f/imssf^ UC-NRLF ^B M7 ma DOCUMENTS \. TENNESSEE TAX DIGEST 1903, DIGEST OF THE ^ 1 TENNESSEE TAX LAWS 1903 PREPARED BY LEON TROUSDALE CHIEF CLERK TO COMPTROLLER nashville, tenn. Marshall & Bruce Company 190? / 105 UOCUMENT^ 0£PT« #^ . • •• • '■■ • >te 01 ex-Federal soldier doing a privilege business with a capital not exceeding $250 shall be exempt from paying the privilege tax herein provided for. ad valorem. Sec. 3. That all merchants shall pay an ad valorem tax upon the average capital invested by them in their business of 50 cents on the $100, 35 cents of which shall be for State purposes and 15 cents for school purposes; and a privilege tax of. 15 cents on each $100 worth of tax- able property Y 1-2 cents of which shall be for school pur- poses and Y 1-2 cents for State purposes ; provided, that such privilege tax, without regard to the length of time they do business, shall in no case be less than $5, which $5 is to be paid when the license is taken out; and in case of those whose privilege tax amounts to more than $5, the $5 paid shall be a credit when the balance of the tax is paid; provided, further, that said $5 shall be equally divided between the State and counties. Sec. 4. That each vocation, occupation, and business hereinafter named in this section is hereby declared to be a privilege; and the rate of taxation on such privilege shall be as hereinafter fixed, which privilege tax shall be paid to the County Court Clerk as provided by law for the collection of revenue. ABSTRACT COMPANIES AND PERSONS PURSUING THE BUSINESS OF FURNISHING ABSTRACTS OF TITLES. In cities, taxing districts, or towns of 35,000 inhabitants or over, each, per annum $ 50 00 In cities, taxing districts, or towns of from 20,000 to 35,- 000 inhabitants, each, per annum 25 00 In cities, taxing districts, or towns of less than 20,000 inhabitants, each, per annum 10 00 ADVERTISING COMPANIES. All persons, companies, or corporations owning, con- trolling, or conducting the business of advertising in street cars in counties of 60,000 inhabitants or over, each, per annum $ 100 00 Tax Digest. In counties of less than 60,000 inhabitants, each, per an- 25 00 num ' All persons, companies, or corporations owning, con- trolling, or conducting the business of advertising in dummy cars or railroad cars in counties of 50,000 in- habitants or over, each, per annum 50 00 In counties of less than 50,000 inhabitants, each, per an- num 25 00 All persons, companies, or corporations owning, con- trolling, or conducting the business of advertising in railroad depots in each county in which business is done, each, per annum 10 00 Provided, that the street car company or railroad com- pany who lease or sell such advertisement privi- leges shall be liable for the payment of the above privilege. AMUSEMENTS. (See Circuses and Menageries.) ARTISTS AND PHOTOGRAPHERS. In cities, towns, or taxing districts of over 20,000 in- habitants, each, per annum $ 25 00 In cities, towns, or taxing districts of from 6,000 to 20,- 000 inhabitants, each, per annum 15 00 In cities, towns, or taxing districts under 6,000 and above 2,000 inhabitants, each, per annum 7 50 In cities, towns, villages, or taxing districts under 2,000 inhabitants, each, per annum 5 00 On each photograph, tintype, open-air gallery, or tent gallery set up in or outside of any city, town, vil- lage, or taxing district in each county (whether the work shall be finished there or not), each, per an- num 5 00 On each photograph gallery going from county to county in a railroad car, for the State, per annum (to be paid in one county only) 50 00 Each agent soliciting pictures to be enlarged outside of the State, in each county where the soliciting is done, each, per annum 20 00 AUCTIONEERS. (Which shall include all persons selling goods, wares, merchandise, all other chattels, live stock, real es- tate, or securities at public outcry, whether they B Tax Digest. charge for the same or not; but is not to apply to judicial sales or sales by trustees.) In cities, towns, "and taxing districts of 35,000 inhabi- tants or over, each, per annum | 20 00 In cities, taxing districts, or towns of from 20,000 to 35,- 000 inhabitants, each, per annum 15 00 In cities, towns, or taxing districts of from 6,000 to 20,- 000 inhabitants, each per annum 10 00 In cities, towns, or taxing districts of less than 6,000 inhabitants, each, per annum 5 00 In counties outside of cities, towns, or taxing districts . . 5 00 Provided, that this shall not apply to persons selling effects of estates of deceased persons. No license shall he issued for less than one year. Transient auctioneers, each per week 20 00 BARBECUES, PICNICS, AND FESTIVALS. Each person, corporation, or firm, who either at stalls booths, or from wagon or otherwise, sell barbecue, ice cream, or other refreshment at any picnic, bar- becue, or festival shall pay for each day and night or day or night in each county $ 10 00 BASEBALL PARKS. In counties of over 50,000 inhabitants, when admission fee is charged, each, per annum $ 25 00 In counties of less than 50,000 and over 20,000 inhabi- tants, when admission fee is charged, each, per an- num 15 00 In counties of less than 20,000 inhabitants, when admis- sion fee is charged, each, per annum 10 00 Traveling baseball teams, playing in open-air or tents, and not playing in regular parks, paying a privi- lege tax as baseball parks, each, per annum 10 00 BREWERIES. Breweries located in this State shall pay, each, per annum $ 250 00 Said tax shall be paid in the county where the brewery is located. Each agent of, or person selling on commission for, breweries, or any dealer or his agent by whom beer is sold, when the same was purchased from, or on account of, breweries, shall pay, each, per annum, in cities, towns, or taxing dis- Tax Digest. tricts of 20,000 inhabitants or over for each brewery represented « 250 00 Provided, that such agent handling or selling the beer of more than one brewery shall be liable for tax hereunder as if agent for one brewery only. In cities, towns, and taxing districts of over 7,500 in- habitants and under 20,000 125 00 In towns, cities, and taxing districts of 7,500 inhabi- tants or under 50 00 BILL POSTERS. All persons, companies, or corporations engaged in post- ing bills, or other printed matter, in cities, towns, or taxing districts of 35,000 inhabitants or over, each, per annum $ 50 00 In cities, taxing districts, or towns of from 7,000 to 35,- 000 inhabitants, each, per annum 30 00 In cities, taxing districts, towns, or villages of from 2,000 to 7,000 inhabitants, each, per annum 10 00 BILLIARD TABLES. (See Games.) BICYCLES. (Dealers in.) Dealers in bicycles or bicycle supplies, or both, each person, firm, or corporation, or agent dealing in bicycles or bicycle supplies, or both, per anuum. . .$ 10 00 Any person, firm, corporation, or agent keeping bicycles for hire, each, per annum 10 00 When bicycles or bicycle supplies constitute a part of a merchant's common stock and to be sold as such in the usual course of business, the same shall be taxed as part of the merchant's stock; provided, that the part of the common stock composed of bicycles or- bicycle supplies, or both, does not exceed ten per cent, of the entire common stock. In case the same does exceed ten per cent, of the entire common stock, then the privilege tax under the first clause of this item shall be paid. BOOKMAKERS. (See Race Tracks and Bookmakers.) 10 Tax Digest. BOTTLERS. Each bottler or bottling association, other than bottlers of natural mineral waters, each, per annum, in counties of 50,000 inhabitants or over $ 75 00 In counties of over 35,000 and under 50,000 inhabitants, each, per annum 50 00 In counties of over 25,000 and less than 35,000 inhabi- tants, each, per annum 25 00 In counties of less than 25,000 inhabitants, each, per annum 10 00 Provided, that brewers or brewers' agents paying tax as such shall not be liable for the above tax where they bottle beer only. ^ BROKERS. (Other than Real Estate or Merchandise.) Each person, firm, corporation, or agent engaged in buying or selling notes, stocks, bonds, or other se- curities in cities, towns, or taxing districts of 30,000 inhabitants or over, each, per annum $ 50 00 In cities, taxing districts', or towns of from 20,000 to 30,- 000 inhabitants, each, per annum 40 00 In cities, taxing districts, or towns of less than 20,- 000 inhabitants, each, per annum 25 00 In villages or counties outside of cities, taxing dis- tricts, or towns, each, per annum 25 00_ No person or persons, firms, associations, or corpora- tions engaged in the business of banking or insur- ance shall, directly or indirectly, transact any busi- ness or enter into or perform any negotiations as a broker without paying the privilege tax levied upon brokers, it being the intention of this Act that if any person, firm, association, or corporation engaged in the business of banking or insurance shall act directly or indirectly, as a broker, the same shall be classed and held liable for the foregoing privi- lege tax on brokers. Dealers in stocks or bonds are hereby held to be brokers. BUTCHERS OR RETAILERS OP FRESH MEAT. (This includes all oflBces, stalls, and stores for the sale of fresh meat or from wagon at retail.) In cities, towns, or taxing districts, or on territory within two miles of the limits of such city, town, or taxing district of 20,000 inhabitants or over, each, per annum $ Tax Digest. 11 In cities, towns, or taxing districts of from 10,000 to 20,000 inhabitants, or on territory within two miles of the limits of such city, town, or taxing district, each, per annum ^ 10 00 In cities, towns, or taxing districts of from 6,000 to 10,- 000 inhabitants, or on territory within two miles of the limits of such cit5% town, or taxing district, each, per annum • 7 50 In cities, towns, or taxing districts of from 3,000 to 6,000 inhabitants, or on territory within two miles of the limits of such city, town, or taxing district 5 00 In towns, cities, taxing districts, or villages of from 1,000 to 3,000 inhabitants, or on territory within two miles of the limits of such cities, towns, or taxing districts, each, per annum 5 00 But this shall not apply to farmers butchering and sell- ing meat of their own raising from wagons, nor to abattoir associations whose members are butchers already subject to butchers and retailers of the fresh-meat tax, and who kill for their own trade, and not for profit. WHOLESALE DEALERS IN FRESH MEAT, OTHER THAN BUTCHERS. (This tax shall also apply to cold storage companies.) In counties of 50,000 inhabitants or over, each, per an- num $ 150 00 In counties of less than 50,000 and over 40,000 inhabi- tants, each, per annum 75 00 (The above shall apply to all cold storage companies making a charge for storage, except municipalities owning and operating their own plant.) In counties of less than 40,000 inhabitants, each, per annum 10 00 Provided, that cold storage companies where only prod- uce is stored shall pay in counties of 75,000 inhabi- tants or over, each, per annum 75 00 In counties of less than 50,000 and over 40,000 inhabi- tants, each, per annum 37 50 In counties of less than 40,000 inhabitants, each, per annum 5 00 CIGAR STANDS. In cities, towns, or taxing districts of 20,000 inhabi- tants or over $ 10 00 13 Tax Digest. In cities, towns, or taxing districts under 20,000 inhabi- tants $ 5 00. This shall cot apply to merchants engaged in the mer- cantile business, paying an ad valorem merchant's or privilege tax as such, and who sell cigars and tobacco as an incident thereto from the same estab- lished business place, when the ad valorem value of their stock of cigars and tobacco does not exceed ten per cent, of the value of their general stock of merchandise. CHECK ROOM. Persons, firms, or corporations conducting a check room for the deposit of packages and baggage shall pay a privilege tax for State purposes as follows: 1st. Where the charge for the keep or deposit of any ar- ticle is at a rate of 10 cents or more for every twenty-four hours or fraction thereof of storage, each, per annum ; $ 20 00 2d. Where the charge for the keep or deposit of any ar- ticle is at a rate of less than 10 cents for every twenty-four hours or fraction thereof of storage, each, per annum 10 00 CIRCUSES OR MENAGERIES, OR BOTH. (When admission fee is charged.) Circuses, each day and night, or day or night: In counties of 50,000 inhabitants and over, each $ 200 00 In counties of from 15,000 to 50,000 inhabitants, each. . . 150 00 In counties of less than 15,000 inhabitants, each 25 00 Circuses and menageries combined, each day and night, or day or night: In counties of 50,000 inhabitants and over, each 200 00 In counties of from 30,000 to 50,000 inhabitants, each. . . 150 00 In counties of from 15,000 to 30,000 inhabitants, each. . . 50 00 In counties of less than 15,000 inhabitants, each 25 00 (Side shows and other shows and concerts in connec- tion with the above taxed separately under their ap- propriate head, if they charge a separate or addi- tional entrance fee.) Sleight of hand, or legerdemain, each day and night, or day or nig-hte, each Other exhibitions for profit (except circuses, menag- eries, theaters, etc.), except exhibitions for purely charitable purposes and those given by amateur Tax Digest. 13 or home troupes, each day and night, or day or night, each 3 15 00 Per week 30 00 Per month 100 00 Traveling theatrical companies showing in halls and not paying a privilege tax as theaters, for each day and night, or day or night 5 00 Per week 25 00 Per month 100 00 On each show, exhibition, concert, or other performance where a fee is charged or collected or any contribu- tion received for admission, and not devoted exclu- sively to religious, benevolent, or educational pur- poses, not being herein otherwise taxed, for each day and night, or day or night 5 00 On magic lantern, vitascope, or similar entertainments, in each county 5 00 PRESSING AND DYEING ESTABLISHMENTS. Cleaning, pressing, and dyeing establishment, in cities, taxing districts, or towns of 20,000 inhabitants or over, each, per annum | 25 00 In cities, taxing districts, or towns of from 10,000 to 20,000 inhabitants, each, per annum 12 50 In cities, taxing districts, or towns of from 6,000 to 10,- 000 inhabitants, each, per annum 7 50 In cities, taxing districts, or towns of from 2,000 to 6,000 inhabitants, each, per annum 2 50 This tax shall apply whether said business is same by steam or otherwise. CLOCKS. (See Ranges and Clocks.) EXHIBITION OF TRAINED ANIMALS AND DOG AND PONY SHOWS. On each exhibition of trained animals or dogs and pony shows, not being a circus or menagerie, for each day and night, or day or night: In counties of 50,000 inhabitants or over $ 30 00 In counties from 30,000 to 50,000 inhabitants 25 00 In counties of less than 30,000 inhabitants, each 15 00 WILD WEST SHOWS. Each day and night, or day or night: In counties of 50,000 inhabitants and over, each $ 150 00 In counties of less than 50,000 inhabitants, each 75 00 i4 Tax Digest. COAL OR COKE, OR COAL AND COKE. (Agents or Dealers.) In cities, towns, or taxing districts of 35,000 inhabitants or over, each person, firm, agency, corporation, each, per annum $ In cities, towns, or taxing districts of over 6,000 and under 35,000 inhabitants, each person, firm, agency, or corporation, each, per annum In cities, towns, or taxing districts of less than 6,000 inhabitants, each, per annum In counties outside of cities, towns, and taxing districts, each, per annum Provided, that nothing in this section shall apply to persons mining their ov/n coal and selling the same from wagons. This shall not apply to persons or companies who sell in quantities of five (5) bushels or less or persons who mine their own coal and sell the same in five (5) bushel lots. 30 00 COAL OIL ILLUMINATING OIL, OR LUBRICATING OIL, OR PETROLEUM PRODUCTS. Each and every person, firm, partnership, corporation, or local agent having oil depots, storage tanks, or warehouses for the purpose of selling, delivering, or distributing oil of any description, and each and every person, firm, partnership, corporation, or local agent using a railroad car or railroad depots for such purpose shall pay a privilege tax as follows In cities, towns, and taxing districts of 30,000 inhabi- tants or over, or in territories within five miles of the limits of such city, town, or taxing district, each, per annum $ 200 00 In cities, towns, or taxing districts of from 10,000 to 30,000 inhabitants, or in territories within five miles of the limits of such city, town, or taxing district, each, per annum 100 00 In cities, towns, or taxing districts of from 5,000 to 10,- 000 inhabitants, or in territories within five miles of the limits of such city, town, or taxing district, each, per annum 75 00 In cities, towns, or taxing districts of from 2,000 to 5,000 inhabitants, or in territories within five miles of the limits of such city, town, or taxing district, each, per annum 50 00 Tax Digest. !