The comet. (Johnson City, Tenn.) 1884-1916, 1893-04-20
iubllc Laws.
CONTINUED from third page. ]
TAXATION AND REVENUE.

% w. iSali pcIsOuhl anu mixed within |
the limits OF the town not exceeding
in the total levy for all general pur.
poses in any one year 10 per cent OF |
the total assessment OF said property
Tor town purposes that year.
Section 2. The Board OF Mayor and |
Aldermen each year cause transcript
to be made under the direction OF the |
Recorder OF the books OF the regular
Tax Assessor OF Washington county so
lar as the same apply TO the property |
mentioned in the proceeding section,
and such transcript shall be made as
early as practicable af the adjournment
OF the county Equalization Board, |
transcript when certified IN be true and |
correct by the Recorder shall be the
assessment OF valuations for taxes in
said town provided that there may be
an assessment by the Recorder OF any
property found to have been omitted
at any time.
Section 3. 1t shall be the duty OF
the Recorder as soon as such assess
ment roll in each year is ready for the
extention OF taxes to produce the same
or true-copy thereof before the board
of Mayor and Aldermen, and to certify
the total amount of the valuation OF
assessment OF taxable property within
the town limits. whereupon the sad
Board shall Immediately proceed to
make the proper levy upon the one
hundred dollars valuation to meet the
expenses OF the town, limited as in
Section ] herein, as to the total levy,
and cause the said levy TO be extend
ed'Opon the tax list Of the current
year in the same manner as State and
County taxes are entered. The Re
corder shall be allowed such compen-
sation for the making OF such trans
cript and extensions as the Board OF
Mayor and Aldermen may prescribe.
Section 4. The tax books shall re-
main in the hands OF the Recorder for
the collection OF taxes lby him Until
the first Tuesday in February OF the
following year, at which time, or IS
soon thereafter is practicable, it shall
be the duty of the Recorder to make
out and deliver TO the Town Consta-
BILE a certified list OF all delinquent
taxes which list shall contain the
same description Of property and
amounts as appears on the tax books.
This list shall have in the hands Of
such Constable, the effect Of an execu-
ton from a Court Of Record, and of the
same virtue and force as are the State
and County Tax Books in the hands Of
levying officer. The Board Of Mayor
and Aldermen may impose penalty up
on all taxes that are not paid before the
first Tuesday in February.
Section 8. All taxes due to sale, town
upon real estate are hereby declared to be
liens thereon until payment, and this
lien may be enforced in the manner fol-
lowing:-On the first Monday in July oil
the year following, any years assess
ment of taxes in said town or as soor
thereafter as possible, the Recorder and
town Constable shall jointly certify t.
the city Attorney. statement of all
taxes or realty Of such proceeding year'
remaining delinquent, together with al
costs, fees, damages, penalties and in
terest accrued. As soon as practicable
after receipt of such list, it shall be tn,
dutyof the city Attorney to file a bill
or bills in the Chancery Court at John
son City, for the purposes Of enforcing
said liens for taxes, said bills shall b
brought in the name of the Mayor an
Aldermen Of the town Of Johnson Cit
and fac1 fknc frr,a xvx-G No n
property shall be embracedin the sam
bill, Zone bill excepted; and such bill
shall not be Objectionable on accoun
Of the number Of defendants. A tru
copy Of the tax list, so far as it affect
the persons and property in suit shall b
. exhibited with the bill and shall be take
as prima facie evidence Of the facts there
in shown No defendant shall be en-
titled to copy of the bill unless a cop
is demanded and costs paid therefor b
him. And final decree may be rendere
against one defendant without such di:
position as to others, otherwise, tn
regular rules Of Chancery practice sha
apply.
fhe fees of Court Officials sha
be the same assare allowed in Stat
tax proceedings Of like nature. TIL
city Attorney shall have authoiit
to receipt and give valid acqui
lance for such taxes, at any tim
after the receipt of the list aforesaid
and he shall be allowed to charg
and collect from the delinquent
fee of ten per cent upon amoun
collected by him by suit or othei
wise.
Section 6. 1t shall be lawful f
the Board of Mayor and Alderme
to levy and collect the Pol Ia,
not inconsistent with the gener,
statute for school or street pu
poses
Section 7. The Board Of Mayo
and Aldermen is vested with pow
or to levy and collect privilee
taxes. not inconsistent with til
general statutes of the State, and [
issue license to do privilege bus
ness, the collecrion and receipt f
such taxes, ard the issuance of
censes. is made the duty of the r,