reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 1 - GENERAL PROVISIONS (§§ 8-1-101 — 8-1-111) › Section 8-1-105 - Administrative assistants to governor

The governor is empowered to appoint two (2) persons to be known as administrative assistants, to aid the governor in the performance of additional duties of the office. These administrative assistants shall hold office at the pleasure of the governor and perform such duties as may be delegated to them by executive order of the governor or otherwise. An administrative assistant may also be the head of a department of the state government; provided, that the administrative assistant's total salary shall be fixed commensurate with the services rendered.
Acts 1937, ch. 33, § 75a, as added by Acts 1939, ch. 11, § 43; C. Supp. 1950, § 255.87 (Williams, § 255.80a); T.C.A. (orig. ed.), § 4-342.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 1 - GENERAL PROVISIONS (§§ 8-1-101 — 8-1-111) › Section 8-1-106 - Contingent expenses of executive department

The following contingent expenses of the executive department shall be a charge upon the state treasury:
(1)
Such sums of money as may be necessary to defray the expenses attendant on exchanging laws and documents with the several states of the union;
(2)
Such sums of money as may be necessary to provide stationery for the governor's and secretary's offices, and postage and expressage on public letters and documents;
(3)
An amount to pay for cleaning the public arms of the state and keeping them in good serviceable order; and
(4)
Such sums of money as may be requisite to defray the expenses of all messengers and messages which it may be necessary for the governor to dispatch.
Code 1858, § 191 (deriv. Acts 1811, ch. 85, §§ 1, 3; 1813, ch. 79, § 1; 1853-1854, ch. 266, § 1); Shan., § 238; mod. Code 1932, § 180; T.C.A. (orig. ed.), § 8-104.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 1 - GENERAL PROVISIONS (§§ 8-1-101 — 8-1-111) › Section 8-1-107 - Succession to office

Whenever a vacancy exists in the office of governor from death, resignation or other cause, creating a vacancy therein, and there is no speaker of the senate nor speaker of the house at such time, then and in that event the secretary of state shall become governor, and in case of the death or resignation of the secretary of state, then the comptroller of the treasury shall become governor.
Acts 1941, ch. 99, § 1; C. Supp. 1950, § 187.1; T.C.A. (orig. ed.), § 8-105.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 1 - GENERAL PROVISIONS (§§ 8-1-101 — 8-1-111) › Section 8-1-108 - Power to forbid starting of fires during drought - Violation

(a)
During periods of extreme drought in this state, or in any area of the state, the governor is hereby authorized and empowered to issue proclamations forbidding the starting of any open air and unconfined fire on or near woodlands where dangerous fire hazards exist during the period of such drought.
(b)
If the governor issues a proclamation pursuant to this section, anyone igniting an open air or unconfined fire in violation of the proclamation commits a Class A misdemeanor.
Acts 1963, ch. 27, § 1; T.C.A., § 8-106; Acts 1988, ch. 653, § 1; 1989, ch. 591, §§ 1, 6.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 1 - GENERAL PROVISIONS (§§ 8-1-101 — 8-1-111) › Section 8-1-109 - Governor to sign certain documents - Power of attorney for purpose of affixing governor's signature

(a)
The governor shall personally affix the governor's signature to bills, joint resolutions, executive orders or veto messages, and to reprieves, pardons and commutations.
(b)
(1)
In the event the governor is physically incapacitated due to health or is out of the state on official business and is unable to sign those items enumerated in subsection (a), the governor may authorize a power of attorney to an individual for a specified period of time for the purpose of affixing the governor's signature to such items.
(2)
If the governor is physically incapacitated due to health and unable to sign such items, the power of attorney shall be accompanied by a physician's affidavit that the governor is physically incapacitated due to health and is unable to personally sign such items.
(3)
The power of attorney shall only be for the affixing of the governor's signature and not for the decision of approval or nonapproval of such items. It is the express intent of this section that the governor may delegate only the affixing of the governor's signature and not the decision of approval or nonapproval of such items.
Acts 1979, ch. 124, § 1; T.C.A., §
8-1-110
.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 1 - GENERAL PROVISIONS (§§ 8-1-101 — 8-1-111) › Section 8-1-110 - Criminal justice agency statistics

