The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1885-04-30
The New Revenue Law.

! eraI assembly and one which will
work 4 complete revolution in the
mode Of assessing and collecting
taxes is the "act to provide more
| just and equita ble laws for the as
sessment and collection Of reve-
Kue," approved by the governor on
April 9Th. Five thousand copies
OF it have been printed in pamphlet
form, and are being distributed
throughout the state by the comp
! troller. The bill was the work of
the joint finance committees OF the
two honses. It's new features were
mainly suggested and drafted by
one Of our Davidson county mem
bers, and then adopted by the com
mittees. Without comment we
print below those parts of the lew
which are an innovation On the old
tax laws. The changes will thus
readily suggest themselves:
The First Assessments-In sec
tions Is and Is it is stipulated that
hereafter merchants shall pay ad
valorsm and privilege tax on the
average amount of stock on hand,
the average to be determined by
striking g balance between the
highest and lowest stock on hand
This refers to state and county
taxes both. Ia section 80 it is pro
vided that the assessors of realty
shall see each lot IN person.
Section 81 provides that when
any person, company, firm, corpo-
ration or agent shall neglect or re
fuse TO return TO the assessor the
schedule of property for taxation,
the assessor shall report the facts to
the chairman or judge of the coan-
ty court shall cite such person,
company, firm or corporation be-
fore him and demand an answer to
questions prescribed in section 81
and shall have power to punish for
contempt or failure to answer. If
refusal to answer is persisted in,
the judge or chairman shall make
such an assessment in each case
from the best information he can
obtain, and such assessment shall
bo conclusive as to the value of the
property and as to the ownership
of the property; and the cost &C
cruing by proceedings under this
section shall be paid by and be
charge against the taxpaper respec |
lively and upen the property.
Section As provides that the as-
SCISSORS shall receive no pay what |
ever until they shall hsye taken, st
tsched and fled the oath in section |
38 hereof provided, and until they
shall have complied With the pro
visions of section Al here. The |
county court shall allow the clerk |
reasonable compensation Tor max
ing out the tax book. The cath |
in section 38 is the usual oath Of /!
HfIl.e
Section II requires assessors to
make an alphabetical list, sworn to |
be correct, and return to the coun-
ty court clerk, of the names OF all !
persons, firms, etc, engaged in any
business liable in any way to psy |
privilege tax in his district or ward. !
For each name contained IN this |
list OF privileges, the assessor shall |
be entitled to be paid three cents. !
It shall be the duty of the Judge or
chairman of the county court to ex-
anime the list of names so returned |
and compare the same with the list |
of persons paying privileges, and |
he shall report tha result to the !
quarterly court at the July term
following assessment and each sub
seqoent quarterly court.
Section % provides that every |
taxpayer shall pay his state, coun-
ty, railroad, municipal, highway |
and school, and all his othsr prop
erty and poll taxes, to said county |
trustees, and said taxes shall be |
due and payable on the first Mon
day in October of each year (the |
year for which they are assessed) |
and shall bear interest from the |
first Tuesday in February follow
ing.
Section 81 provides that the
county trustee shall on the first |
Tuesday in February next, or as
soon as practicable thereafter, and !
every succeeding year, make out
and give the constablss of each dis
trlct, distress warrants for unpaid !
taxes, which shall have all the force
and effect of execution from a court |
of record, and shall be authority |
for the officer to collect unpaid
taxes therein specified, the interest
thereon, commissions and costs,
and to levy upon aud sell personal
property anywhere in the county,
and in all cases where the officer
cannot find personal property suf-
ficient TO satisfy the warrant, he is
authorized to proceed by garnlsh
ment process, returnable before |
some justice on the first Monday Of
the month succeeding such service.
The proceedings on the return OF
such process shall be as in other
cases provided. The trustees shall
have q fee Of ten cents for the issu-
ance of each warrant, to be taxed
with the costs.
Sections 90 and 56 provides for
giving the distress warrants by the
trustee to constables, and when
there is no constable in a district
the constable fails to give bond, the
trustee may appoint deputies with
full powers.
Sections 81, 58, 50, go and 81
provide that the constabIes or dep
uty, if appointed, shall on or before
the third Monday after the second |
Tuesday in February give bond to
the trustee for double the amount !
OF unpaid taxes in his district or of
distress warrants issued. The |
bonds shall be signed by two or
moro approved securities, who shall |
make oath that they own sufficient
property, liable to execution and |
above all debts, to cover the amount !
of the bond. Constables shall col |
lect and pay over all taxes or make |
due return by the second Monday !
in April or be liable on their bonds. |
Each constable shall be allowed
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