§ In cities, towns, or taxing districts of less than 2,000 in- habitants, or within five miles of the limits of such city, town, or taxing- district, each, per annum $ 35 00 Selling directly to the consumer from wagons or tanks shall pay as peddlers. This shall not apply to merchants keeping oil for sale and paying a general merchant's tax. Provided, that part of the common stock composed of coal oil, lubricating oil, or petroleum products does not exceed five per cent, of the entire common stock of such merchants, this shall not exempt merchants who handle oils on commission or as agents. COLLECTION AGENCIES. This tax shall be paid, whether such agency has paid the tax as required of commercial, mercantile, mutual benefit, of protection agencies or not. In cities, taxing districts, or towns of 20,000 inhabitants or over, each ofiice, per annum $ 25 00 In cities, taxing districts, or towns of less than 20,000 inhabitants, each ofiice, per annum 10 00 COMMERCIAL, MERCANTILE, OR PROTECTIVE AGENCIES In cities, towns, or taxing districts of 20,000 inhabitants or over, each office, per annum $ 125 00 In cities, towns, or taxing districts under 20,000 inhabi- > • ' tants, each oflBce, per annum '. 1 . . 50 00 Local collecting and protective agencies confining their operations to the county where located 11 00 CONSTRUCTION COMPANIES. Each foreign construction company operating or doing business in this State directly or by agent or by any subletting contract, each, per annum, in each county.? 50 00 Each domestic construction company organized under the laws of Tennessee doing business in this State, each, per annum, in each county 15 00 The above tax shall be paid by persons, firms, or cor- porations engaged in the business of constructing bridges, water works, railroads, or other structures of a like public nature. COTTON-SEED OIL MILLS. On each plant pressing under 1,000 tons annually $ 15 00 16 Tax Digest. On each plant pressing 1,000 and under 5,000 tons an- nually $ On each plant pressing 5,000 and under 10,000 tons an- nually On each plant pressing 10,000 and under 20,000 tons an- nually On each plant pressing 20,000 and under 30,000 tons an- nually On each plant pressing 30,000 and under 50,000 tons an- nually On each plant pressing 50,0u0 and under 75,000 tons an- nually On each plant pressing 75,000 and under 100,000 tons annually On each plant pressing 100,000 and over annually They sihall make oath monthly before the County Court Clerk as to the number of tons pressed, and any false statement with reference thereto shall be per- jury, and punished accordingly. The statement to be made to the taxpayer shall be in writing, and the oath shall likewise be in writing and signed by the party, and shall show the amount pressed each and every month, and be filed with the Clerk of the County Court. COTTON COMPRESSES. Shall be taxed as other property, and each firm, com- pany, or corporation pressing one bale and under 20,000 bales per annum shall pay $ 20,000 bales and under 50,000 bales, each, per annum . . 50,000 bales and under 100,000 bales, each, per annum. . 100,000 bales or over, each, per annum Compresses compressing round bales shall pay as other compresses. COTTON FACTORS. (Cotton factors receiving and selling cotton other than merchants that pay a privilege tax.) Each person, firm, company, or corporation in cities, towns, or taxing districts of 20,000 inhabitants or over $ Each person, firm, company, or corporation in cities, towns, or taxing districts of from 10,000 to 20,000 inhabitants Each person, firm, company, or corporation in cities, towns, or taxing districts of from 5,000 to 10,000 in- habitants Tax Digest. 17 Each person, firm, company, or corporation in cities, towns, or taxing districts of less than 5,000 inhabi- tants $ 5 00 DISTILLERS OF WHISKY. Each distillery with a capacity of over ten barrels per day, per annum $ 250 00 Each distillery with a capacity of from five to ten bar- rels per day, per annum 150 00 Each distillery with a capacity of from two to five bar- rels per day, per annum 75 00 Less than two barrels and more than one barrel 25 00 Less than one barrel 1 00 Distillers' license shall not be issued for a less time than one year. DISTILLERS OF BRANDY. Each distillery with a capacity of five barrels or over per day, per annum $ 10 00 Each distillery with a capacity af less than five barrels per day, per annum 5 00 Distillers' license shall not be issued for a less time than one year. DEALERS IN THEATER TICKETS. Persons buying and offering for sale such tickets in cities, towns, or taxing districts of 40,000 inhabi- tants or over, each, per annum $ 15 00 In cities, towns, or taxing districts of from 20,000 to 40,000 inhabitants, each, per annum 1000 In cities, towns, or taxing districts of from 10,000 to 20,000 inhabitants, each, per annum 5 00 BATING OR LUNCH HOUSES, OR STANDS OR WAGONS. Other than hotels or restaurants in cities, towns, or tax- ing districts of 8,000 inhabitants or over, each, per annum $ 10 00 Under 8,000 and over 5,000 inhabitants 5 00 Under 5,000 inhabitants 2 5» ELEVATORS. (See Warehouses and Elevators.) 18 Tax Digest. ELECTRIC LIGHT COMPANIES. Corporations, associations, or individuals in cities, towns, or taxing districts of over 8,000 inhabitants selling light or electricity for commercial purposes, manufacturing electricity for light for sale and selling same, each, per annum In cities, towns, and taxing districts of 100,000 inhabi- tants or over by the Federal census of 1900 or any subsequent Federal census $ In cities, towns, or taxing districts of over 50,000 and less than 100,000 inhabitants: 10,000 and over lights 7,500 to 10,000 lights 5,000 to 7,500 lights . 2,500 to 5,000 lights Under 2,500 lights In cities, towns, and taxing di^ricts of from 20,000 to 50,000 inhabitants: 5,000 and over lights 2,500 to 5,000 lights Under 2,500 lights In cities, towns, and taxing districts of from 10,500 to 20,000 inhabitants : 2,500 and over lights Under 2,500 lights For plant of any capacity, in cities, towns, and taxing districts of from 4,000 to 10,500 population. From 3,000 to 4,000 population From 2,000 to 3,000 population Provided, that no municipality owning its own plant shall be required to pay this tax. The unit of measuring shall be one 16 candle power (sixty watts per hour) incandescent light, and where arc lights or lights of other candle power are used, the standard of measure is one incandescent light, 60-candle power, sixty watts per hour. Each cor- poration, association, or individual shall make oath annually before the County Court Clerk as to the average number of lights used by such corporation, association, or individual. If a corporation, the oath shall be signed by the president or acting of- ficer of the company. Any false statement with reference hereto shall be perjury and punished ac- cordingly. Provided, further, that any electric light company which operates a street railway or has been oonsoli- Tax Digest. 19 dated with a street railway company in addition to this tax shall also pay the tax assessed herein on street car companies and dummy railroads, FEATHER RENOVATORS. Persons, firms, or their agents soliciting or engaged in cleaning and renovating feathers, in each county, each, per annum $ 250 00 FEES. All persons, banking associations, or brokers or their agents buying or attempting to buy fees of any offi- cer or witness accruing in any of the courts of this State shall be taxed as follows: In counties of 50,000 inhabitants or over, each, per an- num $ 100 00 In counties of from 20,000 to 50,000 inhabitants, each, per annum 50 00 In counties of from 10,000 to 20,000 inhabitants, each, per annum 5 00 In counties of less than 10,000 inhabitants, each, per annum 2 50 Said tax shall be paid for each and every person em- ployed in said business, whether as principal or agent but said tax shall not apply to merchants or other persons paying face value for said fees. FERRIES. (Except those run by hand with oars, when landing in this State, at or within five miles of taxing districts, cities, or towns.) At or within five miles of cities, towns, or taxing dis- tricts of 10,000 inhabitants or over, each, per an- num $ 50 00 At or within five miles of cities, towns, or taxing dis- tricts of from 5,000 to 10,000 inhabitants, each, per annum 30 00 At or within five miles of cities, towns, or taxing dis- tricts of from 3,000 to 5,000 inhabitants, each, per annum 20 00 At or within five miles of cities, towns, or taxing dis- tricts of less than 3,000 inhabitants, each, per an- num 5 00 All firms taxable under this Act more than five miles I 5 00 HI 20 Tax Digest. from towns, cities, or taxing districts, each, per an- num $ Provided, that there shall be no tax upon any ferry- owned by the county wherein the same in situated. FLYING JENNIES. In cities, towns, or taxing districts of 50,000 inhabitants or over, each, per annum $ In cities, towns, or taxing districts of from 20,000 to 50.000 inhabitants, each, per annum In cities, towns, and taxing districts of from 6,000 to 20,- 000 inhabitants, each, per annum In cities, towns, or taxing districts under 6,000 inhabi- tants, each, per annum In counties outside of towns, cities, and taxing districts, each, per annum II FORTUNE TELLERS. Each, per annum $ 10 00 FRUIT STANDS. ^1 In cities, towns, or taxing districts of 50,000 inhabitants or over, each, per annum $ 5 00 In cities, towns, or taxing districts under 50,000 in- habitants, each, per annum 2 50 Provided that this shall not apply to persons engaged in the mercantile business, paying an ad valorem merchant's or privilege tax as such and who shall sell fruit as an incident thereto from the same es- tablished business place, when the ad valorem value of their stock of fruit does not exceed twenty per centum of the value of their general stock of mer- chandise, FUTURES. Each and every person, firm, partnership, or corpora- tion doing a brokerage or commission business for cash or actual future delivery on the regularly or- ganized exchanges of the country or through any member of said exchanges in cities, towns, or tax- ing districts of 30,000 inhabitants or over, or within one mile of said city, town, or taxing district, each, per annum $ In cities, towns, or taxing districts of from 20,000 to Tax Digest. 21 30,000 inhabitants or within one mile of said city, town, or taxing" districts, each, per annum ^ 300 00 In cities, towns, or taxing districts of less than 20,000 inhabitants, or within one mile of said city, town, or taxing district, each, per annum 200 00 GAMES. Billiard tables, pool tables, bagatelle tables, tivoli tables, Jenny Lind tables, tenpin alleys, roller coasters, or shooting galleries or stands, on each, in cities, towns, or taxing districts of 20,000 inhabitants or over, each, per annum, in each $ 25 00 In cities, towns, or taxing districts of from 10,000 to 20.000 inhabitants, each, per annum 15 00 In cities, towns, or taxing districts of from 2,425 to 10,- 000 inhabitants, each, per annum 10 00 In cities, towns, or taxing districts of from 2,400 to 2,425 on billiard tables, pool tables, bagatelle tables, tivoli tables, and Jenny Lind tables, each, per an- num 50 00 Provided, no license in such towns of 2,400 to 2,425 shall be issued for billiard tables, pool tables, etc., for less than one year. In cities, towns, or taxing districts of from 2,400 to 2,425 on tenpin alley, roller coasters, shooting gal- leries, or stands, each, per annum 10 00 In cities, towns, or taxing districts of less than 2,400 inhabitants, each, per annum 10 00 In counties outside of cities, towns, or taxing districts, each, per annum 25 00 But this shall not apply to pool or billiard tables in private houses not used for profit, nor to tenpin alleys on private premises not used for profit and not open to the public or associations for social purposes, or schools, where no liquors or refresh- ments are sold. All devices used by persons as a source of profit to themselves — such as throwing at wooden figures or any other object, throwing rings, or any device of like nature, and striking an object to test the strength and blowing to test the lungs, each, per annum, in each county 10 00 GAS COMPANIES. In cities, towns, or taxing districts of 70,000 inhabi- tants or over, each, per annum $ 700 00 22 Tax Digest. In cities, towns, or taxing districts of from 30,000 to 70,000 inhabitants, each per annum S 350 00 In cities, towns, or taxing districts of from 20,000 to 30,000 inhabitants, each, per annum 250 00 In cities, towns, or taxing districts of from 10,000 to 20,000 inhabitants, each, per annum 125 00 In cities, towns, or taxing districts of from 4,000 to 10,- 000 inhabitants, each, per annum 75 00 In cities, towns, or taxing districts under 4,000 inhabi- tants, each, per annum ' 50 00 No municipality owning its own plant shall be required to pay this tax, except in cities, towns, or taxing districts of more than 8,00Ct inhabitants, which sells or supplies gas for commercial purposes. HOTELS OR TAVERNS. For each room, excepting the dining room, kitchen, and two other rooms, each, per annum 50 Provided, that in towns of from 1,000 to 5,000 inhabi- tants the tax shall be 25 cents on each room; and, provided, further, that in towns of less than 1,000 inhabitants no privilege tax shall be collected off hotels or taverns. Provided, that hotels, taverns, and boarding houses, or other places furnishing meals at other than regular hours, shall be taxed as restaurants. HOTELS KEPT AT PLACES OF SUMMER RESORT. (To be taxed as other hotels, but may be paid semi- annuallj'.) Each room, per annum 50 HUCKSTERS. Persons who either at stalls or booths or from wagon sell butter, eggs, poultry, fruit, or other produce from the farm, garden, or orchard directly to the consumers in cities, towns, or taxing districts of 35,000 inhabitants or over, each, per annum $ 5 00 In cities, towns, or taxing districts of from 6,000 to 35,- 000 inhabitants, each, per annum . 