Year: 1877

The following is the complete tex


of the bill tie Amend all Laws for thu
Assessment of property" which hai
passed its final reading in the House
! Section l. Be it enacted by the Gen.
eral Assembly of the State of Tennes-
see, that the Quarterly County Court
of each county in this State shall, al
the April term of 1877, and at said
term every year thereafter, elect an in-
telligent and prudent person for each
civil district of said county, and every
city or town where there are wards
one for each ward, being freeholder
and citizen thereof, whose duty il
shall be to assess, list and return, as
herein provided, for taxation, all the
real aud personal property and polls
in his said district not exempt from
taxation and said assessor, before en-
tering upon the duties of his Office,
shall take and subscribe before the
clerk of said court, and file with him
an oath, honestly, faithfully, impair
tally, and tearlessly, to assess, value,
list, and return, all real and personal
property and polls in his district not
exempt by law from taxation, and he
shall visit in person each aud every
tract or parcel of land assessed and
valued by him.


Sec 2. Be it further enacted, that
said assessors shall assess real estate
in the manner following They shall
prepare complete list of all taxable
real estate in their respective districts
or wards, giving the name of each
owner in alphabetical order, and set
ting out the number of acres of each
tract, and the assessed value thereof,
/ giving, if the same can be done, the
surveyors district, range, township
and section. civil district, and, if it
/ cannot be done, then such mode of
| description shall be adopted as will
| identify the property aud its location
/ by giving the lands by which the tract
is bounded and if the said real es-
tate be in a town, the present number
Of the lot and the number of front
| feet, and the depth thereof, and the
assessed value of each tract aud lot
and shall also assess and list the per-
sonal property and polls liable by law
to be taxed


Sec. 3. Be it further enacted, that
in making the assessment, all property
shall be assessed at its cash market
value and upon the principle laid down
in sections 565 and 566 of the Code,
and to the person who is the owner or
reputed owner on the first day of April
of the year of the assessment, and said
taxes shall be due and payable ON the
first Monday Of October of the year
for which the taxes we're assessed.
| Sec. 4. Be it further enacted, that
| the assessors shall complete their as
| sessments on or before the first Mon
| day in June of each year, and on that
| day shall meet at the courthouse of
their respective counties, and shall or
ganize as Board of Equalization, and,
when organized, shall make such ex-
amlnatlons, comparisons, corrections
and alterations as may be necessary to
| produce fair and just equalization of
| the assessments in the several districts
and wards in said county.


Sec. 8. Be it further enacted, that if
any person shall conceive himself sg-
| grieved by any assessment, he shall
| present the matter to said board by
| petition or otherwise; and if it shall
appear to a majority of said board that
the assessment complained of is erro-
| neOus, improper or unequal, when ia
ken in connection with other assess
ments in the same district, the proper
correction shall be made. Aud, hav-
| ing completed said equalization, the
assessors shall sign and return their
respective lists to the Clerk of the
| County Court on or before the 10Th
day of June of each year provided,
the Quarterly Court shall have author
ity to hear and determine applications
in regard to the alleged erroneous as
sessments after the assessors shall
have made their returns to said clerk.


Sec. 6. Be it further enacted, that
the assessment thus made shall be the
only assessment of property and polls
| for any purpose of taxation In any
county or part thereof, whether for
State, county, schools, railroad, or mu
nicipal purposes, and no assessment
blank other than the common blank
books shall be used in making the as
sessment.


Sec. z. Be it further enacted, that
the Clerk of the County Court shall,
from the list returned by the Asses
sors annually, prepare collection book,
as provided in section 588 and 599 of
the Code, showing the amount of taxes
due from each taxpayer to the State,
county, schools, railroads aud munich
palities, in seperate columns, which
shall exhibit the amount due from
each taxpayer for each particular pur-
pose, and also the aggregate amount
due, and all certified statements of
taxes due from delinquent taxpayers
made and delivered by any County
Trustee to any Constable or Sheriff of
his county for collection, shall in like
manner set out separately each item of
taxation for the information of the
taxpayer, and all amounts levied re-
spectively for the purpose of paying
the interest or the principal of any
State, county, municipal or railroad
bonds shall be placed in a seperate
column, and shall deliver said book
to the Trustee by the first day of Oc-
tober of each year. And the Clerk
shall also make out and certify to the
Comptroller an aggregate statement of
the assessed valuation Of the real and
personal property of each district sepa-
rately, and Of the whole, together with
the taxes due the State, and the poll
tax due, and he shall forward the same
by mail to the Comptroller on or be-
fore the 18th day of November of each
year, and said Clerk shall likewise GER
tify to the Judge or Chairman of the
County Court the amount of taxes due
the county, and also to any Mayor of
the municipality the amount due the
municipality, and to each the amount
Of taxables separately.


Sec. 8. Be it further enacted, that
at the April term, annually, of the
County Court, the rate Of taxation for
county, school, railroad and other pur-
poses shall be fixed by the Court, and
entered upon the minutes thereof as
now declared by law, and the cities
and towns shall certify the rate of tax
alton levied by them to the Clerk OF
the County Court by the 18th day OF
July Of each year.


Sec. 8. Be it further enacted, that
each assessor shall receive for his ser
vices ten cents for each person having
taxable properly listed, and five cents
for each person assessed for poll tax
only, and the same shall be paid by
the county, and the Clerk of the County
Court shall receive of the county be-
sides the cost of the book, any sum al
| Iaol nuo-Eorl,, Hourt of his