Year: 1879

B -


The revenues.


Section L. BE it enacted by the
General Assembly of the State of
Tennessee, that all collectors of taxes
are hereby made assessors, to assess
all property which by mistake of law
or facts has not been assessed, and it
is hereby made the duty of such COL
lectors, in all cases whereby property
has not been assessed, but Cn which
taxes ought to be paid by law, to i'm
mediactly asses the same and proceed
to collect the taxes, and if the owner
of the property admits the liability of
the property to taxation, but disputes
the assessment, he may have q reval-
uation before the Judge or Chairman
of the County Court at any time with
in one month, and in such case the
Judge or Chairman aforesaid may
hear proof and fix the assessment or
valuation, and this shall be final.


Sec. 2. Be it further enacted, that
in case the owner Of the property de-
MES the right CT the State. county,
city or town to tax his property, and
claims that it is exempt by virtue of
the Constitution or any law or ordi-
nance, but raises no question as to the
amount or value fixed in assessing the
property, then such collector shall
submit the facts to the comptroller as
to the State tax, to the Judge or
Chairman of the County Court as to
the county ta&, and to the Mayor Of
the city or town as to the municipal
corporation taxes, and if by these
several officers or any one of them ne
is directed to proceed to the collection
of the taxes, he shall Immediately and
without any delay, obtain fron any
Justice Of the Peace of his county
warrant or warrants for SAID taxes, and
which shall be served on the owner of
said property, and set for trial before
the Justice of the Peace in said county
and the warrants may be for the State,
county and municipal corporation
taxes jointly Gr separately, and all
Justices of the Peace are hereby given
jurisdiction to try all such cases, no
matter what the amount, and the same
shall be tried without delay, with the
right to appeal to either party to the
Circuit Court, and the appeal shall go
to the next succeeding term unless the
court is in session to which the appeal
is taken, attd in that case the appeal
shall be 10 the term being held and
shall be entered and tried at that
term.


Sec. 8. Be it further enacted, that
in case the owner Of property disputes
both the assessment rs to the amount
and the right to tax his property, then
he shall he allowed ten DAYS TO have
Il reassessment before the Judge or
Chairman Of the County Court, and
at the end of the ten days the tax
collector shall proceed as under the
second section.


Sect. J. Be it further enacted, that
in case, arising under this law, it shall
be the duty Of the courts, the Circuit
and Supreme courts in case of appeal
to hear and determine the Questions
arising in preference to all other cases.


Sec. 3. Be it further enacted, that
every collector Of taxes making AS
sessments and collecting taxes under
the provisions of this act shall keep a
book upon which he shall enter all
property assessed, the amount Of taxes
so collected and upon his final settle
ment with the comptroller and with
the County Court he shall file copy
of the same under oath, stating that
said cupy contains true and perfect
list Of all taxes so collected by him.


Sec. o. Be it further enacted, that
this act take effect from and after its
passage, the public welfare requiringit.


Passed March II, 1879.


An Act to change the time Of holding the


ChdncerY Court at Trenton and Hum


boIdt u, the Eterentk Chancery Diri-


sion.


Section /. Re it enacted by the
General assembly OF the State of Ten
nessee, that the Chancery Court at
Trenton shall hereafter be held on the
first Mondays of May and November;
that the Chancerr Court ut Humbnldt