The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1897-01-15
CARD TO TAX ASSESSORS.
Mr.. GreenIaw Gives Information Con-
corning the Assessment Law.

Mr.. GreenIaw Gives Information Con-
corning the Assessment Law.
To the District Tao assessors and
Tar Payers Of Marry County,
Having been requested by several
of the district assessors to give some
information in regard to the assess
ment law, it being Chapter 100, Acts
1895, herewith submit the follow
ing as my construction of the more
important parts of the law, in so far
as It pertains to this county and to
those provisions that refer to the
assessment for the year 1897. l
earnestly recommed that each asses
sOr procure a copy of the above act
and study it for himself.
All property is to be assessed to
parties owning the same on the 10th
day of January, 1897.
The assessors must furnish each
tax payer proper blanks for listing
their property. These blanks will
be furnished the assessors by the
County Court Clerk.
Real estate is to be assessed BIZ
annually, beginning with the year
1896; consequently, assessors will
not assess any real estate for the
year 1897. The taxes for this year
will be collected from the assess
ment of 1896; if, however, improve
ments upon the real estate have
been destroyed before the 10th day
of January and there was no in
surance upon the improvements, the
assessor will reduce the assessment
and will report his actions to the
County Court Clerk.
AL personal property, including
household and kitchen furniture,
jewelry, ETC., of individuals and cor
porations, and the personal property
of minors. married women and
lunatics in the hands of guardians
or trustees, and the personal proper
ty of deceased persons in the hands
of executors, administrators, or
other persons should be assessed at
its cash UdIUe. The assessor and not
the tao payer is to fix the value of
all property.
All the personal property of each
tax payer must be assessed, regard
less of the amount, whether it
amounts to $500 or $25,000.00, it
being no part of the assessors bust
ness to give credit for the eXemp-
tiOns of 100000, that being part of
the duty of the County Board of
Equalization.
The value of the goods of mer-
chants and other privileges subject
to ad valorum tax is to be ascertain
ed from the records in the County
Court Clerks office; so assessors will
not attempt to assess this character
of property, but it is the duty of the
assessors TO return to the County
Court Clerk the names of each per-
son, company, firm or corporation
engaged in any business in any way
liable to pay privilege tax, and the
assessor is to be paid cents for
each name in the list of privileges.
1t is the duty of the assessors to go
on the premises and personally see
each tax payer in his district, or his
agent or attorney, and to take the
sworn statement of each tax payer,
in writing, as to his real and per-
sOnal property and his poll (this
year real estate not to be assessed
without regard to exemption, and il
the owner can pot be found, the as
SCISSOR must proceed to assess the
property in the best way possible.
This section is taken almost bodily
from the act and is imperative, re-
| Quiring the assessor to take the oath
of each tax payer, and then proceed
to assess the property at its cash
value.
Assessments must be made and
| books returned to the County Court
Clerk by the first Monday in June.
Assessors hold their offices fol
four years and must take the oath
prescribed by law before entering
upon their duties.
1t is said that about One-half OF
the personal property of the State
escapes taxation, and our present
assessment laws were made with a
view to correct this defect as far as
possible, and it devolves upon the
district assessors to see that the law
is strictly adhered to, and they are
liable to indictment for failure in
the performance of their duties.
The Legislature left the compen-
sation of the district assessors to be
fixed by the County Court, and |
herewith copy an order made at the
April term, 1896, of the County
Court fixing the compensation of
the assessors; towit, "that the as
SCISSORS be allowed as compensation
for the services required of then
20 cents for each assessment of rea
estate to the number of $50 assess
ments; 10 cents for each tract of as
sessment above $50 to $50, and fol-
each assessment in excess of $50, II
cents per tract; cents for properly
assessing each poll, and 20 cents fol
assessment of each personality, t.
be paid bi-annually, and for the of
year, 20 cents for each change OF
realty, cents for polls and 20 cents
for personality, only to be paid upor
the actual number of corrections re
! CURED to be made
w. b. GREENLAW,
County Attorney.
IEhffn Aph NbinuIng