(a)
Notwithstanding any other law to the contrary, the governor may designate an agency to coordinate the gathering, analysis and dissemination of state and local criminal justice agency statistics for the purpose of providing the governor, general assembly, and state and local criminal justice agencies with relevant and timely criminal justice data and information.
(b)
As used in this section, "criminal justice agency" includes all state, county and municipal law enforcement agencies, the office of attorney general and reporter, the offices of the district attorneys general, the offices of municipal prosecutors, all state and local courts, all state, county and municipal correctional agencies, and all state and local agencies or entities charged by law with the responsibility of reviewing or monitoring any or all aspects of the criminal justice system.
Acts 1985 (1st Ex. Sess.), ch. 5, § 22.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 1 - GENERAL PROVISIONS (§§ 8-1-101 — 8-1-111) › Section 8-1-111 - Appointment of senior citizens and racial minorities to governing or advisory entities of the executive branch

In appointing citizens to serve on boards, commissions, committees, and other governing or advisory entities of the executive branch of state government, the governor shall strive to ensure that at least one (1) such citizen serving on each such board, commission, committee, or other governing or advisory entity is sixty (60) years of age or older and that at least one (1) such citizen serving on each such board, commission, committee, or other governing or advisory entity is a member of a racial minority.
Acts 1988, ch. 1013, § 76.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 2 - TRANSITION ACT OF 1970 (§§ 8-1-201 — 8-1-204) › Section 8-1-201 - Short title

This part shall be known and may be cited as the "Transition Act of 1970."
Acts 1970, ch. 439, § 1; T.C.A., § 8-109.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 2 - TRANSITION ACT OF 1970 (§§ 8-1-201 — 8-1-204) › Section 8-1-202 - Governor-elect - Office facilities and staff

The governor-elect, in order to facilitate the transition period between administrations, shall be provided, at the expense of the state, office space, appropriate furniture and three (3) secretaries in Nashville for the governor-elect and the members of the governor-elect's staff between the date of the election and the date on which the governor-elect assumes office.
Acts 1969, ch. 117, § 1; T.C.A., § 8-108.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 2 - TRANSITION ACT OF 1970 (§§ 8-1-201 — 8-1-204) › Section 8-1-203 - Interim office space - Appointees of cabinet level rank

Any state official of cabinet level rank appointed by a governor-elect between the date of election and the date on which the governor-elect assumes office shall, upon request of the governor-elect to the then incumbent governor, accompanied by notification of the appointment, be provided with suitable office space and equipment and secretarial help in or as near as possible to the administrative offices of the department or staff division which the person has been appointed to head. Only if no suitable space is available in existing state facilities shall space be secured and provided in other places.
Acts 1970, ch. 439, § 2; T.C.A., § 8-110.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 1 - GOVERNOR (§§ 8-1-101 — 8-1-204) › Part 2 - TRANSITION ACT OF 1970 (§§ 8-1-201 — 8-1-204) › Section 8-1-204 - Immediate past governor - Office space

For a period of thirty (30) days following the inauguration of a governor who is not thereby serving a successive term in office, the immediate past governor shall be provided with suitable office space and equipment and one (1) secretary in Nashville, to enable such past governor to handle any correspondence or other personal matters not concluded at the time such past governor leaves office.
Acts 1970, ch. 439, § 3; T.C.A., § 8-111; Acts 1979, ch. 24, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 2 - LIEUTENANT GOVERNOR (§§ 8-2-101 — 8-2-102) › Section 8-2-101 - Office created - Succession to governorship

There is hereby created the state office of lieutenant governor. The person holding the office of lieutenant governor shall be next in succession to the office of governor.
Acts 1951, ch. 49, § 1 (Williams, § 187.2); T.C.A. (orig. ed.), § 8-201.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 2 - LIEUTENANT GOVERNOR (§§ 8-2-101 — 8-2-102) › Section 8-2-102 - Speaker of senate to be lieutenant governor

As provided by the Constitution of Tennessee, the speaker of the senate shall in all cases be the lieutenant governor and entitled to exercise the powers and duties appertaining to that office and to enjoy and use the title "Lieutenant Governor of the State of Tennessee." The office of lieutenant governor provided for in this chapter shall constitute a separate office from that of speaker of the senate and any person holding such office shall do so until a successor is elected and qualified, such official being hereby declared to be a civil officer subject to the Constitution of Tennessee, Article VII, § 5 as to term of office.
Acts 1951, ch. 49, § 2 (Williams, § 187.3); 1965, ch. 351, § 1; T.C.A. (orig. ed.), § 8-202.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 1 - GENERAL PROVISIONS (§§ 8-3-101 — 8-3-108) › Section 8-3-101 - Election - Term of office

