Year: 1875

c1ent margin on the flgng S1de tAef6OI,
in which to enter any changesSof owner
ship of the whole OF. any part of tract
or lot, and the lines thereof shall be rul-
ed with sufficient space between them to
allow several interlineations, and this
'smain assessment roll shall be kept by
the clerk in some safe place of deposit,
in or near the court house. And said
roll shall have sufficient margin for no.
ing,the tax assessed against each person
for each succeeding year that said as
sessment is made for. 20


SEC 6. Be 1t further enacted, That the
assessment as shown in the main assess
ment roll, and the changes made there
in, shall be the only assessment of real
estate made for any purpose of taxation,
in any county or part thereof-whether
for State, county, railroad or municipal
purposes. fs1 .a.tataGss III


SEC. 2. Be 1t FURTHER enacted, That
the clerk of the County Court of each
county, shall from the 90 main assessment
roll p and from the returns of the assess
ors of personal property and of polls, an
nually prepare collectors book, as pro-
vided in sections 5sS and 589 of the Code
of Tennessee, showing the amount of
tax due from each taxpayer to the State,
county, municipality orrailroad, in sep
arate columns, except the same shall be
delivered by him to the collector within
three months after the same shall have
been delivered to him by the assessor,
and the same shall show in addition to
the State and county revenue, the amount
due to any railroad from each taxpayer,
and said clerk shall then make out and
certify to the Comptroller, the aggregate
statement of, the assessed valuation of the
real and personal property of each dis
trict or ward separately and Of the whole,
together with the taxes due the State,
forward the same to the Comptroller by
mail, on or before the first Monday in
January in each year. And said County
Court Clerk shall likewise certify to the
Judge or Chairman of the County Court,
the amount of taxes due the county, and
also to the Mayor of any municipality
the amount due the municipality, and to
each the amount of taxablcs. separate. -.


SEC. 8. Bet further enacted, That the
clerk of the County Court shall enter
upon the main assessment roll all. trans
fers of real estate in his county, and
note the same in the margin opposite
the name of the eonvcyor, and also in
terline it at the proper place, alphabet
ically, the name of the conveyee, with a
description of the land and its value as
herein provided, if the whole of any
tract or parcel has been conveyed, he
shall erase the name of the conveyor,
and at the proper place insert the name
of the conveyee, with the assessed de-
scription and value; if part of any tract
has been conveyed, he shall enter
upon the margin opposite the name of
the conveyor, in alphabetical and abbre-
waited words sufficient to indicate the
part conveyed in quantity, general de-
scriptiOn thereof being sufficient. Pro
gided, it identifies the land, the date of





veyee, and he shall enter the name of
the conveyee at its proper place in the
roll, with a like description of the land
and its value; and if the whole of any
tract or lotlis conveyed, it shall lie put
down to the conveyee at the same value
as is shown by the assessor; if a part is
conveyed, he shall value each part q,
agreed upon by the parties. PT0rloled it
is not less upon the whole than was put
upon it by the assessors, and if the par
ties fail to agree upon the valuation,
then he shall proportion each to the
whole valuation, as the value of each is
to the assessed value of the whole, and
so charge each on the main roll, and
these entries hashall make at the time
he takes the probate of any conveyance
and mark it upon the back as "entered
on roll book" And, PsootdetE further,
Any person buying any land subject to
redemption, shall take of the officer sell
ing the same certificate of the pur-
chase, and shall cause a note of the
same to be entered npon the main as
sessment roll. And the property, dur
ing the time of redemption, shall be as
sessed to such purchaser: PrOrided, the
clerk of the County Court shall be en-
titled to ten cents for noting each change
of ownership of real estate in main as
sessment roll, to be paid by the party
selling land.


SEC. 0. Be st further enacted, That the
Register shall register no conveyance of
real estate of any character, until it shall
have been presented to the County Court
clerk and so marked, and if any such
conveyance is presented to him for reg
istration, he shall neither note or regis
ter the same until it is so marked, and
it shall be the duty of the Register to
have any conveyance sent unto his office
for registration acknowledged before
any other person than the County Court
clerk of his county. so marked, and it
shall be the duty of all clerks of courts,
where the title of any real estate is di-
vested out of one person and vested in
another, to see that copy of the decree
describing the property is sent to the
County Court clerk, in all cases where
the parties do not take of him deed or
demand copy of the decree for regis
tration; and where the title OF any real
estate in the county is vested in another
by win or devise, admitted to probate,
it shall be the duty of the clerk of the
County Court to so enter it ilpon the
main assessment roll; and any person
conveying any real estate, who does not
sec that the same is charged upon the
main assessment roll to the conveyee,
the same should thereafter be charged
to him, and he shall be liable, upon a
distyTngas, for the taxes thereon. unless
he show to collector that the taxes have
been paid; but no assessment, levy of