Year: 1875

bflct or Wdfu, 10 me CiCfk OF Ine


county court, SO, soon as the


same is completed; and the


same shall be pres rved by said


clerk, and the whole shall be
in the hands of the county court


by the first day Of July sue


ceeding in all the counties with


taxable realty worth 100000


Or under, and the assessor shall


have, one month additional for


each additional $2,000,000 in ev-


cry county wherein to make


said return: Provided, that said


return shall. in any event, be


made by the first day Of Octo-


Der.


Sec. 5. Be it further enacted,


That the clerk Of the County


Court shall enter the assess


ments aforesaid, in a fair hand


writing in one book, suitably


ruled and substantially bound,


showing the name in alphabcti-


cal order, Of each owner OF the


property assessed, in each civil


district or ward, as reported by


the assessor, the contents in


acres or feet and the assessed


value Of the same, giving such


description of each tract or lot


as is shown in the assessors re-


turn, and The book thus prepared
shall be styled the 'main assess


ment roll" and shall contain


sufficient margin on the right
side thereof, in which to enter
any changes Of ownership Of


the whole or any part Of a tract
or lot, and the lines thereof
shall be ruled with sufficient
space between them to allow
several intcrlineations, and this
main assessment roll" shall be
kept by the clerk in some safe
place of deposit, in or near the
courthouse. And the said roll
shall have sufficient margin for
noting the tax assessed against
each person for each succeeding
year that said assessment is
made for.


Sec. 6. Be it further enacted,
That the assessment as shown
in the "main assessment roll,
and the changes made therein,
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 I.
purposes.


SEC. Z. Be it further enacted, f.
That the clerk Of the County .
Court Of each county, shall from
the "main assessment roll y and
from the returns OF the assessors .
Of personal property and Of .
polls, annually prepare coIlec-
tors book, as provided in sec
tons 589 and $50 Of the Code
of Tennessee, showing the a.
mount Of tax due from each
Taxpayer to the State, county,
municipality or railroad, 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 20 him the assessor;
and the same shall show in adj
ditiOn to the State and county
the amount due to any
railroad from each tax payer,
and said clerk shall then make
out and certify to the Comp
troller the aggregate statement
Of the assessed valuation Of the
real and personal property OF
each district or ward sepa-
rateIy, and of the whole, togeth-
er with the taxes due the State,
and also the poll tax due, and
he shall forward the same to the
Comptroller by mail on or be-
fore the first Monday in Janua-
y in each'year. And said coun-
y court clerk shall likewise
certify to the judge or chair
nan Of the county court, the
amount of taxes due the coun-
y, and also to the mayor Of any
municipality the amount due
he municipality, and to each
he amountof taXableseparately.


Sec. s. Be it further enacted,
That the clerk of the County
Court shall enter upon the main
assessment roll all transfers of
eal estate in his county, and
lotc the same in the margin
opposite the name Of the con- ]
reyor, and also interline it at the
proper place, alphabetically, the
lame Of the conveyed, with a de-
Of the land and its value
Is herein provided; if the whole (
IF any tract or parcel has been !
conveyed, he shall erase The
lame Of the conycyor, at the I