A secretary of state shall be elected by joint vote of the general assembly, and commissioned for a term of four (4) years.
Code 1858, §§ 194, 812 (deriv. Const. 1834, art. 3, § 17); Shan., §§ 242, 1136; Code 1932, §§ 188, 1903; T.C.A. (orig. ed.), § 8-301.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 1 - GENERAL PROVISIONS (§§ 8-3-101 — 8-3-108) › Section 8-3-102 - Complaint regarding annexation by municipality - Administrative hearing

(a)
If a dispute arises between an individual property owner and a municipality as to whether a property has been annexed by the municipality, the individual property owner or the municipality may file a complaint against the opposing party with the secretary of state to determine whether the person's property has been annexed by a municipality. The burden of proof shall be on the municipality to prove annexation of the subject property by a preponderance of the evidence.
(b)
Within ten (10) days of the filing of the complaint, the secretary of state shall appoint an administrative judge from the administrative procedures division of the secretary of state's office who shall set an administrative hearing to be held under the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, part 3, within ninety (90) days of the date of filing the complaint, unless for good cause shown that a later time is deemed necessary. Notwithstanding other law to the contrary, the secretary of state or the secretary of state's designee has the authority to render a final order following entry of an initial order by the administrative judge. Such order shall be appealable as provided by §
4-5-322
.
(c)
Once a complaint has been filed under subsection (a), the municipality shall file with the administrative procedures division within twenty (20) days of the filing of the complaint, all annexation ordinances of the municipality and all results of referendums on annexation held within the municipality that are specific to the annexation of the subject property.
(d)
If the final order includes a finding that the subject property has not been annexed, any property taxes paid by the individual property owner to the municipality shall be reimbursed to the individual property owner, with interest.
Added by 2017 Tenn. Acts, ch. 385, s 1, eff. 5/18/2017.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 1 - GENERAL PROVISIONS (§§ 8-3-101 — 8-3-108) › Section 8-3-103 - Oath of office

The secretary of state shall also take an oath to support the Constitutions of Tennessee and of the United States, and an oath that such person will faithfully execute the duties of the office.
Code 1858, § 196 (deriv. Acts 1796 (Mar.), ch. 2, § 1); Shan., § 244; Code 1932, § 190; T.C.A. (orig. ed.), § 8-303.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 1 - GENERAL PROVISIONS (§§ 8-3-101 — 8-3-108) › Section 8-3-105 - Office of assistant secretary - Appointment

(a)
There is created the office of assistant secretary of state who shall serve as secretary of state during any emergency when the regular secretary of state is disabled or disqualified from performing the duties of the office.
(b)
If the general assembly is not in session when such emergency exists, the governor shall appoint such assistant secretary of state to serve until the general assembly convenes, at which time the general assembly shall elect the assistant in the event the emergency then continues. If the general assembly is in session when the emergency commences, the assistant secretary of state shall be elected by the joint vote of the general assembly.
Acts 1949, ch. 120, § 1; C. Supp. 1950, § 191.1; T.C.A. (orig. ed.), § 8-305.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 1 - GENERAL PROVISIONS (§§ 8-3-101 — 8-3-108) › Section 8-3-106 - Acting during emergency

(a)
In no event shall the person appointed as assistant secretary of state serve as such except during the existence of the emergency, and the governor shall determine when such emergency exists and when it terminates and shall so declare.
(b)
The action of the governor in declaring the existence of an emergency shall be subject to review by writ of certiorari.
Acts 1949, ch. 120, §§ 1, 2; C. Supp. 1950, §§ 191.1, 191.2 (Williams, § 191.1); T.C.A. (orig. ed.), § 8-306.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 1 - GENERAL PROVISIONS (§§ 8-3-101 — 8-3-108) › Section 8-3-107 - Powers and duties of assistant secretary

Such person appointed or elected as assistant secretary of state shall possess all the qualifications required of the secretary of state and shall file such bond as is required to be filed by the secretary of state under the statutes, and shall take the oath of office prescribed by statute for the secretary of state, and shall serve only during the continuance of the emergency as determined by the governor and shall be paid such compensation as the governor may fix, but in no event shall the compensation so fixed exceed that prescribed by law for the duly elected secretary of state.
Acts 1949, ch. 120, § 2; C. Supp. 1950, § 191.2 (Williams, § 191.1); T.C.A. (orig. ed.), § 8-307.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 1 - GENERAL PROVISIONS (§§ 8-3-101 — 8-3-108) › Section 8-3-108 - Donations for publication of the Tennessee Blue Book

