Year: 1875

Section 1. Be it enacted by the General
Assembly Of the State Of TENNESSEE, thas
the Quarterly County Courts Of each coun-
ty, shall, at the April term, 1915, and at
said term every four years thereafter, elect
a discreet and prudent person, being a free
holder and a 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 du-
ties Of his Office, shall execute and deliver
to the court, a bond with two sufficient Sc
eurities in the penal SUN Of five thousand
dollars, conditioned to faithfully and i'm
partially discharge all the duties imposed,
or to be imposed, by law upon him, paya-
bic to the State, and he shall also take and
subscribe, before the clerk Of said court, an
oath, honestly, faithfully, impartially and
fearlesslyt0 asses, value and list all real
estate in his county, not exempt by law
from taxation.


Sec. 2. Be it further enacted, said asses
sOr shall proceed to assess the real estate in
his county in 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 the last assess
ment, one, and in all other districts OF
wards, two reputable, discreet and prudent
men, freehOlders and residents therein, as
assistants, and he shall administer to each
an oath, that he will honestly, faithfully
and impartially, assess and value, each and
every tract or lot Of land in his district or
ward; and these two assistants, together
with the assessor, shall proceed, at some
designated place in each district or ward,
20 assess and value, in writing, all the real
estate in said district or ward, giving the
name Of each owner, in alphabetical order,
and setting out the number Of acres Of
each tract, and il the same be in a town,
the present number Of the lot, and the
number Of front feet, and the depth there
Of, and the assessed value Of each tract or
lot, and the list shall be sub
sCTibed by each, and returned
to the clerk Of the County Court by the as
sessor; and in all cases Of DISAGREEMENT in
valuation by the assistants, the assessor
shall determine the value, and he shall de-
termine the value Of the real estate owned
by his assistants, and the judge or chair
man of the County Court shall determine
the assessed value Of the real estate Of the
assessor, and certify the same to him; and
in districts and wards where the assessor
has only one assistant the Judge or chair
man, in cases Of disagreement in valuation
between the assessor and his assistant shall
determine the valuation: Provided, That
nothing in this act shall be construed to
restrict the power Of the quarterly court to
hear and determine applications as now
provided by law in regard to alleged er-
roneOus assessments after the assessor shall
have made his returns to the County Court
Clerk: Provided, that such application
shall be made at the first term of such
quarterly court, occurring more than thirty
days after the return by the assessor, and
never thereafter, excepting, however, as 10
nOn-residents, who shall have until the
second term Of said court, but no longer.


Sec. 3. Be it further enacted, all the
real estate shall be estimated on the prin-
ciples laid down in sections $50 and $50 Of
the Code Of Tennessee, and shall be as
sessed TO the person who is the owner or
reputed owner of the same, on the first day
Of April Of the year Of the assessment.


Sec. 4. Be it further enacted, the as
sessOr shall return the assessment roll Of
each district or ward, 70 the clerk Of the
COUNTY Court, 50 soon as the same Is comp
leted; and the same shall be preserved by
said clerk, and the whole shall be in the
hands Of the clerk of the County Court by
the first day Of July succeeding, in all
counties with taxable realty, worth 8, ,0OO,-
600 or under, and the assessor shall have
one month additional for each additional
S2,O00,000 in every county wherein tOnlake
said return: Provided, that said return
shall, in any event, be made by the first day
Of October.


Sec. >. Be it further enacted, that the
Clerk Of the County Court shall enter the
assessments aforesaid, in a fair handWrit-
ing in one book, suitably ruled and sub
stantially bound, showing the name in
alphabetical order, Of each owner Of the
property assessed, in each civil district or
ward, as reported by the assessor, the con-
tents in acres or feet and the assessed val
ne of the same, giving such description Of
each tract or lot as is shown in the assess
or's return, and the book thus prepared
shall be styled the "main assessment 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, aud the lines thereof
shall be ruled with sufficient space between
them to allow several interlineatiOns, and
this ssmain assessment roll" shall be kept
by the clerk in some safe place Of deposit,
in or near the courthouse. And 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 as
sessment 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-WhetheF for State, county,
railroad OF municipal purposes.


Sec. Z. Be it further enacted, that the
clerk Of the County Court Of each county,
shall from the "main assessment roll, - and
from the returns Ofthe assessors Of personal
property and Of polls, annually prepare a
collectors book, as provided in sections


SIS and $50 Of the Code Of Tennessee,


showing the amount Of tax due from each
taxpayer to the State, county, municipal-


ity or railroad, in separate column, except


the same shall be delivered by him to the
collector within three months after the


same shall have been delivered to him by


the assessor; and the same shall show in
addition to the State and county revenue
the amount due to any railroad from eact


taxpayer, and said clerk shall then make
out and certify TO the Comptroller, she ag-
gregate statement of the assessed valuation
Of the real and personal property Of eacf
district or ward separately, and Of the
/ whole, together 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 before the first Monday in
January in each year. And said County
| Court Clerk shall likewise certify to the
Judge or Chairman of the County Court


the amount of taxes due the county, and
/ also to the Mayor Of any municipality, and
/ to each, the amount Of taXables separ
/ ately.


Sec. 8. Be it further enacted, that tht
| Clerk Of the County Court shall enter upOI
/ the main assessment roll all transfers o


real estate in his county, and note the same
/ in the margin opposite the name Of the
conveyor, and also interline it at the proper
] place, alphabetically, the name Of the con


veyee, with a description Of the land anC
its value, as herein provided; if the whole


Of any tract or parcel has been conveyed
| he shall erase the name Of the COnveyOr
and al the proper place insert the name OF
the cOnyeyee, with the assessed description


and value; if a part Of any tract or lot ha
| been conveyed, he shall enter upon TN
margin opposite the name Of the eOnveyOr
| in alphabetical and abbreviated words


sufficient to indicate the part conveyed il


quantity, general description thereof beinl