3 00 In cities, towns, or taxing districts of from 3,000 to 6,000 inhabitants, each, per annum 2 00 In cities, towns, or taxing districts of less than 3,000 • inhabitants, each, per annum 1 00 Tax Digest. 23 ICE. (Dealers iu.) Each person, firm, or corporation selling imported or home ice to the trade in cities, towns, or taxing dis- tricts of 35,000 inhabitants or over, each, per an- num $ 100 00 In cities, towns, or taxing districts of from 15,000 to 35.000 inhabitants, each, per annum 75 00 In cities', towns, or taxing districts of from 6,000 to 15,- 000 inhabitants, each, per annum 50 00 In cities, towns, or taxing districts of from 2,500 to 6,000 inhabitants, each, per annum 10 00 In cities, towns, or taxing districts of from 1,000 to 2,500 inhabitants, each, per annum 5 00 Provided, the above tax shall apply to and be paid when the factory is located on territory adjacent to such city, town, or taxing district within a distance of two miles. Each person, firm, or corporation re- tailing or selling ice from any car running upon any railroad in this State, in lieu of all other taxes, to be paid in any county of the State through which the cars run and in which such sale or sales may be made 50 00 Retail ice dealers, except manufacturers running wagons in connection with their business, each wagon, per annum 5 00 This tax shall not apply to municipal corporations owning and operating ice works and plant. Provided, that this tax shall not apply to towns under 1,000 inhabitants. INTELLIGENCE OFFICES. Each office, per annum $ 10 00 ITINERANTS. Every corporation, partnership, or individual acting as itinerary, whether physicians or not, either selling medicine or advertising their services, or both, by appearing on the streets or elsewhere, or making harangue for the purpose of advertising or selling as aforesaid, shall pay to the State Comptroller, di- rect, a privilege tax of one thousand dollars per an- num for the whole State, and to each county and municipality, where they exercise the privilege, as follows : 24 Tax Digest. To counties having a population of 60,000 or over, per annum $ 40 00 To counties having a population of 30,000 and less than 60,000, per annum 25 0^ To counties having a less population than 30,000, not more, per annum, than 15 00 To cities, towns, or taxing districts having a population of 25,000 or over, per annum 40 00 To cities, towns, or taxing districts having a population of 5,000 and less than 25,000, per annum 25 00 To cities, towns, or taxing districts having a population of less than 5,000, not more, per annum, than 15 00 No license to be issued for less than a year. LAND STOCK COMPANIES. i Which have a capital invested in said business of $100,000 or more shall pay a privilege tax, each, per annum $ 25 00 Those which have a capital of $50,000 or less than ;plOO,000, shall pay, each, per annum 15 00 Those having a capital of less than $50,000 shall pay, each, per annum 10 00 LAUNDRIES. (Other than those run by hand power.) In cities, towns, or taxing districts of 20,000 inhabitants or over, each, per annum $ 50 00 In cities, towns, or taxing districts of from 5,000 to 20,- 000 inhabitants, each, per annum 25 00 All under 5,000 inhabitants, each, per annum 7 50 This shall also apply to such laundries run by hotels for profit. This shall not include tovs^ns and villages of less than 1,000 inhabitants. Agents for laundries located outside the State, for each laundry so represented in each county 10 00 LIGHTNING ROD DEALERS OR AGENTS. Each dealer or agent in each county snail pay, per an- num $ 100 00 LIGHTING COMPANIES. (Other than electric light companies and gas companies. Corporations, companies, firms, individuals, or associa- tions furnishing lights for street or other purposes Tax Digest. 26 to towns, cities, or taxing districts, or railroad or sleeping car companies in cities, towns, or taxing districts of 50,000 inhabitants or over, each, per annum, in each county $ 100 OO In cities, towns, or taxing districts of under 50,000 and over 20,000 inhabitants, each, per annum, in each county 25 00 In cities, towns, or taxing districts of under 20,000 in- habitants, each, per annum, in each county 10 00 LIQUOR DEALERS. Wholesale, and, in addition, taxed as other merchants. $ 250 00 Retail, taxed as' other merchants, and, in addition, shall pay as follows: In cities, taxing districts, or towns of 6,000 inhabitants or over, each, per annum 250 00 At any place, city, taxing aistrict, or town of less than 6,000 inhabitants, each, per annum 150 00 Persons selling beer or any quantity of liquors on steamboats, flatboats, or any other vessel or water craft or from railroad cars shall pay a tax, each, in lieu of all other taxes to be paid in any county they may elect, per annum 200 00 Persons selling liquors in quantities of one quart or more, except manufacturers selling to dealers in original packages of not less than five gallons, are wholesale dealers, and persons selling smaller quan- tities than five gallons are retail dealers and the tax on liquor dealers applies to all drug stores, ex- cept in uses of wine for sacramental purposes and alcohol for domestic purposes. No producers of grape wine, where they raise and make the wine themselves, shall pay any privilege tax for selling the same; provided, they shall not sell in quantities of less than one and a half (IJ) gallons. Liquor dealers are defined as every person, company, or firm selling spirituous, vinous, or malt liquors, beer or ale, or intoxicating bitters, or any medicated or adulterated cider; or any social club or association, incorporated or otherwise, which handles such liquors for sale. The procuring of United States revenue license to wholesale or retail liquor dealers shall be taken as prima facie evidence that the par- ties are in the wholesale or retail liquor business, and are subject to State and county taxes, unless established by proof that they are not so engaged. 26 Tax Digest. Upon any Clerk's receiving knowledge of such In- ternal revenue license, he shall have a right to col- lect the taxes by distress warrants. LIVERY, SALE, AND FEED STABLES. In cities, towns, or taxing districts of 10,000 inhabi- tants or over, each stall, per annum .1 In cities, towns, or taxing districts of under 10,000 in- habitants and over 5,000, each stall, per annum. . . . In cities, towns, or taxing districts of 5,000 and under each stall, per annum 40 1 Note. — The enrolled bill, as signed by the Governor, gives this tax as $40, $20, and $10, which was an error, and by the advice of Attorney General I have restored the old tax, as the whole re- corded history of the passage of this bill shows there was no effort or intention to change it. LUMBER DEALERS. Lumber dealers who buy and sell lumber sawed, dealers in sawed logs, and dealers in staves must pay a privilege and ad valorem tax as merchants; provided , that merchants who also deal in lumber shall pay only one privilege tax. LITIGATION. Each suit in law or equity in courts of record, to be paid by the unsuccessful party $ Each indictment or presentment Each appeal to the Supreme Court in criminal cases, if defendant is unsuccessful Each appeal or writ of error or certiorari from the Cir- cuit or County Court or Chancery Court to the Su- preme Court Each appeal or certiorari from a justice of the peace. . Provided, that on appeal cases from justices' courts where the case is compromised before trial, this tax shall not accrue. All of the above taxes shall be taxed in bills of costs, and are hereby declared part of the costs in the cases, and shall in no case be remitted when such tax can be made out of the defendant; and said of- ficers collecting said taxes and under the small of- fense Act shall report the amount collected by them every ninety days, and pay the same over to 7 50 5 00 2 50 Tax Digest. 27 the Treasurer of the State, and report the same to the Comptroller. No taxes shall be paid on application for dower or homestead, and no taxes on application of guardians to sell property for maintenance of wards, or to sell or exchange property for manifest interest of wards, or to trench on the property of wards, or on applica- tion for petition, and no taxes on suits brought by the State, county, or municipality to collect taxes; provided, that any suit commenced in a court of record and carried to another court of concurrent jurisdiction and appeals from the County Court to the Circuit Court or Criminal Courts but one litiga- tion tax shall be paid. MARRIAGE LICENSE. Each (for school purposes, and the tax to be kept in the county) $ 1 00 MACHINES. Nickel-in-the-slot machines or nickel-in-the-slot music boxes or phonographs or other machines or devices of like character (not run in violation of criminal law) , each, per annum $ 10 00 Penny-in-the-slot machines, each, per annum 2 50 All other nickel-in-the-slot machines, each, per annum. . 100 00 And said taxes shall be paid by every saloonkeeper or other person who keeps any of the above in con- nection with his or her business and for the use of the public, whether the same is charged for or not. All chance or prize machines not included herein, each, per annum 100 00 Provided, that this shall not, apply to merchandise, ma- chines, delivering merchandise and kept by dealers in their regular place of business, paying a privi- lege tax as merchant. MAGIC LANTERN SHOWS. (See Circuses and Menageries.) PARKS— PUBLIC. Public parks (v;^hen visitors are charged an admission fee) , each, per annum $ 100 00 Tax Digest. PAWNBROKERS. In cities, towns, or taxing districts of 30,000 inhabitants or over, each, per annum $ In cities, towns, or taxing districts of from 8,000 to 30,- 000 inhabitants, each, per annum In cities, towns, or taxing districts of from 6,000 to 8,000 inhabitants, each, per annum In cities, towns, or taxing districts under 6,000 inhabi- tants, each, per annum Outside of towns, taxing districts, and cities, in each county, per annum In addition, they shall pay a tax as other merchants. PLAYING CARDS. Wholesale dealers, each, per annum $ Retail dealers, each, per annum PEDDLERS. Buying or selling for profit, or both, if on foot, in each county, each, per annum $ 10 If with horse and vehicle, in each county, each, per annum 20 If with more than one horse, in each county, each per annum 10 If for patent medicines and nostrums, and on foot or horse, in each county, each, per annum 150 If for patent medicines and nostrums, if with horse and wagon, in each county, each, per annum 200 Peddlers of patent school apparatus, maps, charts, and other articles, if on foot, in each county, each per annum 150 If with horse and vehicle, in each • county, each, per annum 300 If with more than one horse, for each additional horse, in each county, each, per annum 100 Peddlers of coal oil and gasoline, in each county, each, per annum 10 This shall apply to all parties, if the article is delivered in any other manner than by mail, freight, or ex- press. This tax shall not apply to peddlers dealing in eggs, fowls, and butter. It shall be the duty of each justice of the peace, constable, sheriff, and deputy sheriff to demand of each peddler to see his license; and if the person so peddling has no li- Tax Digest. 29 cense, then said officer shall arrest said person and seize his stock of goods and take him before the County Court Clerk, when said Clerk shall require the payment of said tax and a fee of $2.00 to said ofPcer for said arrest; and if said tax is not volun- tarily paid, then the Clerk shall by distress warrant collect the same, together with the costs. PARK AND RACE TRACK ASSOCIATIONS. Each association retailing malt, vinous, or spiritous liquors, per annum $ 250 00 PHONOGRAPHS. (See Machines.) POOL ROOMS. Pool rooms where pools are sold or commission taken, each, per annum $ 750 00 POOL TABLES. (See Games.) PLUMBERS AND GAS FITTERS. In cities, towns, or taxing districts of 35,000 inhabitants or over, each, per annum $ 20 00 In cities, towns, or taxing districts of from 10,000 to 35,000 inhabitants, each, per annum 15 00 In cities, towns, or taxing districts of from 5,000 to 10,- 000 inhabitants, each, per annum 10 00 In cities, towns, or taxing districts of under 5,000 in- habitants, each, per annum 5 00 In addition, they shall pay tax as other merchants. The above tax shall be paid by gas and water com- panies doing a plumber's business. RANGES AND CLOCKS. Each company, firm, or corporation selling or deliver- ing ranges or clocks in this State, either in person or through agents or consignees, and all persons who engage in the business of delivering ranges or clocks, shall pay a privilege tax in counties of 35,- 000 inhabitants or over, each, per annum $ 25 00 30 Tax Digest. In counties of from 20,000 to 35,000 inbabitants, eacb, per annnm $ 20 00 In counties of less than 20,000 inhabitants, each, per annum 15 00 Provided, that no privilege tax for selling ranges and clocks shall be required of any merchant either act- ing as agent or carrying as a part of his stock ranges and clocks on which he has paid a mer- chant's privilege and ad valorem and the same are sold at his established place of business. RACE TRACKS AND BOOKMAKERS. Tracks of one mile or more, each, per annum, or for any shorter time $ 200 00 Tracks of one-half mile, each, per annum, or for any shorter time 75 00 Tracks of one-fourth of a mile, each, per annum, or for any shorter time 50 00 Bookmakers on horse racing, on track, each company, firm, person, corporation, or agent in each county, each, per book., per annum, or for any shorter time. 75 00 REAL ESTATE DEALERS AND AGENTS. In cities, taxing district, or towns of over 50,000 in- habitants $. 25 00 In cities, taxing districts, or towns of 35,000 inhabitants and under 50,000, each agent, per annum 20 00 In cities, taxing di^ricts, or towns of from 20,000 to 35,000 inhabitants, each, per annum 15 00 In cities, taxing districts, or towns of from 10,000 to 20,000 inhabitants, each, per annum 10 00 In cities, taxing districts or towns of less than 10,000 inhabitants, each, per annum 5 00 In counties outside of cities, towns, or taxing districts, each, per annum 5 00 Every person who solicits or endeavors to make sales or rent property on commission or otherwise, shall be liable for the above tax, unless they are mem- bers of the real estate firms who have paid the tax and their name appears in the license. PARCEL CARS. Express or parcel cars, running on streets, railroads, or dummy lines, in counties of 50,000 inhabitants or over, each car, per annum $ 50 00 Tax Digest. 