(a)
The secretary of state is authorized to accept donations from persons, political subdivisions, foundations, corporations, firms or any other business entity for the express purpose of publishing the Tennessee Blue Book. The secretary of state shall control all aspects of the publication and distribution of the book, including, but not limited to, complete editorial control, quantity published and distribution. No benefactor shall have authority to interfere with any aspect of development, publication, quantity published or distribution of the book.
(b)
The secretary of state will determine the amount of money needed to publish the quantity desired and shall have the sole authority to select the benefactor or benefactors. The funds received shall be used for the publication and distribution of the book. Such funds shall not revert to the general fund but shall be carried forward to the next fiscal year and remain available to the secretary of state until expended for the publications and distribution of future editions. None of these funds shall be used for the payment of employees' salaries.
(c)
Acknowledgement of the chosen benefactors shall be included in the preface of the book. An appropriate acknowledgement shall be given based on the generosity of the benefactor. Acknowledgement shall be in the form of a letter from the secretary of state acknowledging the gift in a separate listing in the preface of the book. Notwithstanding any law to the contrary, a benefactor shall have the first option of being chosen as the benefactor or benefactors of the next edition of the Tennessee Blue Book.
(d)
The secretary of state shall maintain a list of all benefactors that shall include names, addresses and the amount of the benefactor's donation. Such a list shall be open and available to public inspection.
Acts 2003, ch. 355, § 55.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 2 - ASCERTAINING ACTION ON LOCAL OR PRIVATE ACTS (§§ 8-3-201 — 8-3-205) › Section 8-3-201 - Private or local acts - Transmission to local body or agency for approval

It is the duty of the secretary of state to send promptly by registered or certified mail, with return receipt requested, a certified copy of every act which requires a notification of the secretary of state pursuant to §
8-3-205
passed by the general assembly, which is private or local in form or effect, to the presiding officer of the body having jurisdiction to approve or disapprove the act if, in the effective date, the act provides for such action by the local legislative body, or to the chair of the county election commission if, in the effective date, the act provides for approval or disapproval in an election. The secretary of state, in a separate communication with each such act, shall call attention to the time limit for local action, either as provided in the act itself or as provided in §
8-3-202
.
Acts 1957, ch. 379, § 1; impl. am. Acts 1972, ch. 740, § 7; impl. am. Acts 1978, ch. 754, § 8; T.C.A., § 8-308; Acts 2010 , ch. 758, § 2.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 2 - ASCERTAINING ACTION ON LOCAL OR PRIVATE ACTS (§§ 8-3-201 — 8-3-205) › Section 8-3-202 - Certification of result of local action - Default deadline for action

(a)
If any act which requires a notification of the secretary of state pursuant to §
8-3-205
provides a deadline for local approval or disapproval, within thirty (30) days after approval or disapproval it shall be the duty of the presiding officer of the local legislative body or the chair of the county election commission, as the case may be, to certify to the secretary of state whether the act was approved or disapproved.
(b)
If any act which requires a notification of the secretary of state pursuant to §
8-3-205
does not specify such a deadline, a failure to approve by December 1 of the year the act was passed shall render it null and void and of no effect whatsoever.
Acts 1957, ch. 379, § 2; impl. am. Acts 1972, ch. 740, § 7; impl. am. Acts 1978, ch. 754, § 8; T.C.A., § 8-309; Acts 1991, ch. 115, § 1; 2010 , ch. 758, § 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 2 - ASCERTAINING ACTION ON LOCAL OR PRIVATE ACTS (§§ 8-3-201 — 8-3-205) › Section 8-3-203 - Secretary of state to ascertain result of local action on private or local act

It is the duty of the secretary of state to ascertain whether local action has been taken on all acts which are private or local in form or effect which requires a notification of the secretary of state pursuant to §
8-3-205
. When a certificate of local action taken has not been received within the time limit specified in such act, the secretary of state shall take steps to find out whether any action has been taken and to obtain the necessary certificate, including the sending of a courier to examine local records and to procure a certificate if all other measures fail.
Acts 1957, ch. 379, § 3; T.C.A., § 8-310; Acts 2010 , ch. 758, § 4.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 2 - ASCERTAINING ACTION ON LOCAL OR PRIVATE ACTS (§§ 8-3-201 — 8-3-205) › Section 8-3-204 - Local action on private or local act to be indicated in published acts

