Year: 1875

4


/ An act to amend all laws for the assess


ment and collection Of revenue.


SECTION /. Be it enacted by
the General Assembly Of the


State of Tennessee, that the
Quarterly County Courts Of
each county shall, at the April
term, 1875, and at said term ev-


cry four years thereafter, elect a


discreet and prudent person,


being a freeholder and Il citizen


thereof, whose duty it shall be


to assess, list and return, as


herein provided, for taxation,


all the real estate in his county,


not exempt from taxation, and


said assessor before entering


upon the duties of his office


shall execute and deliver TO
the court, a bond with two suf-


ficient sureties in the penal sum


Of five thousand dollars, con-


ditioned to faithfully and i'm


partially discharge all the du-
ties imposed, or to be imposed


by law by him, payable to the
State, and l.e shall also take and
subscribe, before the clerk Of
said court, an oath, honestly,
faithfully, impartially and fear
Icssly TO assess, value and list
all real estate in his county, not


exempt by law from taxation.


SEC. ,. Be it further enacted,
Said assessor shall proceed to


assess the real estate in his
county in the manner following,


viz: He shall first prepare a
complete list Of all taxable real
estate in each civil district or


ward Of his county, and then


select in each district or ward


with taxable realty worth less
than 100000, by his last as
sessm5nt, one, and in all other


districts or wards, two reputa-
bic, discreet and prudent men,


ireehoIders and residents there
IN, as assistants, and he shall
administer to each an oath, that
he will honestly, faithfully and
impartial!y assess and value
each and every tract Or lot of
land i'll his district or ward; and
these two assistants, together
with the assessor, shall proceed
to some designated place in each
district or ward, to assess and
value, in writing, al the real es-
tate in said district or ward, Civ
ing the name Of each owner, in
order, and setting
out the number of acres Of each
tract, and if the sare 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
or lot, and the list shall be sub
scribed by each, and returned
to the clerk of the county court
by the assessor; and in all ca
ses Of disagreement in valua-
ton by the assistant, the as
SCISSOR shall determine the value,
and he shall determine the val
ue Of the real estate owned by
his assistants, and the Judge or
chairman Of the County Court
shall determine the assessed val
ue Of the real estate of the as
SCISSOR, and certify the same to
him; and in districts or wards
where the assessor has only one
assistant, the judge or chair
man, in cases OF disagreement
in valuation between the asses
,0r and his assistants, shall de-
-ermine the valuation: Proyi-
led, that nothing in this act
shall be construed to restrict the
power Of the Quarterly Court
10 hear and determine applica-
tons as now provided by law in
regard to alleged erroneous as
5essment after the assessor shall !
have made his returns to the |
county court clerk; Provided, |
hat such application shall be
made at the first term of such |
Quarterly Court, occurring more |
han thirty days after the return
By the assessor, and never there
after, excepting, however, as to
lon-residents, who shall have
lntil the second term of said .
court, but no longer.


SEC. 3. Be it further enacted, |
al the real estate shall be es-
.imated on the principles laid .
lown in sections 565 and 566 of


he Code Of Tennessee, and /
:hall be assessed to the person.
Who is the owner or reputed