Year: 1875

4
the city or municipality shalfeertify the
rate of taxation levied hysitq to theelerk
of the County Court before the 1st Of
| October of each year. l9


SEC II. Bet further enacted, If. any
improvements on any real estate. should
be destroyed by fire, Hood or other cas-
ualty, then may the owner thereof, on
his application to the County Court
Clerk, have said realty so damaged. re-
assessed by the assessor. of the district or
ward wherein the real estate is situated,
and such re-assessed valuation shall be
substituted on the "main assessment
rolP' in place of the original assessment:
Pr0rided, however, that such owner shall
pay the costs not to exceed three dollars.


SEC. 12. Be it further enacted. That the
County Court clerk shall certify to the
mayor of any municipality, once per
month, all changes that are made in the
ownership of any real estate within the
bounds of the town subject to taxes, to
the end that the same shall be entered
upon the certified roll. of the same, to-
gether with the valuation thereof; and
this certified roll in the hands Of the
mayor, shall list and constitute the basis
of all municipal taxation of real estate


SEC. 13. Be 1t further enacted, that the
assessor shall receive for his services
such sum as may be allowed him by
the County Court not exceeding fifteen
cents for each person having taxable
property listed; and five cents for each
listed for poll tax only; and in no
county shall the assessors salary exceed
one thousand dollars; and the same shall
be paid by the county and municipality
in the proportion that the value of the
property assessed for each bears to the
value of the whole assessment in the
county; and each assistant shall receive
for compensation the sum of one and
one-half dollars per sday for his services;
the number of days for each district to
be fixed by the County Court, to be paid
as follows: If the municipality has no
interest in the assessment, these assist
ants shall be paid by the county alone;
but if both the county and municipality
were interested in the assessment, then.
each shall pay its proportionable part as
before stated, and the assessor shall give
! each assistant certificate of the amount
due him from each, and the said certifi-
Gates shall be receivable for county and
municipal taxes as it shows upon its
face, or payable in money, as the holder
may demand. The Clerk of the County
Court shall have and receive Of the
county besides the cost of the books, any
sum allow ed by the Quarterly Court of
his county, not exceeding five cents per
one hundred words, and in no event to
exceed one thousand dollars, besides the
actual cost Of the book; but the county
shall pay no more than another compe-
tent person could have been engaged at
to have done the same work.


SEC. a. Be it further enacted, That
should the office of assessor become va
cant, the Quarterly Court, upon the call
of the Judge or Chairman, shall fill the
same by the election of another person;
and any assessor or clerk of the County
Court, who shall fail or refuse to do or
perform the duties hereby put upon him,
in the time and in the manner specified,
shall forfeit to the State, county, or mu-
nicipality, as the case may be-. five hun
dred dollars, to be recovered upon his
bond, and may be indicted or presented
for any corruption ipe office, and fined or
imprisoned, or both, in the discretion of
the court.


SEC. Is. Be 1t further enacted, That the
person elected by the County Court to
assess real estate, shall also while engag g
ed thereon assess ami 9list tile person al
property and polls of each district and
ward in the county liable by law to be
taxed, and having completed said lists
of real estate and personal property and
polls, and made due return thereof to the
County Court Clerk, his office shall ex-
pire, and the Quarterly County Courts, at
the April term thereof for each year
thereafter and until another assessor is
elected, shall elect an assessor of person
al property and polls for each civil dis
trict or ward in the county.


SEC, 16. Be at further enacted, That 50
much of chap of the Code of Tennes-
see entitled g Ofthe Tax-assessorsa and As
sessment,' and of arts, 1, 2, 3, 4, 8, 6,
and z, Hereunder; and SO much. of the
Act of March %, 1873, approved March
20, 1873, entitled An Act to provide
more just and equitable laws for the AS
sessment and Collection of Revenue for
State and County purposes, and to repeal
all laws now in force whereby revenue
is collected from the assessment of Real
Estate, Personal Property, Privileges
and Polls" and so much of the charter
acts of Incorporation, of any city, town
or municipal corporation in the State. as
are in conflict with this Act, be and the
same are hereby repealed, it being the
intent of this Act that there shall he but
one assessor of real estate in any county.
And this Act shall take effect from and
after its passage, the public welfare re-
curing It 81 ;Tr