31 In counties of less than 50,000 inhabitants, each car, per annum $ 25 00 RAILROAD TICKET AGENTS OR SCALPERS. (Except agents actually on lines of railroads.) In cities, towns, or taxing districts of more than 25,000 inhabitants, each, per annum $ 75 00 In cities, towns, or taxing districts of 10,000 inhabitants and under 25,000, each, per annum 50 00 In cities, towns, or taxing districts of less than 10,000 inhabitants, each, per annum 25 00 RESTAURANTS. (Same as hotels, on each room, in addition, as follows: ) In cities, towns, or taxing districts of 35,000 inhabitants or over, each, per annum $ 40 00 In cities, towns, or taxing districts of from 20,000 to 35,000 inhabitants, each, per annum 30 00 In cities, towns, or taxing districts of from 10,000 to 20,000 inhabitants, each, per annum 25 00 In cities, towns, or taxing districts of from 6,000 to 10,- 000 inhabitants, each, per annum 20 00 In cities, towns, or taxing districts having from 2,000 to 6,000 inhabitants, each, per annum 10 00 In cities, towns, or taxing districts having less than 2,000 inhabitants, each, per annum 3 00 In counties, not in towns, cities, or taxing districts, each, per annum 3 00 STOCK YARDS, STOCK PENS, ETC. (This shall not apply to livery stables who pay a privi- lege tax.) Stock yards, stock pens, feed or sale stables having stock pens in connection with their business, shall pay a privilege tax for State purposes as follows : In counties of 60,000 inhabitants or over, each, per annum $ 75 OO In counties of from 40,000 to 60,000 inhabitants, each, per annum 50 00 In counties of 40,0000 inhabitants or under, each, per annum 15 00 Tax Digest. SEWING MACHINE COMPANIES AND DEALERS IN. (In lieu of all other taxes, except merchant's privilege and ad valorem tax.) Each company, firm, or corporation selling sewing ma- chines in this State, through agents, and every wholesale or retail dealer in sewing machines sell- ing sewing machines in this State, either as local agent or as part of their merchandise stock, unless the manufacturer of such sewing machine so sold by such merchant has paid the tax thereby imposed, shall each pay to the Comptroller, per annum, $200.00; and upon the payment of said tax of $200.00, by any manufacturer, it shall be the duty of the Comptroller to immediately notify the vari- ous County Court Clerks of such payment, and said Clerks shall preserve and keep on file in their offices said notices; and, in addition to the tax herein im- posed, each company, firm, or corporation shall pay to the Comptroller five dollars' ($5) per annum for each agent which it employs in the sale of its ma- chines within this State, but this tax of five dollars ($5) shall not apply to merchants of this State who carry sewing machines as a part of their stocks of merchandise, and selling at their regular place of business, and not selling- by or through ag-ents. The tax herein imposed shall be paid direct to the State Comptroller, whose duty it shall be to issue to such company, firm, or corporation a certificate, signed by him in his official capacity, showing the payment of said taxes, and which shall be authority to said company, firm, or corporation, and its agents to sell sewing machines of such company, firm, or corpora- tion within the State for one year. No privilege tax for selling sewing machines shall be required of any merchant either acting as agent or carrying as a part of his stock sewing machines made by any company, firm, or corporation that has paid said tax of $200.00. The privilege tax hereby imposed shall be in lieu of all other taxes, except merchant's privilege and ad valorem tax. SECURITY DEALERS AND LOAN AGENTS. In counties of 50,000 inhabitants or over, each, per annum $ 50 In counties of from 30,000 to .50,000 inhabitants, each, per annum *..... 25 00' Tax Digest. 33 In counties of from 15,000 to 30,000 inhabitants, each, per annum ^ 10 00 In counties of less than 15,000 inhabitants, each, per annum 5 00 1. Shaving notes, accounts, judgments, or evidence of indebtedness, including loans or mortgages, is here- by classed and held to be dealing in securities. 2. The business of loaning or advancing money on salaries, furniture, or household goods or other per- sonal chattel as a security, whether the security be by mortgage or sale, is hereby classed and held to be dealing in securities. 3. Dealing in securities, as heretofore declared, shall not apply to real estate dealers or merchandise brokers and agents paying a privilege tax as such. STREET CAR COMPANIES AND DUMMY RAILROADS. In cities, towns, or taxing districts of 35,000 inhabi- tants or over or adjacent thereto, each, per mile, each track $ 8 00 In cities, towns, or taxing districts of from 20,000 to 35,000 inhabitants or adjacent thereto, per mile, each track 6 00 In cities, towns, or taxing districts of from 10,000 to 20,000 inhabitants, per mile, each track 3 00 In cities, towns, or taxing districts of less than 10,000 inhabitants or adjacent thereto, per mile, each track 1 50 Provided, that any such company selling electric light to consumers for lighting or heating purposes or which has been consolidated with an electric light company and is so selling light or heat, or both, shall, in addition to this tax, pay the tax assessed herein against electric light companies. SKATING RINKS. In cities, towns, or taxing districts of 20,000 inhabitants or over, each, per annum $ 30 00 In cities, towns, or taxing districts of from 10,000 to 20,000 inhabitants, each, per annum 15 00 In cities, towns, or taxing districts of from 5,000 to 10,- 000 inhabitants, each, per annum 10 00 In cities, towns, or taxing districts of less than 5,000 inhabitants, each, per annum 5 00 In counties outside of cities, towns, villages, or taxing districts 5 00 34 Tax Digest. TENPIN ALLEYS. (See Games.) THEATERS. In cities, taxing districts, or towns of 40,000 inhabitants or over, each, per annum (not to be taken out for less than twelve months) $ 200 In cities, taxing districts, or towns of from 20,000 to 40,000 inhabitants, each, per annum (not to be taken out for less than twelve months) 100 00 In cities, taxing districts, or towns of from 10,000 to 20,000 inhabitants, each, per annum (not to be taken out for less than twelve months) 50 00 In cities, taxing districts, or towns of from 5,000 to 10,- 000 inhabitants, each, per annum (not to be taken out for less than twelve months) 25 00 In cities, towns, or taxing districts of from 3,000 to 5,000 inhabitants, each, per annum (not to be taken out for less than twelve months) 15 00 In cities, taxing districts, or towns of less than 3,000 inhabitants, each, per annum (not to be taken out for less than twelve months) 10 00 In counties outside of cities, towns, or taxing districts (not to be taken out for less' than six months) .... 50 00 TRANSFER COMPANIES. Transfer companies or individuals operating two or more vehicles in cities, towns, or taxing districts of 30,000 inhabitants or over, each, per annum $ 100 00 In cities, towns, or taxing districts of from 7,500 to 30,- 000 inhabitants, each, per annum 50 00 In cities, towns, or taxing districts of less' than 7,500 inhabitants, each, per annum 25 00 In counties outside of cities, towns, or taxing districts, each, per annum 10 00 This shall apply to companies or individuals operating hacks, carriages, wagons, or automobiles. TURNPIKES. Each tollgate that collects toll both ways the same day in counties of 50,000 inhabitants or over, each, per annum $ 50 00 1 Tax Digest. 35 Each tollgate that collects toll both ways the same day in counties of 30,000 inhabitants, and not over 50,- 000 inhabitants, each, per annum $ 40 00 Each tollgate that collects toll both ways the same day in counties of less than 30,000 inhabitants, each, per annum 12 50 tny corporation or turnpike company which increases its tolls for one way beyond. what those tolls now are shall pay a privilege tax for each gate, per annum '. 250 00 UNDERTAKERS. In cities, towns, or taxing districts of 50,000 inhabitants or over, each, per annum $ 50 00 In cities, towns, or taxing districts of from 20,000 to 50,000 inhabitants, each, per annum 30 00 In cities, towns, or taxing districts of from 10,000 to 20,000 inhabitants, each, per annum '. . 20 00 'In cities, towns, or taxing districts of from 6,000 to 10,- 000 inhabitants, each, per annum 10 00 [In cities, towns, or taxing districts of 6,000 or under. ... 5 00 In any county in the State outside of cities, towns, or taxing districts, each, per annum 5 00 When coffins or undertaking supplies constitute a part of a merchant's general stock, and to be sold as such in the usual course of business, the same shall be taxed as part of the merchant's stock; provided, that part of the common stock composed of coflBns or undertaking supplies, or both, does not exceed ten per cent, of the entire common stock. In case the same does exceed ten per cent, of the entire common stock, then the privilege tax under the first clause of this item shall be paid. VARIETY THEATERS. Each, per annum % 200 00 WAREHOUSES AND ELEVATORS. In cities, towns, or taxing districts of 8,000 Inhabitants or over, each, per annum $ 50 00 In cities, towns, or taxing districts under 8,000 inhabi- tants, each, per annum 25 00 This shall cover all taxes for the selling of produce or other articles stored in the warehouses of such 36 Tax Digest. warehouseman, but shall not be so construed as to exempt commission merchants from taxation as piovided by law. WAREROOMS OR WAREHOUSES FOR THE STORAGE OP FURNITURE AND HOUSEHOLD EFFECTS. Warehouses or warerooms, in cities, towns, or taxing districts of 8,000 inhabitants or over, each, per annum .* $ 25 00 Less than 8,000 inhabitants 15 00 In counties of over 30,000 inhabitants (computed by the Federal census of 1900 or any subsequent Federal census), outside of cities, towns, and taxing dis- tricts, each, per annum 25 00 41 4 WATER COMPANIES. In cities, taxing districts, or towns of 50,000 inhabitants or over, each, per annum $ 800 In cities, taxing districts, or towns of from 35,000 to 50,000 inhabitants, each, per annum 600 00 In cities, taxing districts, or towns of from 20,000 to 35,000 inhabitants, each, per annum 400 00 In cities, taxing districts, or towns of from 6,000 to 20,- 000 inhabitants, each, per annum 100 00 In cities, taxing districts, or towns of less than 6,000 inhabitants and under, each, per annum 25 00 This tax shall apply to water companies, firms, or indi- viduals furnishing water to towns, cities, or taxing districts, whether the plant be located within or without the corporate limits of said city, town, or taxing district. This tax shall not apply to munici- pal corporations owning and operating waterworks. « I Sec. 5. That it is hereby declared to be a privilege for any of the corporations hereinafter named in this section to do business or operate in this State, and the rate of taxa- tion on such privilege shall be as hereinafter fixed, which privilege tax shall be paid directly to the Comptroller of the Treasury of the State. EXPRESS COMPANIES. (In lieu of all other taxes, except ad valorem tax.) If the lines are less than one hundred miles for one or more packages other than interstate, taken up at Tax Digest. 37 one point in this State and transported to another point in this State and transported wholly within this State, per annum $ 500 00 If the lines are more than one hundred miles long for one or more packages other than interstate, taken up at one point in this State and transported to another point in this State and transported wholly within this State, per annum 2,000 00 SLEEPING CAR COMPANIES. (In lieu of all other taxes, except ad valorem tax.) Each company doing business in this State for one or more packages other than interstate, taken up at one point in this State and delivered at another point in this State and transported wholly within this State, per annum $ 2,500 00 NEWS COMPANIES. (In lieu of all other taxes, except ad valorem tax.) For doing business other than interstate, per annum. . .$ 500 00 RAILROAD COMPANIES. (In lieu of all other taxes, except ad valorem tax.) (Not paying ad valorem tax.) Each railroad company not paying" an ad valorem tax to this State and operating or controlling a railroad in this State for taking up and transporting freight or passengers from one point in this State to an- other point in this State shall pay annually, for each mile of railroad so operated or controlled in this State a privilege tax of $ 120 00 This tax shall not apply to any railroad exempt by leg- islative contract of the State from the payment of privilege tax; provided, that any railroad company to which the foregoing privilege tax would attach or apply shall be relieved and released from the pay- ment of the same by obligating itself to pay lo the Comptroller of the State, in lieu of all other taxes, $4,500 annually for the term of ten years, beginning with the year 1899 and ending- on January 1, 1909; and which shall agree and contract that thereafter 38 Tax Digest. the property and franchise of such railroad or rail- way company shall be liable and subject to ad va- lorem taxation on the same basis as is imposed on other railroad property, waiving at the expiration of said ten years all charter exemptions as to ad va- lorem taxation; and shall agree that any litigation now pending in any of the courts of the State of Tennessee or of the United States, the purpose of which is to prevent or restrain the enforcement of the collection of privilege taxes on such railroads or to recover money already paid for such privilege taxes, shall be dismissed at the cost of such rail- road company. And the Governor and Comptroller of the State are hereby authorized, empowered, and directed, as the representatives of and for and on behalf of the State, to make and execute a con- tract, according to the terms and provisions here- inbefore set out, with any railroad company to which the same shall apply and which shall profess a willingness to enter into such contract; but in the event such contract is not consummated as herein provided, the privilege tax herein provided for shall remain in full force. TRADING-STAMP COMPANIES, AND MERCHANTS ISSUING TRADING STAMPS. Each trading-stamp company or agency doing business by the sale or giving away of trading stamps or like devices in any county of this State shall pay, per annum, in each county in which such company or agency does business a privilege tax of $ 500 00 All persons, firms, corporations, agents, or merchants engaged in business or dealing in merchandise by or through the method known as trading stamps or like devices shall pay, per annum, a privilege tax of 250 00 Provided, that this tax shall not apply to any merchant or manufacturer who shall issue and place his own tickets, coupons, or other vouchers in or with pack- ages of goods sold or manufactured by him, such tickets or coupons to be redeemed by such mer- chant or manufacturer; nor to any merchant who shall sell or give out with such packages, tickets, coupons, or vouchers issued and redeemable only by the manufacturer of the goods sold. J Tax Digest. 