The secretary of state shall indicate, in the published volumes of private acts, what action has been taken on every act which is private or local in form or effect which requires a notification of the secretary of state pursuant to §
8-3-205
. If the deadline for local action, either as fixed in the act or by §
8-3-202
, has passed with no action having been taken, the secretary of state shall so indicate in the published volumes. In no case shall such an act in the published volumes have appended thereto a statement that local action is unknown.
Acts 1957, ch. 379, § 4; T.C.A., § 8-311; Acts 2010 , ch. 758, § 5.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 3 - SECRETARY OF STATE (§§ 8-3-101 — 8-3-205) › Part 2 - ASCERTAINING ACTION ON LOCAL OR PRIVATE ACTS (§§ 8-3-201 — 8-3-205) › Section 8-3-205 - Notification requirements of the secretary of state

The notification requirements of the secretary of state pursuant to this part only apply to any act passed by the general assembly which:
(1)
Does not amend the general law;
(2)
Within the body of the act, names and specifically only applies to the named municipality or county; and
(3)
In the effective date, pursuant to the Constitution of Tennessee, Article XI, § 9, requires a two-thirds (2/3) vote of the legislative body of the specifically named municipality or county to approve or disapprove the act, or requires approval or disapproval of the act in an election by a majority of those voting in the election in the municipality or county affected.
Acts 2010, ch. 758, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-101 - Election - Term of office

There shall be a comptroller of the treasury, who shall be elected by joint vote of both houses of the general assembly, and hold such office for two (2) years, and until a successor shall be elected and qualified.
Code 1858, §§ 199, 812 (deriv. Acts 1835-1836, ch. 12, § 1); Shan., §§ 248, 1136; Code 1932, §§ 192, 1903; T.C.A. (orig. ed.), § 8-401.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-102 - Examination of incumbent's accounts

Previous to the convening of each biennial general assembly, the speaker of the senate and the speaker of the house jointly may contract for the services of an independent public accounting firm to audit or review the operations of the office of the comptroller of the treasury, or may call upon the director of the division of state audit to review with them a current audit of the comptroller of the treasury. The speakers may appoint a committee of the general assembly for the purpose of such review.
Code 1858, § 200 (deriv. Acts 1841-1842, ch. 93); Shan., § 249; Code 1932, § 193; Acts 1977, ch. 4, § 1; T.C.A. (orig. ed.), § 8-402.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-103 - Assistance of local governments with geographic information systems related to administration of property taxes - Assistance of local governments with local redistricting and reapportionment - Compilation and maintenance of precinct boundaries and maps - Liaison with United States census bureau

(a)
The comptroller of the treasury shall:
(1)
Assist local governments with geographic information systems technical support, training, and mapping issues related to the administration of property taxes;
(2)
Assist and advise local governments with local redistricting and reapportionment;
(3)
Compile and maintain precinct boundaries and maps in the state and assist with their development; and
(4)
Serve as the liaison with the United States census bureau and participate in its redistricting data program.
(b)
This section does not detract from the function, powers, and duties legally assigned to any other agency of this state, or interrupt or preclude direct relationships by any such agency with local governments in carrying out its operations.
Added by 2021 Tenn. Acts, ch. 194,s 8, eff. 4/22/2021.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-104 - Oath of office

The comptroller of the treasury shall take an oath, before a judge of the circuit, chancery, appeals or supreme court, to support the Constitutions of Tennessee and of the United States, and an oath of office.
Code 1858, § 203 (deriv. Acts 1835-1836, ch. 12, § 1); Shan., § 253; Code 1932, § 197; T.C.A. (orig. ed.), § 8-404.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-105 - Location of office

The office of the comptroller of the treasury shall be kept at the seat of government.
Code 1858, § 205 (deriv. Acts 1835-1836, ch. 12, § 2); Shan., § 255; Code 1932, § 199; T.C.A. (orig. ed.), § 8-405.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-106 - Seal

The comptroller of the treasury shall keep a seal, with the motto, "The Seal of the Comptroller of Tennessee."
Code 1858, § 206 (deriv. Acts 1835-1836, ch. 12, § 3); Shan., § 256; Code 1932, § 200; T.C.A. (orig. ed.), § 8-406.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-107 - Interest in transactions prohibited

The comptroller of the treasury shall not have any financial interest in the transactions of any department, institution, office, or agency of the state government.
Acts 1937, ch. 33, § 75; 1939, ch. 11, § 42; C. Supp. 1950, § 255.75 (Williams, § 255.80); T.C.A. (orig. ed.), § 8-411; T.C.A., § 8-407.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-108 - Duties generally

