pedleIs o
, patent rights. pedlers of paten
d edicines and nostrums pedler
L. oh