39 TELEGRAPH COMPANIES. (In lieu of all other taxes, except ad valorem tax.) Telegraph companies operating miles of telegraph wire in this State for one or more messages sent from one point in this State and transmitted wholly within this State, and not sent in the service of the United States Government, per annum, as follows : (1) From 25 to 100 miles of telegraph wire $ 20 00 ( 2) From 100 to 300 miles of telegraph wire 200 00 3) From 300 to 1,000 miles of telegraph wire 700 00 (4) For additional miles of telegraph wire over 1,000 at the following rates : (a) For the first 5,000 miles over 1,000 miles or any- fractional part thereof, for each 100 miles of wire or fractional part thereof 20 00 (b) For each additional 100 miles of wire, or fractional part thereof, over 6,000 miles 10 00 RAILROAD TERMINAL COMPANIES. In counties of 90,000 inhabitants or over, each, per annum $ 500 00 In counties of from 70,000 to 90,000 inhabitants, each, per annum 400 00 In counties of from 50,000 to 70,000 inhabitants, each, per annum 300 00 TELEPHONE COMPANIES. (In lieu of all other taxes, except ad valorem tax.) In counties of 40,000 population and over on each box or instrument $ 40 In counties of less than 40,000 population on each box or instrument 20 Mutual co-operative telephone companies not run for profit are not liable for this tax. STORAGE AND WAREHOUSING COMPANIES. Others than those owning and operating warehouses and elevators. (In lieu of all other taxes, except ad valorem tax.) Persons, firms, or corporations issuing storage or ware- house receipts on goods, wares, merchandise, or 40 Tax Digest. other products, to be delivered to and used by the owner of the property, shall pay uirect to the Comptroller in lieu of all other privilege taxes, two and one-half (2J) per cent, on the gross premium receipts in this State, payable semi-annually — Janu- ary and July — on sworn returns showing" the gross premiums received in this State on business done in this State for each six (6) months, ending on De- cember 31 and June 30 of each year. Sec. 6. That all foreign insurance companies shall, as hereinafter designated, pay direct to the Insurance Com- missioner the following taxes, which shall be in lieu of all other privilege taxes — viz : Fire and other i n i • insurance Fire, and all other insurance corporations or companies companies. of other States and foreign countries, except life insuranca corporations or companies, shall pay two and one-half ]3er cent on gross premiums paid by or for policy holders residing in this State or on property in this State, and life insurance corporations or companies of other States or foreign countries shall pay two and one-half per cent on gross ]U'emium receipts in this State, payable semi-an- nually—January and July — on sworn returns; and life corporations of other States and foreign countries ceasing to transact new business in this State shall continue to pay the tax herein provided on business in force and until the same be terminated. Assessment, life, and casualty cor- porations organized under the laws of other States or for- eign countries shall pay two and one-half per cent on gross premiums paid by or for policy holders residing in this State or on property in this State, payable semi-an- nually — January and July — direct to the Insurance Com- missioner, on sworn returns, showing gross premiums paid by or for policy holders residing in this State or on prop- erty in this State, for each six months, ending on Decem- ber 31 and on June 30 of each year; and assessment life corporations ceasing to transact new business in the State shall continue to pay the tax herein provided on business in force and until the same be terminated ; provided, how- J Tax Digest. 41 ever, that the Act shall not apply to purely fraternal or- ders or societies. Mutual fire companies of the State doing business out- side of the county in which they have their domicile and in the adjoining counties, shall pay direct to the Insuranc«3 Commissioner $300.00. Each insurance agent or solici- tor, including each member of an agency or firm or cor- poration writing or soliciting insurance in this State, shall pay an annual State tax in lieu of all other privilege taxes, on the folloAving basis : Agents engaged in business or commencing busines's between January 1 and April 1 of each year $ 10 00 Agents commencing business between April 1 and July 1 of each year 7 50 Agents commencing business between July 1 and Octo- ber 1 of each year 5 00 Agents commencing business after October 1 2 50 All payments to be made to the end of each calendar year; this tax to be paid direct to the Insurance Commissioner, except when he delegates the power to collect the same to the Comptroller. BUILDING AND LOAN ASSOCIATIONS. Sec. 7. That every building and loan association in- BuiWing and corporated and organized under the laws of this State ciations. shall pay to the Treasurer direct a specified privilege li- cense tax in lieu of all other taxes upon its capital actually paid in, whether derived from installment or any other class of stock, which tax shall be paid as follows, and to be paid directly to the Treasurer: CAPITAL PAID IN. Not more than $10,000 $ 20 00 $10,000, and not more than $25,000 47 00 $25,000, and not more than $50,000 95 00 $50,000, and not more than $100,000 140 00 $100,000, and not more $150,000 187 50 $150,000, and not more than $200,000 .__ 280 00 $200,000, and not more than $250,000 375 00 $250,000, and not more than $300,000 468 00 ■ 42 Tax Digest. W 8300,000, and not more than 8350,000 8 562 50 $350,000, and not more than $400,000 656 00 $400,000 and not more than $450,000 750 00 8450,000 and not more than 8500,000 843 50 Sworn return. ^^^^ additional $100,000 or fractional part thereof 92 50 Each association shall annually, on or before the first day of September, make a sworn return to the Treasurer, showing the amount of capital of such association actually paid in as shown by its books . at the close of business on the 30th day of June next preceding, and shall at the same time pay the tax as provided above. Each building and loan association organized under the ciaifons^re- laws of any other State or territory having stock- ^^^^- holders in this State, shall annually, on or before the 1st day of September, make a sworn return to the Treasurer direct, showing the amount of capi- tal paid into said association by citizens of this State upon classes of stock as shown by its books at the close of business on the 30th day of June next preceding, and at the same time pay the tax as provided above upon that part of its capital paid in by citizens of the State. Sec. 8. That on all transfers of realty there shall b(} realty. levied and paid, in lieu of all other taxes, a State tax of $1.00 per $1,000 on the consideration, which shall in no case be less than the value of the property, which shall be collected by the (]lerk of the County Court ; and the Coun- ty Register is hereby required not to record said deed un- til the Clerk certifies that this tax has been paid; but no fee shall be charged for such certificate of registration of the same, and such certificate need not be registered. Sec. 9. That all persons applying for charters of in- corporation and all corporations applying for amendments to their charters shall pay to the Secretary of State, as a corporation privilege tax for the granting of such charter or amend charters. f ^ ti » . i i ment, one-tenth of one per centum upon the capital stock so fixed in the charter applied for or upon the increase of the capital stock sought to be made by the amendment to the charter; and he shall account for and pay into the Treasury of the State all moneys so received by him 4 Tax Digest. 43 montJily, makiufi: a report imder oath of the amount so collected ; and the privilege tax herein provided for shall be in lieu of all other privilege taxes upon granting char- ters of incorporation or amendments thereof. But this section shall not apply to corporations for literary or re- ligious purposes. The tax shall be due and payable upon the incorporation of said corporation, joint stock company or association^ o^' upon the increase of the capital stock thereof, and such corporation, joint stock company, or as- sociation shall not have or exercise any corporate pow:ers until the said tax shall have been paid ; and the Secretary of State shall not iile or record any charters, certificate of incorporation, or article of association, or certify or give any corporation, joint stock company, or association its charter until the foregoing tax has been paid ; and no such company incorporated by any Act of the Legislature shall go into operation or exercise any corporate powers or priv- ileges until the said tax has been paid. This section shall not be construed as an additional tax to that imposed by Chapter 32 of the Acts of 1897. Sec. 10. That whenever hereafter any corporation or- Tax ou oon- ganized under the laws of this or any other State, foreign ofcorpora- or domestic^ shall by lease, purchase, consolidation, or merger, acquire the property of any other corporation hav- ing a franchise derived from this State, and shall, by virtue of such lease, purchase, consolidation, or merger, exercise such franchise, then the corporation so acquiring such property and exercising such franchise shall pay unto the State of Tennessee a privilege tax of one-tenth of one per cent on the amount of the outstanding capital stock of the corporation ^vhose property and franchise shall have been so acquired. After such lease, purchase, consolida- tion, or merger shall have been effected, said privilege tax shall be collected by the Secretary of State and by him paid into the Treasury. Sec. 11. That a license issued to a firm may be re- 4:4: Tax Digest. Renewal of license. In lieu of all other taxes. Tax must be paid ; exceptions. newed in case of the death of a member or in case of the sale or transfer of the assets of the firm without the re- payment of the privilege tax for the unexpired term it was issued for. Sec. 12. That whenever the words ^'In lieu of all other taxes" occur in this Act, it is hereby declared to be the legislative intention that county and municipal taxes are excluded. Sec. 13. That whenever in this Act the population of any county, city, town, or taxing district is referred to, it shall be computed upon the Federal census of 1900 or any subsequent Federal census, the last one to govern in all cases. Sec. 14. That any and all parties, firms, and corpora- tions exercising any of the foregoing privileges must pay the tax as set forth in this Act for the exercise of said privilege, whether they make a business of it or not, unless otherwise provided ; and this Act shall not be so construed as to exempt any person, firm, or corporation whatever exercising any of the foregoing privileges from the pay- ment of the tax herein prescribed for the exercise of said privileges as herein provided, and except as provided in Chapter 121 of the Acts of 1869 and 1870, excepting State and county fairs and their tenants. Sec. 15. That population referred to in this Act shall be construed to mean population according to the Federal census of 1900 or any subsequent Federal census, and the word ^'town,'' whenever it occurs, shall be construed to mean any village or settlement having a population of more than fifty (50) inhabitants, either incorporated or not. Sec. 16. Thnt it is hereby declared a misdemeanor for exercising any of the foregoing privileges without first paying the taxes prescribed for the exercise of the same^ and all parties so offending shall be liable to a fine of not less than $10.00, nor more than $50.00 for each day such Tax Digest. 46 privilege is exercised without license; but this inhibition shall not apply to any person, firm, or corporation engaged in interstate con merce. . Sec. 17. Thjit every person charged with the collec- ^ifectors. tion of any of the foregoing taxes and privileges shall make montidy report of his collections to the proper State and county authorities, which report shall show: 1. The date of issuance. 2. The date of payment. 3. The name of each party paying. 4. The kind of privilege. 5. The amount of privilege tax paid and the amount of ad valorem tax paid by each, respectively. 6. The date of expiration of license. 7. The total amount of such collections for the month. He shall within fifteen (15) days after the last day of each calendar month, file his report of such collections with the Comptroller, if it be for State revenue, and with the County Judge or Chairman of the County Court, if it be county revenue; and shall pay the amount of such report to the State Comptroller or Treasurer, at the time he files his report, either in cash or by a certificate, show- ing that said amount has been deposited to the credit of the State Treasurer in a regular State depository if it be State revenue, and shall pay the amount of said report, at the time he files the same with the County Judge or Chair- man of the County Court, to the County Trustee, if it be county revenue. If such reports are not filed and pay- ments made as above specified, then there shall be added to the anion nt of said report, or to the amount it may be Report of coi- ascertained is due from such person, a penalty of one per p^na^tyW cent for each day he is in default, and he shall forfeit all rights to commission on said amount; and in no case shall such penalty or forfeitures be remitted. The Comptroller Comptroller's shall prepare and publish with his report, made to each blanks, session of the General Assembly, a correct, tabulated state- 46 Tax Digest. n ment of the amount received from each privilege, from Avhatever source it may come, giving the amount paid hy_ each county and showing the privilege and ad valoreimH tax separately ; and for the purpose of making said re])ort uniform he will furnish to Clerks uniform blanks on Avhich to make reports, but the failure to supply such blanks shall be no excuse for Clerks failing to make reports as required in this Act. Sec. 18. That it shall be the duty of privilege tax^ payers to promptly pay the privilege tax levied under this Act when the same becomes due; and in case any privi- lege tax is not promptly paid when the same is due by law, the person, iirm, association, or corporation liable there- for shall pay a penalty of one per centum on the amoum deunquents. of the delinquent tax for each day's delinquency. It shall be the duty of each County Court Clerk to promptly col- lect privileges collectible by him when the same become due; and in no case shall any County Court Clerk or his deputy agree to give, permit, or allow any extension of time for the payment of the same or any part thereof ; and in case any County Court Clerk or his deputy shall violatf this section, he shall be held and deemed guilty of a mis demeanor in office; and upon conviction, such Clerk oi his deputy shall be fined not less than $25.00, nor more than $50.00. The Clerks of the County Courts of the various counties of the State are hereby authorized and empowered, and it is hereby made their duty, as soon as any privilege tax or any part of the same is delinquent, to issue a distress warrant for the collection of the taxes and penalties thereon and to enforce the collection of the same as in other cases. Sec. 19. That it shall be the duty of each judge of the courts of the State having criminal jurisdiction to spe- '^chlVe rand^^^^ly ^^^c in charge to and have the grand jury of his ^^^y- court specially investigate all offenses defined in this Act, and inquisitorial power is hereby given to grand juries '^ Tax Digest. 