The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-02-29


serving under the net passed by the last
Legislature. The full text Of the charge is
as follows
The Charge.
Gentlemen OF the Grand Jury:
Your attention is called TO an act OF tho
Legislature passed March 25, 1887, provid
ing for the assessment and collection OF
revenue for State, county and municipal
purposes. This net (Section 20) provides
that the quarterly or county court shall, at
the January term, 1883, elect one assessor,
who shall assess the taxable. property OF
the county for the year 1883, which duty
was performed by the court In accordance
with the requirements OF said net. II fur
thcr provides that each assessor shall, be-
fore or on the LIST day Of January next sue.
cecding his election, enter into bond, with
two or more good and sufficient securities,
payable to the State OF Tennessee in tho
sum of 5000, TO be approved by the Judge
or chairman OF the county court, condi-
toned that he shall faithfully and honestly
discharge the duties of his office, and shall
referred TO in the act in which the assessor
shall enter into bond has reference 10 as-
SCISSORS hereafter elected at tho regular Au-
gust election, 1883. and every two years
thereafter. but IL was not thereby
contemplated that the assessor elected
by the county court at its Jan
uary term, 1883, although after tho
LIST day OF said month, should not
-, al IA 4.
are some remarkable incongruous features
of this act, Us, for example, IL IN
provided that at the regular August
election for the year 1883, aud every two
years thereafter there shall be one tax as-
SCISSOR elected for each county by the quail.
flied voters thereof, who shall hold their
respective offices for the term Of four years
from the lst day Of January Of the year fol-
lowing said election. II in To DO presumed
the Legislature intended there should be-
only one tax assessor elected for the term
Of four ycas, aud yet alter tho expiration
OF two years OF the term successor in Of
flee is elected who, according To the Ian.
guage Of tile act, shall hold his Office from
the list day Of January of the year follow.
ing his election, AMI who will also enter
upon the discharge of the duties Of the
same. 80 after two years from next Jan
uary we are to have two tax assessors in
Office, one with an unexpired term OF two
years and the other for term Of four
year. However, IA 10 such matters as
these this court has nothing TO do, as Il IL
more properly n subject OF legislation. II
Is your duty TO inquire into the condition
OF the bond Of the assessor elected nj the
last January term Of the county court, TO.
gciher with other county officers, m no
CARDS their correctness and suiliciency. IL
Is made the duty OF the sss@sor by him.
self or through his deputies TO 20 on the
premises aud personally see each tax
payer In the county or his attor-
ney aud take the sworn statement
Of such taxpayer In writing m 10 his prop
crty, real, personal and poll, without rc-
gard 10 any exemptions. and II the tax
payer is q nonresident OF the county, or Il
The owner cannot DO found or seen in per
son by the assessor the assessor shall In the
best way possible proceed IN assc~ said
property, and for the purpose shall adj
minister an oath 10 any frceholder living
in the civil district or ward whore such
property Is situated, or other person,
whose duty II shall be TO answer under
oath such questions asmay DO propounded
by the Assessor concerning lis value; and
any and all persons swearing falsely and
corruptly, shall be guilty oi perjury; and
any person refusing TO take tho oath or
answer such questions ms may be pro-
pounded by tho assessor, shall be guilty Of
misdcmcanor and all such statements
OF the property holder or witness shall be
In writing and shall be filed with the
county court clork by the time or before
the assessor makes his final report. Your
attention Ii further called 10 Sections 81
and 81 Of said act, which last section con.
cludcs rs follows "And nothing In this
net shall be 70 construed M requiring the
property holder 10 mako oath ~ TO the
value of any Of his property. but the as
SCISSOR is hereby required TO asoss aud fix
tho value Of all property as herein ~
quircd and. report all persons violating
this act 10 tho grand jury" That all spe.
cios Of property shall be assessed at ih
cash value, and directs "a 20 how the cash
value Of real estate shall be arrived nj.
Your further attention In called 10 Sections
-, 80, 20. 81 and - OF said act. II the
assessor shall In any case refuse or neglect
10 perform any duty enjoined upon him
by law, shall knowingly or willfully cyade
or violate any OF his duties NJ asscasoI
whereby any proceedings required by law
10 DO performed shall be prevented or
hindered or whereby any property or cap.
ital required 10 be- listed for taxation by
this act shall not be assessed, or shall DO
Issessed nj less than iis truo yalue on the
basis prescribed by tho act, shall, for every
such neglect, refusal, williul evasion or
violation, or for any other breach Of duty,
DO deemed guilty Of high mis,lomeanor,
and upon conviction thereof shall forfeit
and pay 10 the State not lcs than $50 nor
morn than $500, nj the discretion Of the
court and jury trying the case. The grand
jury has inquisllorial powers In all cases
Of violation Of this act, while u IN made
my especial duty 10 call your attention 10
tie requirements Of this law that II may
DO faithfully executed.