(a)
The comptroller of the treasury shall perform all such services as may be required of the comptroller of the treasury by law or by resolution of the general assembly. The comptroller is authorized to provide such services to a county or other local government as may be requested by that entity and determined by the comptroller to be appropriate, and to charge that entity an administrative fee with respect thereto.
(b)
This section shall not be construed either to extend or limit the authority of the division of property assessments with respect to taxpayer audits and reviews to the extent such authority exists under present law.
Code 1858, § 207 (deriv. Acts 1835-1836, ch. 12, §§ 4, 6-11, 13, 15, 16, 18, 19; 1835-1836, ch. 27, § 8; 1839-1840, ch. 160, §§ 2-9; 1841-1842, ch. 93; 1843-1844, ch. 69, § 1; 1843-1844, ch. 103, § 4; 1843-1844, ch. 136, § 2); Acts 1873, ch. 2, § 1; 1883, ch. 132, § 3; 1891 (1st Ex. Sess.), ch. 17, §§ 1, 2; 1899, ch. 395, § 1; 1907, ch. 541, § 5; 1907, ch. 602, § 77; Shan., § 257; impl. am. Acts 1923, ch. 109; mod. Code 1932, § 201; impl. am. Acts 1937, ch. 33, §§ 24, 29, 50, 51, 73; mod. C. Supp. 1950, § 201; modified; T.C.A. (orig. ed.), § 8-407; T.C.A., § 8-408; Acts 2001, ch. 63, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-110 - Reports and recommendations

(a)
The comptroller of the treasury shall prepare and publish a report, setting forth the essential facts of the post audit provided for in §
8-4-109
in summary form after the close of each fiscal year.
(b)
If the comptroller of the treasury finds, in the course of the audit, evidences of improper transactions, or of incompetence in keeping accounts or in handling funds, or of any other improper practice of financial administration, the comptroller of the treasury shall report the same to the governor immediately. If the comptroller of the treasury finds evidences of illegal transactions, the comptroller of the treasury shall forthwith report such transactions both to the governor and to the attorney general and reporter. All such evidences shall be included in the annual reports of the comptroller of the treasury, who has the discretion to make them public at any time during the fiscal year.
(c)
The comptroller of the treasury shall supply the members of the general assembly, when in session, with copies of all annual reports, and shall make recommendations for the elimination of improper financial practices and for the general improvement of the financial administration of the state.
(d)
In the discharge of these duties, the comptroller of the treasury shall exercise, as necessary, the authority granted the comptroller of the treasury elsewhere at law for performing investigations.
Acts 1937, ch. 33, § 73; C. Supp. 1950, § 255.73 (Williams, § 255.78); T.C.A. (orig. ed.), § 8-408; Acts 1963, ch. 94, § 1; T.C.A., § 8-410; Acts 1980, ch. 476, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-111 - Methods of accounting

The comptroller of the treasury has the authority to require any and all departments, institutions, offices, and agencies of the state government to maintain their accounts, records, documents, vouchers, requisitions, payrolls, cancelled checks and coupons, and other evidences of financial transactions in such manner as to expedite the work of post auditing.
Acts 1937, ch. 33, § 74; C. Supp. 1950, § 255.74 (Williams, § 255.79); T.C.A. (orig. ed.), § 8-409; T.C.A., § 8-411.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-113 - Guidelines for compliance with Financial Integrity Act

The comptroller of the treasury shall consult with the commissioner of finance and administration in the establishment of guidelines for the evaluation by agencies of their systems of accounting and administrative control as provided in the Financial Integrity Act of 1983, compiled in title 9, chapter 18.
Acts 1983, ch. 129, § 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-114 - Investigation of fraud relating to qualification for government set-aside program

The comptroller of the treasury shall investigate any complaint brought to the attention of the comptroller of the treasury's office alleging a violation of §
39-14-137
. If, as a result of such investigation, the comptroller of the treasury determines that probable cause exists to believe that a violation has occurred, then the comptroller of the treasury shall submit such investigatory findings to the appropriate prosecutorial authority.
Acts 1989, ch. 283, § 2; 1996, ch. 675, § 10.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-117 - Determination of state and local expenditures for indigent care and available federal resources

The comptroller of the treasury is directed to determine all state and local government expenditures for the care of indigent persons and all federal resources available to the state for the care of indigent persons.
Acts 2006, ch. 807, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-118 - Authority of the comptroller of the treasury to obtain certain information from applicants applying for employment