47 in the premises. It shall also be the duty of the respective District Attorneys of the State, upon the information or at the request of any reputable citizen of the State, to investigate and prosecute ex officio all the offenses defined in this Act. Sec. 20. That all laws and parts of laws in conflict with this Act be, and the same are hereby repealed, except such Acts as have been passed by this, the Fifty-third Gen- eral Assembly; and that this Act take effect from and after its passage, the public welfare requiring it. Passed April 16, 1903. L. D. TYSO:Nr, Speaker of the House of Representatives. ED. T. SEAY, Speaker of the Senate, Approved x\pril 16, 1903. JAMES B. FRAZIER, Governor. ASSESSMENT LAW, 1903 CHAPTER 258. Senate Bill No. 155. AN ACT to provide more just and equitable laws for the assessment and collection of revenue for State, county and municipal pur- poses, and to repeal all laws in conflict with the provisions of this Act, whereby revenue is collected from the assessment of real estate, personal property, privileges and polls. Section 1. Be it enacted hy the General Assembly of the State of Tennessee, That all property, real, personal, and mixed, shall be assessed for taxation for State, county, and municipal purposes, except such as is declared exempt in the next section. Sec. 2. That the property herein enumerated, and none other, shall be exempt from taxation: Exemptions. (1) All property of the United States, all property of the State of Tennessee, of any county of said State, or of any incorporated city, town, or taxing district in the State that is used exclusively for public or municipal corpora- tion purposes. Religious, etc. (2) All property belonging: to any religious, charitable, scientific, or educational institutions, when used exclus- ively for the purpose for which said institution was cre- ated, or is unimproved and yields no income. All prop- erty belonging to such institution used in secular business and competing with a like business that pays taxes to the State shall be taxed on its whole or partial value in pro- portion as the same may be used in competition with secu lar business. (3) All cemeteries, places of burial used as such, anc" monuments of the dead. 48 Tax Digest. 49 (4) All roads, streets, alleys, and promenades, where condemned, dedicated, or thrown open for public travel or use free of charge. (5) All growing crops, of whatever nature or kind, the crops. direct product of the soil of this State, in the hands of the producer or his immediate vendee, and manufactured ar- ticles from the produce of this State in the hands of the manufacturer. (6) Personal property of the value of one thousand dol- one thousand ^ ' r- r- ^^ dollars. lars in the hands of each resident taxpayer. Provided, that any conveyance of personal property, including money, bank stock, notes, choses in action, accounts, or other evidence of indebtedness in trust or otherwise to any minor by the parent or parents thereof, shall be presumed to have been made for the purpose of .avoiding the pay- ment of taxes thereon, if it appear that such conveyance affects enough personal property which added to the amount of personal proj^erty remaining in the hands of such parent or parents will exceed in the aggregate the amount heretofore set out as exempt from taxation, and it shall be the duty of the assessor to list all snch property, as the property of the person making such conveyance, or creating such trust : provided, that the maker or makers of the trust instrument or conveyance or delivery of such property may appear before the County Board of Equal- izers, and by proof establish the bona fide of such trust or conveyance. Sec. 3. That in order to provide revenue for State Assessments. ' When made — county and municipal purposes, personal property, privi- fjlnnlau*^' leges, and polls shall be assessed annually, and real estate goiai'pioul/- shall be assessed every two years. The first assessment ^y'^"""*^"y- of real estate under this Act shall be made in the year 1904. Sec. 4. That all property of every kind shall be as- "^a^ue^,*^*^^^ sessed at its actual cash value. The term ''actual cash value," whenever used in this Act, is hereby defined to 60 Tax Digest. Basis of assessment. January 10 date of assessment. Executors and administra- tors. Trustees, guardians, etc. Banks, etc. Cities of quasi public corpo- rations. mean the amount of money the property would sell for if sold at a fair voluntary sale. «■ Sec. 5. That the basis of all assessments shall be as™ follows, to wit : (1) To assess the property to the person or persons own- ing or claiming to own the same on the tenth day of Janu- ary of the year for which the assessment is made, if known ; if not, to unknown owners. (2) To assess the property held by executors and ad- ministrators in the county, district, or ward in which the decedent resided at the time of death, until such shall have been distributed ; but if the deceased lived in another State, then the property shall be assessed where the personal rep- resentative resides. (3) To assess personal property held by trustees and guardians of minors, married women and lunatics, to each guardian or trustee in the county, ward, or district where such minor, married Avoman, or lunatic resides, if a resident of the State ; and if a nonresident, then in the county, ward or civil district in which the guardian or trustee resides; provided, that guardian funds shall be assessed in the county where the guardian having control thereof renders his annual assessments. (4) All stocks in banks, savings banks, or banking as- sociations, loan companies, trust companies, insurance companies, investment companies, and all other corpora- tions not assessable by the Eailroad Commission, shall be assessed as hereinafter provided in sections pertaining to same. However, the property of every street railroad, gas and electric light companies, including their fran- chises, used within any town, city, or taxing district where the of&ce of the company is located outside of such incorporated city or town or taxing district, but with the main property within the city, shall be taxed in the city, town, or taxing district, as if the office were situated with- in the city limits, and the property, including franchises d Tax Digest. 51 of the corporations and joint stock companies that lie wholly or mainly within any incorporated city, taxing dis- trict or town, or whose chief business is within any in- corporated city, taxing district, or town, shall be assessed for taxation in such city, taxing district or town; pro- vided, that all realty and tangible personalty shall be taxed in the district where situated. (5) That hereafter all mineral, timber, or other inter- ^i^^bir?" ests in fee for life or for a term of years in real estate in this State owned separate from the general freehold, shall be assessed to the owner thereof separate from the other interests in such real estate which other interests shall be assessed to the owner thereof, all of which shall be as- sessed as real estate. Sec. 6. That in assessing real estate the following shall Real estate. be shown: (1) The description of the property. (2) The name of the true owner or owners, if known. (3) The actual cash value of the land or town lots, in- cluding improvements. (4) The actual cash value of mills, gins, manufacto- ries, distilleries, breweries, foundries and other buildings used for similar purposes. Sec. 7. That in describing real estate the following Describing real estate. rules shall be observed: The number of town lots (and blocks) of which the property is a whole or a part shall be given; the name Of the street, avenue, alley or road on which it fronts, and the front feet thereof, shall be given, unless the size, dimensions and quantity can be more con- veniently given in acres, then to be given in acres. If the property is a part of any known subdivision, the num- ber by which it is known on said subdivision, its size, di- mensions, quantity, and front feet, or acres, shall be given. In describing tracts of land, when it can be done, the sur- veyor's district, range, township, section, and sectional subdivision shall be designated, and the number of acres. Town lots. 52 Tax Digest. Acre tracts. Personalty. Household goods. Implements, vehicles, etc. Live stock. Water craft. Incomes. Stocks and bonds. Notes and accounts. The lands by which the described tract is bounded shall also be given in the assessment. When part of a known tract, subdivision, lot or block of land is assessed by a description which identifies it, any other part of it which is assessed but not so identified shall be held to embrace all of such tract, subdivision, lot or block not included in the part identified; but a failure to assess according to this Act shall not in anywise vitiate the assessment or sale of lands under the same, and parol testimony shall al- ways be admissible to supply a description of land on the assessment roll, or in a conveyance for taxes, where such testimony will show what land was assessed and sold, and there is enough in the description on the roll or convey- ance to be applied to a particular tract or parcel of land by aid of such testimony. Sec. 8. That all personal property of every kind shall be assessed under tha following classification : Class 1. — Household and kitchen furniture, tableware, libraries, jewelry, sewing machines, musical instruments, and all other personal property of a similar character. Class 2.— Farming implements, machinery, wheeled ve- hicles, tools of all kinds, and all other personal property of a like character. Class 3. —All kinds of live stock, including dogs. Class 4.— Steamboats, ferry boats and other kinds of water craft. Class 5.-- -The amount of income derived from United States bonds, and all other stocks and bonds not taxed ad valorem. Class 6.— All bonds, except United States bonds, and all shares of stock, except when the corporate property or capital stock is assessed in lieu of the shares of stock as hereinafter provided in Sections 22 and 23 of this Act. Class 7.— Notes, duebills, choses in action, accounts, mortgages, or any other evidences of indebtedness and Tax Digest. 68 money on hand or on deposit, or invested in any manner in this State or elsewhere, not otherwise assessed. Class 8.— All other personal property not hereinbefore ^so^^^fj^!^" designated. Class 9.— All personal property which is a part of the ^'i°PbuluieIs!' capital invested in the business of a merchant, commission or auction merchant, factors, or manufacturers, shall not be assessed separately as personalty, but shall be assessed as part of the capital as provided in Section 28 of this Act. Class 10.— In assessing steamboats and ferry boats nav- steam^and^^^ igating in streams within or bordering on this State, the same shall only be assessed to the extent of the interest therein of any person, company, corporation, or firm resid- ing or doing business in this State. The fact that any personal property may be deposited, ^i^prop^ty incumbered or transferred or pledged as collateral, or erSfcum-*^" loaned, or out of the possession of the owner, whether the ^^^^^ °^ "°*' same be in or out of this State, shall not in anywise ex- cuse the same from being listed and reported for taxation. In assessing personal property the taxpayer shall, in mak- • ing out his tax schedule, state how much insurance he car- ries on his personal property. Sec. 9. That: (1) The assessors elected at the regu- Terms of assessors. lar August election, 1900, shall hold their office for the term of four years, beginning January 1, 1901. The as- sessor so elected shall not be eligible to the office of asses- sor more than four years in any term of eight years. (2) In case of vacancies, the County Court at its first vacancies, how filled. session after the vacancy occurs, shall elect a successor, who shall hold office until the first of January following the next regular August election. The successor shall be elected by the qualified voters at the first regular August election coming after the vacancy, and he shall hold from the first day of the following January to the close of the term for which his predecessor was elected. Provided, 54 Tax Digest. that if the vacancy occur between the January and April terms of the County Court, the County Judge or Chair- man shall appoint, counues^hav- (3) jj^ each couuty having a population of 50,000 or assessor. over according to the last preceding Federal census, there shall be elected one assessor for the whole county. In all other counties each civil district shall elect by its quali- fied voters an assessor for each district. Members (4) No member of the County Court shall be eligible county court ^ ^ '' ^ not eligible, ^q jjqJ^j \\^^ officc of asscssor or deputy assessor. Salaries. C^) ^^^ couutics having a population of 90,000 or over according to the last preceding Federal census, the county assessor shall be paid out of the county treasury a salary of $4,000. In counties having a population of over 50,- 000 and under 90,000, according to the last preceding Fed- eral census, the county assessor shall be paid out of the county treasury a salary of $2,500. In all other counties the district assessors shall receive such compensation as the Salary district Couuty Court may fix, to be paid out of the county treas- assessors. ury, but in no case shall their compensation exceed twenty- • five cents for each person assessed with real and personal estate (the personal estate exceeding $1,000) and poll, twenty cents for each person assessed with personal estate only (exceeding $1,000 in value) and poll, fifteen cents for each person assessed with real estate only, and fifteen cents for each additional assessment of separate realty, twenty cents for each person assessed with real estate and poll, fifteen cents for each person assessed with personal estate only (exceeding $1,000 in value) twenty cents for each person assessed with real and personal es- tate only (exceeding $1,000 in value, and five cents for each person legally listed for a poll only). It shall be the duty of the assessor to deduct the one thousand dollars exemption of personal property on all assessment blanks. (6) Whenever any county assessor finds that he can- not, by devoting his entire time and attention to the du- Tax Digest. 