The Maryville times. (Maryville, Tenn.) 1884-1944, 1919-09-09

Fifty years except persons who are
= deaf, dumb, blind or incapable of la
! Dor and of earning a livelihood shall
pay an annual poll tax of One Dollar
= for school purposes.
SECTIOl; NO. 6. All male inhabi
tants in the City of Alcoa between
the ages of twenty-one and forty-five
except such as are permanently dis
abled from performing ordinary labor
who may be released Dy the Board OF
Commissioners shall work on the
public streets, avenues and alleys of
the City of Alcoa five days in each
year upon three days notice being
given by the Street Foreman Chief
of Police or Policeman or other Off
Ger appointed by the City Manager of
the time and place to commence
work; said notice may be served
either by the Street Foreman, Chief
of Police or Policeman, or sent by
mail and mailing such notice to the
| last known address of any person
shall be sufficient service thereof on
such person. Any person so notified
may be exempt from such work by
sending an able bodied and satisfac-
tory substitute, or by paying to the
Recorder to go to the street fund the
sum of $500 in lieu of working on
! the streets as hereinabove provided
! Any willful failure or refusal on the
| part of any person summoned or noti-
| fled to obey the summons or notice
and perform the labor required on
the part of any such person subject
to working of streets, avenues or al
leys as herein provided is hereby de-
clared to be misdemeanor, and any
person violating the provision of this
section shall be fined not less than
$1.00 or more than $4,000 in the
same manner as provided under the
ordinances of the City of Alcoa for
the punishment of misdemeanor.
SECTION NO. 7. Any person in
capable of labor wishing to have him
self exempt from poll tax or work on
the public streets shall apply to the
Board of Commissioners by petition,
stating the ground of his claim there
to, and if the Board of Commission
ers upon the hearing of the petition
and testimony produced before them
be of the opinion that the petitioner
is incapable of labor, they shall de-
clare him to be so of record; And
the production of a copy of same,
duly authenticated, to the collector,
shall be his authority for emitting to
collect the poll tax or requiring said
person to perform labor upon the
streets.
SECTION NO. 8. All taxes due
the City of Alcoa except the privilege
and merchants ad volorem taxes and
street labor taxes, shall be due and
payable on the first day of November
OF the year for which the taxes are
assessed. The Treasurer shall be
the custodian of the tax books and
shall be the tax collector of the City
OF Alcoa; for convenience of tax pay
erS the Treasurer shall mail to each
tax payer at his last known address
statement showing the amount OF
taxes due from such tax payer, at
least, ten days before the taxes are
due, provided however that the fail
ure of the treasurer to so mail such
statement or failure of the tax payer
to receive such statement shall not
relieve the tax payer of the duty to
pay such taxes on or before the due
date.
SECTION NO. 8. All municipal
taxes of the real estate in the City of
Alcoa and all penalties and costs ac-
cruing thereon are hereby declared
to be a lien on said realty from and
after the 10th day of January of the
year ror~which the same are assessed
superior to all other liens, except
United States, State of Tennessee,
and County of Blount, for taxes
legally assessed thereon, with which
it shall be lien Of equal dignity.
No assessment shall be invalid be-
cause the size and dimensions of any
tract, lot or parcel of land shall not
have been correctly given, nor be-
cause the property has been assessed
IN the name of the person who did
noG own Inc same, nor because same
was assessed to unknown owners nor
on account of any objection or infor-
mallty merely technical, but all such
assessments shall be good and valid.
At and after the expiration of one
month from the date when taxes be-
come due, the tax books in the hands
of the Recorder shall have the force
and effect of judgment of a court
.,~.-,., anu Tie recorder shall
have power to issue distress warrants,
e.Ilas ..nu plurlS distress warrants III
the name of the City of Alcoa to en-
Torce the collection of said taxes
against the person owning the proper
ty on January 10th for the year for
which the taxes are assessed. And
such distress warrants shall be execu-
ted by the Chief of Police or any
policeman of the City of Alcoa by a
levy upon the personally of such tax
payer and sale of the same under the
same provisions as prescribed by law
for the execution of such process
from Justice of the Peace.
SECTION NO. 10. On the first
day of December of the year for
which the taxes are assessed ga pen
atty of 2 per centum upon the taxes
remaining unpaid is imposed and shall
be collected by the City and paid into
the City Treasurer, and an additional
penalty of 2 per centum shall be ad-
ded for each month thereafter for IL
months. If any tax payer elects to !,
pay his taxes prior to October 1st he
shall be entitled to a discount of 2
per centum from the amount of his
bill.
SECTION NO. II. The Recorder
shall under the provisions of the
State law for execution of delinquent
taxes certify to the Trustee of Blount
County list of all real estate upon
which municipal taxes remains due
and unpaid or which is liable for sale