(a)
The comptroller of the treasury may require all persons prior to employment with such office to:
(1)
Agree to the release of all investigative records to the comptroller of the treasury for the purpose of verifying the accuracy of criminal violation information contained on an employment application; and
(2)
Supply a fingerprint sample and submit to a criminal history records check to be conducted by the Tennessee bureau of investigation. In addition, to the extent permitted by federal law, and at the discretion of the comptroller of the treasury, a check of such prints may be made against records maintained by the federal bureau of investigation.
(b)
Any costs incurred by the Tennessee bureau of investigation or the federal bureau of investigation, as appropriate, in conducting such investigations of applicants shall be paid by the comptroller of the treasury.
(c)
The comptroller of the treasury may establish the job titles or classifications to which the requirements of this section apply. Such classifications shall not supersede any mandatory fingerprint-based criminal history background requirements that may be applicable for any person who is seeking employment in a position in any program subject to licensure, approval or certification by any state agency.
Acts 2010, ch. 971, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 1 - GENERAL PROVISIONS (§§ 8-4-101 — 8-4-119) › Section 8-4-119 - Report to comptroller of treasury of government fraud

(a)
Any state agency having determined that a theft, forgery, credit card fraud or any other intentional act of unlawful or unauthorized taking, or abuse of public money, property, or services, or that other cash shortages have occurred in the state agency, shall report the information to the office of the comptroller of the treasury.
(b)
The comptroller of the treasury, in consultation with the state agencies, shall have the authority to establish guidelines for such reports.
(c)
(1)
Any state agency shall, within a reasonable amount of time, notify the comptroller of the treasury of any confirmed or suspected unauthorized acquisition of computerized data and any confirmed or suspected breach of a computer information system or related security system established to safeguard the data and computer information system.
(2)
For purposes of subdivision (c)(1):
(A)
"Breach" does not include individual occurrences of malware or spyware;
(B)
"Computer information system" and "related security system" mean those computer information systems and security system infrastructures operated and administered by the state agency or an entity with which the state agency contracts for such operation and administration; and
(C)
"Reasonable amount of time" means any amount of time that is reasonable under the particular circumstances, but shall not under any circumstances exceed five (5) working days.
(d)
The information received pursuant to this section shall be confidential working papers of the comptroller of the treasury, and therefore, shall not be an open record pursuant to title 10, chapter 7.
(e)
As used in this section "state agency" means each state board, commission, committee, department, office, or any other unit of state government.
Amended by 2015 Tenn. Acts, ch. 42,s 1, eff. 3/27/2015.
Acts 2012, ch. 946, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-201 - Power to require testimony and administer oaths

The comptroller of the treasury, in performing any of the duties of office, has the power to require any person to testify under oath as to any matter which is a proper subject of inquiry by the comptroller of the treasury. The comptroller of the treasury is authorized to administer all necessary oaths.
Acts 1963, ch. 128, § 1; T.C.A. (orig. ed.), § 8-416; T.C.A., § 8-412.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-202 - Power to subpoena

For these purposes, the comptroller of the treasury is empowered to issue subpoenas or subpoenas duces tecum to require attendance of persons and submission of documents, at specified times and places, to give testimony in the case or matter therein stated. The subpoena shall mention the names of the parties to the hearing and the party at whose instance the witness is called, and, if necessary, require the witness also to bring any books, documents, or other writing under the person's control which may be pertinent to the hearing.
Acts 1963, ch. 128, § 2; T.C.A. (orig. ed.), § 8-417; T.C.A., § 8-413.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-203 - Service of subpoena

Service of such subpoena shall be had by a designated representative of the comptroller of the treasury either handing a copy of the subpoena to such witness, at which time service is complete; mailing a copy of the subpoena to such witness by certified mail, return receipt requested, in which case service shall be complete on the date the witness signs the certified mail receipt; or, if the witness cannot be found, mailing a copy of the subpoena to the last known address of the witness by first-class mail, in which case service shall be complete upon mailing. Such process shall run throughout the state.
Amended by 2021 Tenn. Acts, ch. 442, s 1, eff. 5/13/2021.
Acts 1963, ch. 128, § 3; T.C.A. (orig. ed.), § 8-418; T.C.A., § 8-414.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-204 - Failure of witness to appear - Penalty

Failure of any witness so subpoenaed to attend shall be certified by the comptroller of the treasury to the chancery court in whose judicial district such witness resides, and such chancery court shall exercise authority granted it by law in the treating of contempt of court matters, including those powers granted in §§
29-9-103
- 29-9-105; all to the end that the witness shall be compelled to appear at a time and place specified by the chancery court.
Acts 1963, ch. 128, § 4; T.C.A. (orig. ed.), § 8-419; T.C.A., § 8-415.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-205 - Witness refusing to testify - Penalty