65* ties of the office, make the assessment of property and polls as reqired by this Act, he is hereby authorized to appoint one or more deputies, with the same powers, duties and "^p*^'^®^ • liabilities of the assessor, and they shall take the same oath required of the assessor. The assessor shall be liable for any malfeasance, misfeasance or nonfeasance of his deputies. The assessor shall , Avithin ten days after the end of each month, make affidavit that the employment of such additional help was necessary, and shall give the name of each deputy and the amount of his compensation, and that such compensation is reasonable. Said affidavit shall be filed with the County Court Clerk, and become a part of the public record. In no case shall the aggregate annual compensation of the deputies of any county assessor exceed the salary of county assessor. Sec. 10. That each county assessor shall, on or be- Bond, fore the first day of January next succeeding his election, enter into a bond, with two or more good and sufficient securities, payable to the State of Tennessee, in the sum of seventy-five thousand dollars, and each district assessor shall, in like manner, enter into a bond in the sum of five hundred dollars, payable to the State of Tennessee, to be approved by tha County Judge or Chairman of the County Court, conditioned that he shall impartially, honestly and to the best of his knowledge and ability assess all proper- ties at their actual cash value, impartially and faithfully discharge the duties of his office, obey the requirements of his oath of office and of the assessment laws of the State, and pay to the State of Tennessee all penalties of every kind and character incurred by him (or by his deputy in case of county assessor) and imposed by this Act, and also Assessor uabie to be liable for any willful, knowing or negligent failure n^gi^it." by which any property subject to taxation shall be or re- main unassessed, or be assessed at less than its actual cash value, and shall take and subscribe to the following oath of office before the Judge or Chairman of the County • 56 Tax Digest. Court, which said oath shall be attached to and filed with said bond in the office of the Clerk of the County Court, Oath. \\z.: "I, , assessor (or deputy assessor), of prop- erty and polls of the county of (and civil district of , in case of district assessor). State of Tennes- see, do solemnly swear (or affirm) that I will report priv- ileges; that I will assess all property, real and personal and mixed, at its actual cash value, and all polls of said county of (or district , in county of , in case of district assessor), to the best of my knowledge and ability, without fear, favor or affection; that I will administer the oath of affirmation required by law, or have the same administered, to all persons listing property; that I will diligently inquire so that no person shall be passed over, or shall fail to have an opportunity to give a list of his taxable property, and furnish taxpay- ers schedules, as required by law; that I will truly report all persons who shall fail or refuse to list their taxable property, or who have to my knowledge given in a false or fraudulent list; and that I will faithfully, impartially and honestly discharge my duties as assessor, according to law, to the best of my Imowledge and ability; and that I will administer the oath in person to all property owners, as the law requires, when practicable ; and that I will not assess or list any person with property or poll solely by substitution or copy from former assessment. So help me God. , Assessor. ** Sworn to and subscribed before me this — day of — ." Oath of Each deputy assessor shall likewise take his oath and file deputy. ^j^g same with the County Court Clerk before entering upon the discharge of his duties. Each assessor, when he makes his report of his assess- ment list to the County Court Clerk, hereinafter provided, shall accompany the same with the following oath, to be made and subscribed to before the Judge or Chairman of the County Court, and file in the office of the Clerk of the Tax Digest. 67 County Court, viz.: **I, , assessor of the county oath when assessment is of (or district , of the county of ), fli^d. State of Tennessee, do solemnly swear (or affirm) that I have set out in the foregoing assessment lists all the prop- erty, real and personal, and all the privileges and polls in said county of (or district of), as far as ascer- tainable, to the true owners thereof, and that I have re- quired lists to be filled and filed and sworn to by all prop- erty holders, or their agents or attorneys, and reported such as have not done so to the District Attorney, and re- ported lists of all parties liable for polls, and that I have estimated the value of all property, real and personal, or mixed at its actual cash value, as prescribed by law, to the best of my knowledge and ability, without fear, favor or affection ; and that I have faithfully discharged my duties and kept my oath of office as assessor, according to law, to the best of my knowledge and ability. So help me God. ''Sworn to and subscribed before me this — day of — ." Each deputy assessor shall take and file with the County q^^j^ deputy Court Clerk said oath of office upon completion of his du- ^^^^^^°^- ties as assessor. It is hereby declared unlawful for any assessor or dep- shaii not act till oath is uty assessor to enter upon or undertake the performance taken, of the duties of an assessor without first taking said pre- liminary oath of office, or to fail, neglect, or refuse to take and accompany the said report of his assessment lists with the subsequent oath heretofore prescribed. It shall Judge or cicrk be the duty of the Judge or Chairman of the County failure. Court and of the Clerk of the County Court to promptly report to the District Attorney, or to a revenue agent of the State, any failure, neglect or refusal of any assessor, or deputy assessor, to comply with the foregoing require- ments of this Act. It shall be unlawful for any assessor or deputy to willfully, knowingly or negligently permit or allow any property subject to taxation to be or remain unassessed or omitted from assessment, or to willfully, 58 Tax Digest. Duties of assessors and district attorneys. District attor- neys must prosecute persons fail- ing to make schedule. County Judge or Cnairman shall read bond to assessors. knowingly or negligently assess any property at less than its cash value, or to assess any property or poll solely by substitution or copy from former assessment. It shall be the duty of each assessor to make out a full and complete list, and transmit the same to the District Attorney of the district of all taxpayers within his jurisdiction who shall have failed or refused to take the oath or affirmation re- quired by law to tax schedules, and also of all taxpayers who shall have refused, failed or neglected to return, as prescribed by law, such tax schedules to the assessor. Such list shall be prepared and forwarded at the same time the assessment lists are returnable by law to the County Court Clerk. It shall be the duty of the District Attorney, upon the reception of such lists transmitted to him by the assessor, to ex officio prosecute such persons as are included in the same for the misdemeanor prescribed by this Act. It shall be unlawful for any assessor to fail, refuse or neglect to make out such list and transmit the same to the District Attorney as herein required. It shall be a misdemeanor in office for the District At- torney to negligently fail or refuse to prosecute such per- sons reported to him in said list. It shall be unlawful for any assessor or deputy to willfully, knowingly or negli- gently assess any property subject to taxation in the names or the initials of any other than the real and true owner thereof, and for each of such offenses he shall be fined not less than five ($5) dollars nor more than twenty ($20) dollars. It shall be unlawful for any assessor or deputy to fail, refuse or neglect to perform, obey, and observe any duty or requirement of this Act, not above declared unlawful. Before any County Judge or Chairman shall approve or accept of any bond of any assessor he shall read the bond required of the assessor to the assessor and his sureties, and direct their attention to the duties and pen- alties prescribed by this Act. It is hereby declared a mis- Tax Digest. 69 demeanor in office for any County Court Clerk to fail or neglect to keep and preserve such bonds in a well bound book, or for the County Judge or Chairman to accept or approve of any bond herein designated, without complying with the foregoing provisions. Sec. 11. That it shall be the duty of each assessor to ^Sf]'^^";* add up all columns, showing number of acres assessed and value, number of town lots assessed and their value, value of personal property assessed, and total value of all property assessed in his district or ward, before his books shall be received by the Clerk. Each district and county assessor of the State shall, on or before the first day of January following their election, execute and enter into New bonds, a new bond in the amounts now provided by law, and conditioned as directed in this Act ;• and it shall be unlaw- ful after said date for any assessor to perform the duties of assessor without giving such bond, and in case such bond is not made by said date, his office shall become va- cant, and be filled as is now or may then be provided by law. Sec. 12. That it shall be the duty of the Judge or county judge *> ^ should hold Chairman of the County Court to call together all the as- ^slessofs''*^ sessors of his county in a meeting to be held at the court- house the second Monday in December preceding the year in which the biennial assessment of realty is made, for the purpose of ascertaining the duties of assessors in assess^ ing property. It shall be the duty of each assessor in the county to attend this meeting, and at said meeting said assessors shall read, examine, and familiarize themselves with the law pertaining to their duties and the assessment of properties, and ascertain such information and adopt such methods as will be calculated to enable them to prop^ erly assess all properties in the county. . Sec. 13. That it shall be the duty of the assessor in person in case of district assessors, and in person or by deputy in case of county assessors, viz. : 60 Tax Digest. ^?sitKireait'* (^) "^^ ^^ ^^ ^^^® premises and exatnine realty to be assessed, and for failure so to do shall be fined not less than $5 and not more than $10 in each case. Must see each /o\ n^ n i , •!• • i • taxpayer. (z) io personally see each taxpayer residing m hif. county or district, or his agent or attorney and talie his personal statement (filled out in the blank schedule here after mentioned) of all property of such taxpayer, whether the same be real, personal, or mixed, without regard to any exemptions. If anv taxpayer is a nonresident or if the owner cannot be found or seen after diligent search, the assessor shall fill out such statement, sign and indorse on the same that the taxpayer could not be found after diligent search. In such case it shall be his duty to ex- amine any person whom he may have reason to believe has any knowledge or information a,s to the property of ter oaths. tlic taxpayer. For such purpose he shall have the power to administer oaths and compel any witness to answer, and it shall be the duty of any person to answer when cajled upon to do so by any assessor or his deputy. Assessors and deputy assessors shall have like powers, and perform like duties when there is any reason to be- lieve or suspect any taxpayer has withheld or concealed from such schedule any property, or failed to list any property, which may be done by questions put to the tax- payer, his agent, attorney, or any other person. Any person swearing falsely or corruptly or knowingly Perjury to . ' . i i i i swear falsely m an\ material statement in such schedule, or to any to schedule. •' statement made as a witness to such assessor, or deputy assessor, shall be guilty of perjury and indicted for the same. Any witness refusing to take such oath or make such answers when called upon by the assessor to do so shall be guilty of a misdemeanor, and upon conviction shall be fined not less than $10 nor more than $50. Such as- sessor or deputy assessor shall reduce to writing such statements as may be made by any property holder or Tax Digest. 61 •vitDess, under the foregoing provisions, and file the same with the County Court Clerk. It shall be the duty of the taxpayer, his agent, or attor- ^p^yerVto " ufy, to fill out, or have the assessor or deputy to fill out schedule. for him, the schedule hereafter provided for, and the as- sessor or deputy assessor shall require an oath to be made to the same personally before him or before some Justice of the Peace by said taxpayer, or the agent or attorney of such taxpayer, to the correctness of the items and the questions therein, and that said schedule fully and truly and without evasion, reser\^ation, or concealment sets out all properties of every kind and character of the taxpayer Of property holder therein named, and for said purpose CMch assessor and deputy assessor is invested with the pov/ers to administer such oath. Said oath shall be entered on such schedule beneath the Taxpayer not to value list. same, and subscribed and sworn to by the party listing, but nothing in this Act shall be construed as requiring the person listing the property to make oath to the value of the. property, but shall be the duty of such assessor to ex- amine into and compute the actual cash value for taxa- tion of the property contained in. the list made out by himself or the taxpayer, or the agent or attorney of the taxpayer. It shall be a misdemeanor for any taxpayer, or the attorney or agent of any taxpayer, to fail, neglect, or refuse to fill out or have filled out the sche^lule or list, hereafter provided for, or fails, refuses, or neglects to ttki. and subscribe to the oath or affirmation required to such tax schedules, or t(^ fail to return the same to the at'itssor, as prescribed by law, which misdemeanor shall, upon conviction, be punishable by a fine of not less than $10 nor more than $50. It shall be the duty of the as- sessor or deputy assessor to furnish taxpayers with the schedule, hereafter provided for, and demand or require such taxpayer, or the agent or attorney of such taxpayer, to fill out such schedule and to take and subscribe to the oath required to be made to the same. 63 Tax Digest. ^TsSedb^ Sec. 14. That the assessor shall assess the property districts^^ in each district and ward separately, and to this end he shall proceed to assess the property in a district or ward, commencing at some comer or outside point of the dis- trict or ward, and assess it in rotation, as it joins or lies contiguous to the property first assessed, and shall proceed in the regular manner until he shall have made the cir- cuit of the district or ward, and he shall enter each assess- ment in suitable books (by districts and wards) to be fur- nished by the County Court. ^i?nrchang7d. Provided, that the assessment made by the district as- sessors or the county assessors, as the case may be, of the new county on the real and personal property in the dis- tricts or parts of districts, which formerly constituted a part of the old county and which was owing a debt at the time of the formation of said new county, shall b© and constitute the assessment for said old county for the pur- pose of taxation to pay said debt or the interest thereon, and it shall be the duty of the County Court Clerk in and for said new county to furnish said assessment to the County Court Clerk of said old county, within twenty days after the same has been passed, upon by the Board of Equalizers of said new county, provided that said as- sessment shall be copied by said County Court Clerk of said old county in the office of the County Court Clerk of said new county, and the copy of said assessment when so made shall be a legal, valid, and binding assessment when so made in all respects, and to all intents and purposes as is the assessment in the said counties, from, which the same are copied. Suit cannot be Sec. 16. That in any suit hereafter brought in any iisted^°^ of the courts of this State upon any note, bill, bond, or other chose in action, subject to taxation under the pro- visions of this Act, it shall be competent for any defend- ant to such action to allege and show in defense that such note, bill, bond, or other chose in action was not given in Tax Digest. 