Any witness who appears as ordered, but upon appearance refuses to testify on matters not privileged by law, shall be punished as prescribed in §
8-4-204
.
Acts 1963, ch. 128, § 5; T.C.A. (orig. ed.), § 8-420; T.C.A., § 8-416.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-206 - Witness' traveling expenses - Reimbursement - Pay

Any witness so subpoenaed shall be reimbursed necessary traveling expenses from such witness' home to the place of hearing and other necessary expenses as determined by the comptroller of the treasury. Those witnesses not employees of the state shall be paid at the rate of five dollars ($5.00) per day for each day or portion of a day in attendance at such hearing.
Acts 1963, ch. 128, § 6; T.C.A. (orig. ed.), § 8-421; T.C.A., § 8-417.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-207 - Investigations - Request of aid from other state agencies

The comptroller of the treasury may, whenever deeming such aid necessary, request the aid of any and all agencies of the state in investigation of alleged irregularities or discrepancies involving state revenue or state funds.
Acts 1963, ch. 77, § 1; T.C.A. (orig. ed.), § 8-423; T.C.A., § 8-418.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-208 - Cooperation of state agencies in investigations

Unless good and sufficient reason can be shown why the particular state agency should not render such aid, any request by the comptroller of the treasury shall be honored and the agency so requested shall give full aid, support and cooperation to the comptroller of the treasury in such investigation.
Acts 1963, ch. 77, § 2; T.C.A. (orig. ed.), § 8-424; T.C.A., § 8-419.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 2 - HEARINGS AND INVESTIGATIONS (§§ 8-4-201 — 8-4-209) › Section 8-4-209 - Investigation of allegation of felony involving private fund

The comptroller of the treasury, in its discretion, may investigate an allegation of a felony that is classified as Class B or higher involving private funds if:
(1)
The investigation is requested by the attorney general and reporter or the district attorney general of a judicial district;
(2)
The investigation is in conjunction with an open investigation by the Tennessee bureau of investigation; and
(3)
The comptroller of the treasury deems an investigation to be in the public interest.
Added by 2019 Tenn. Acts, ch. 133,s 1, eff. 4/9/2019.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 3 - DISABILITY OF COMPTROLLER OF THE TREASURY - ASSISTANT COMPTROLLER OF THE TREASURY (§§ 8-4-301 — 8-4-304) › Section 8-4-301 - Vacancy in office

If the comptroller of the treasury dies, resigns, or is, from any cause, disabled from performing the duties of office, the governor shall appoint some person well qualified to act in the comptroller of the treasury's stead, who shall take the same oaths, give the same bonds, in the same manner, be liable to the same penalties and receive the same salary and allowances as the regular comptroller of the treasury.
Code 1858, § 204 (deriv. Acts 1835-1836, ch. 12, § 22); Shan., § 254; Code 1932, § 198; T.C.A. (orig. ed.), § 8-412; T.C.A., § 8-420.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 3 - DISABILITY OF COMPTROLLER OF THE TREASURY - ASSISTANT COMPTROLLER OF THE TREASURY (§§ 8-4-301 — 8-4-304) › Section 8-4-302 - Assistant comptroller of the treasury - Appointment

(a)
There is created the office of assistant comptroller of the treasury who shall serve as such during any emergency when the regular comptroller of the treasury is disabled or disqualified from performing the duties of the office.
(b)
If the general assembly is not in session when such emergency exists, the governor shall appoint such assistant comptroller of the treasury to serve until the general assembly convenes, at which time the general assembly shall elect the assistant comptroller of the treasury in the event the emergency then continues. If the general assembly is in session when the emergency commences, the assistant comptroller of the treasury shall be elected by the joint vote of the general assembly.
Acts 1949, ch. 119, § 1; C. Supp. 1950, § 213.1 (Williams, § 192.1); T.C.A. (orig. ed.), § 8-413; T.C.A., § 8-421.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 4 - COMPTROLLER OF THE TREASURY (§§ 8-4-101 — 8-4-707) › Part 3 - DISABILITY OF COMPTROLLER OF THE TREASURY - ASSISTANT COMPTROLLER OF THE TREASURY (§§ 8-4-301 — 8-4-304) › Section 8-4-303 - Acting in emergency only

(a)
In no event shall the person so appointed as assistant comptroller of the treasury serve as such except during the existence of the emergency, and the governor shall determine when such emergency exists and when it terminates and shall so declare.
(b)
The action of the governor in declaring the existence of an emergency shall be subject to review by writ of certiorari.
Acts 1949, ch. 119, § 1; C. Supp. 1950, § 213.1 (Williams, § 192.1); T.C.A. (orig. ed.), § 8-414; T.C.A., § 8-422.