63 or included in the owner's assessment for taxation for the preceding year ; and upon such defense being established to the satisfaction of the justice, court, or judge, trying the case, the owner or holder bringing suit upon said note, bond, bill, or other chose in action, shall be taxed with all the court costs of the case, and the said court shall declare in rendering such judgment a lien in favor of the State, cx>unty, or municipality, to which said unpaid taxes are shown to be payable; said lien to be discharged by a re- lease on the docket of said court, showing the payment of the said taxes; said release to be executed by the proper tax collecting officer or officers; provided, all renewals of notes, bills, bonds, or other choses in action shall be treated as one continuous debt; and, provided, further, that un- settled accounts shall not be included in this section ; pro- vided, this section shall not be held to apply to existing contracts prior to April 25, 1901. Sec. 16. That it is hereby made the duty of the^rpJepa're Comptroller of the Treasury of the State to prepare as- ^°^®^"'®^- sessment schedules and furnish the same to the various County Court Clerks in this State, who shall in turn' fur- nish the same to the assessor. The schedules shall be so prepared as to conform to the different classifications of assessments provided for in this Act. The schedules shall contain, Avith others, the following questions : (1) How many acres of land do you own? In what^Seduie. civil or surveyor's district is it located ? How bounded ? What improvements thereon ? (2) How many town lots do you own? In what town located ? What is the number of front feet and depth of your lots ? Are they improved ? (3) Has your lot or land been sold at a fair, voluntary sale within the last two years ? What was the sale value and terms of sale ? (4) The classification of personalty, as set out in Sec- tion 8 of this Act ? 64 ^ Tax Digest. (5) What is your age? What is your true name and initials? What is your color (W for white and C for colored) ? Are you liable for poll tax? If not, give the specific reasons why not. furnish Said Comptroller shall, in conformity with the provis- schednlesto . /. i • a • ti t i- •tit corporations, lons of this Act, lu like manner prepare and furnish sched- ules to be used by tlie assessor in assessing corporate prop- erty and sliares of bank stock, as set out in Sections 22, 23, and 25 of this Act. All schedules prepared by the Comptroller in conformity with this Act shall have a]> pended to the schedule the respective oaths prescribed by this Act. '^'mustbegiven ^'^^' 1'^- That persous actiug as executors, adminis- in by agents, ^j-at-ors, guardiaus, agents, attorneys, clerks of any court, or in any fiduciary capacity whatever, shall make a re- turn of the property, moneys, credits, and effects held or controlled by them in any of said capacities, separate from their individual returns, showing the names of the person or persons for whose use and benefit such is held, and the same shall be listed separately for taxation ; provided, that every such trust estate shall be entitled to the same exemption as if owned by a single taxpayer. Penalty for Sec. 18. That in all cases where any person or per- sons acting in a fiduciary capacity, company, firm, corpo- ration, agent, or attorney, shall fail, neglect, or refuse to return to the assessor the schedule of property for taxa- tion, as provided for in this Act, the assessor shall report in writing the fact to the Chairman or Judge of the Coun- ty Court, who shall cite the person, agent, attorney, firm, ofiicar, officers of the company or corporation, before him, and shall demand of them to answer the questions here- tofore provided in this Act, under oath or affirmation, and shall have power to punish for contempt for failure to answer; and if the refusal to answer is persisted in, the Judge or chair- Judi>'e or Chairman shall make such an assessment in such man to make ^ whlS^™^°*' ^^ses from the best information that he can obtain, and Tax Digest. 65 such assessment shall be prima facie evidence as to the value and ownership of the property ; and the costs accru- ing by i^roceedings under this section shall be paid by and be charged against the taxpayers and upon the property. Sec. 19. That the assessor shall make a report to the A^,^f/,f^5«J^\J«; County Court Clerk of said assessment list on or before "[ j\me°"^'^^ the first Monday in June in each year, as to the personalty, privileges, and polls, and on or before the first Monday in June every two years as to realty, and turn over his books to said Clerk, which shall be filed by him and carefully preserved, to be acted upon by the Board of Equalization, to he appointed, as hereinafter provided; and said books i and lists are to be preserved as a part of the office rended debt, either from the statement required in this Act or from such other sources as he may deem proper or necessary. Sec. 23. That all persons, copartners, and joint stock Manufactured companies engaged in the manufacture of any goods, exempt, wares, merchandise, or other articles of value, shall pay an ad valorem tax upon the actual cash value of the prop- erty, real, personal, or mixed, which is used and held for the purpose of manufacturing, preparing, completing, and finishing goods, wares, and merchandise, and the ar- ticles in the manufacture of which the parties aforesaid shall be engaged; provided, the value of articles manu- factured from the produce of the State in the hands of the manufacturer shall be deducted in assessing the property. Each manufacturing corporation, either foreign or do- ^^j^^^^^^^^^j mestic, shall pay an ad valorem tax upon the actual cash fJancWses. value of its capital stock or corporate property, including its franchises, easements, incorporeal rights and privileges, ^and all other corporate property, which said value shall not be less than the actual cash value of both its shares of stock and it-s bonded debt, and which said value shall be computed by looking to and considering the market value, and if no market value, the actual value of such stocks and bonds; provided, however, tJiat the assessment or taxation of said corporate property or capital stock shall be in lieu of any assessment or taxation of the shares of stock or bonds, either to the corporation or to the ovsm- ers thereof ; provided, also, tliat the assessed value of the corporate realty and tangible personal property otherwise TO Tax Digest. assessed, and in the caso of manufacturers, the value the article manufactured from tlie produce of the State in the hands of the manufacturer, shall, in making the assessment, be deducted from the value of the capital stock or corporate property, corporauons. Real cstatc and tangible personal property of any cor- poration defined in this section shall be assessed in the same mode and manner, and where situate, as other real estate and tangible personalty. In computing the value of and assessing corporate property or capital stock un- der this section, the assessed value of real estate and tangi- ble personalty, and in the case of manufacturers, the actual cash value of articles manufactured from the pro- duce of the State in the hands of the manufacturer, shall be deducted from the aggregate actual cash value of the corporate property or capital stock, and the remainder shall constitute the value upon which the assessment shall be based. The value of the capital stock, or corporate property as used in this section, shall be construed as including all tangible and intangible, or franchise values. Value, how ^ For the purpose of assessing property defined in this section, the assessor shall require the owner, operator, busi- ness partner, president, or other official in charge of or operating the business to fill out and furnish to the as- sessor, under oath, send in writing, an assessment schedule . (to be returned by the assessor to the County Court Clerk for preservation), which schedule shall contain the fol- lowing questions, viz. : (1) Is the business owned and operated by a person, a copartnership, a joint stock company, or a corporation ? (2) Amount of capital stock authorized, number of shares into which the capital stock is divided, amount of stock paid up, and number of shares issued. (3) The market value, and if no market value, the actual value, of such shares of stock, and what the same can be sold for on the market ascertained. Tax Digest. 71 (4) The amount of the outstanding, bonded debt, if any, the rate of interest borne by the same, and whether the interest is paid up or in default. (6) The market value, and if no market value, the actual value of such bonded debt. (6) What dividends have been paid on stock in the last two years, and what surplus, if any, on hand ? (7) The aggregate amount of capital invested in the business, and what amount of money has been! invested in real estate, building, machinery, engines, waterways, tramways, and privileges and all other equipments or property belonging to or connected with the business, and what is their present value ? (8) What is, approximately, the gross amount of ar- ticles actually manufactured, or prepared, in the business ? What is the approximate amount and value of goods man- ufactured and material for manufacture on hand, and the current prices of same ? (9) An itemized statement of all real property other- wise assessed, where the same is situate, and the assessed value of the same. A statement of all stocks, bonds, securities, notes, choses in action, owned or held, whether the same he unincum- bered, or transferred, or deposited, or used as collateral, wherever the same is situate, and also all moneys on hand or on deposit, wherever the same^oaay be situate. (10) Such other facts pertaining to the value of the property as may be demanded or deemed necessary or material to the assessor. The assessor shall, in the prem- ises^ have full power and authority to examine witnesses, to inspect or require the production of books or papers, and to obtain and consider any evidence other than that contained in said statement that he may deem material or necessary. All manufactured articles on hand shall be presumed liable to assessment, and be assessed by the as- sessor, unless the same is affirmatively shown by the owner 72 Tax Digest. Corporations. Where assessed. How com- puted. I to be manufactured from the produce of the State, and the true values thereof furnished the assessor. The as- sessor shall visit and inspect the property, inform him- self as to the value of the same, and obtain all necessary or material evidence of the value of the property an.d of the shares of stock and bonded debt, either from the state- ment required in this section, or from such other sources as he may deem proper or necessai-y. Sec. 24. That when any corporation, foreign or do- mestic, defined in Sections 22 and 23 of this Act, owns pro}:)erty in this and another State, or in more than one county in this State, or in more than one civil district in any county, the capital stock or corporate property of the corporation shall, except as hereinafter provided in this section as to foreign corporations be assessed in the county, or place, or civil district, fixed in its charter for the meetr ing of its stockholders, and in case' such place of meet- ing is not fixed in its charter, then in the county, or place, or civil district where the principal ofiice or place of busi- ness of the corporation is located, which said assessment shall be made in the following manner, viz. : The assessor shall compute the value of the capital stock or corporate property at not less than its aggregate actual cash value, and deduct therefrom the assessed value of all real estate and tangible personal property, as hereinbefore set out, wherever the same may be situate, and the re- mainder shall constitute the assessable value of the cor- porate property or capital stock at the place of assessment Tangible personal property and realty of such corpora- tion shall be assessed at the place or in the district where the same is situate, at the time of the assessment, and by the proper authority at that place designated by the law. The assessed value of such real and tangible per- sonalty shall be verified by a properly certified copy from the assessment rolls or lists, which said certified copy shall accompany the statement hereinbefore required, and Tax Digest. 73 be likewdse returned by the assessor to tlie County Court Clerk for preservation. Foreign corporations mentioned in Sections 22 and 23 having branch factories or business in this State, shall only be assessed on the actual cash value of the corporate proi>erty in this State; provided, however, the franchise and intangible values of the corporation in this State shall be included in the valuation of the corporate property in the State. Sec. 25. That the shares of stock of stockholders of shares of any bank or banking association, savings bank, or loan banks, etc. company, or insurance company, or investment company, or cemetery company, or company or incorporation (other than such as are defined and assessable under Sections 22 and 23 of this Act) doing business in this State, whether domestic or foreign, shall be assessed and taxed for State, county, and municipal purposes as the personal property of the stockholders, whether they reside within or with- out tiie State of Tennessee; provided, however, the as- sessment of such shares of stock as the property of the stockholders shall be in lieu of any assessment or taxation of the capital stock or corporate property of such corpora- tion, company, or association. Shares of stock assessable under this section shall be assessed at not less than the actual cash value of the same, less the assessed value of realty and tangible property, winch said actual cash value of shares of stock shall be computed by looking to and considering tJie market value, and if no market value, the actual value of the shares of stock, or from any other evi- dence of the value of the same, Real estate and tangible personalty of any corporation, ^oUhfs^^iiLs company, or association, defined in this section, shall be tloTs^^^' assessed to the same, in the same mode and manner, and where situate, as other real estate and tangible personalty ; but in computing the assessable value of such shares of stock, the assessed value of the realty and tangible per- 74 Tax Digest. President to furnish schedule. Schedules. sonaltj, and registered Tennessee State bonds owned for a period of not less than six months prior to the tenth day of January preceding shall be deducted from the value of the shares of stock, and the remaining value constitute the value upon which the assessment shall be made. As- sessments of shares of stock under this section shall be made at the place, ward, or district of the town, or county in which the corporation, association, or company is lo- cated. The president or business manager of any cor- poration, association, or company, defined in this section of this Act, is hereby required to fill out and furnish upon oath to the assessor an assessment schedule in writing (to be filed with the County Court Clerk for preservation), which schedule shall contain the following questions, viz. : (1) The amount of capital invested in the business. (2) The shares of stock outstanding, with the name and residence of the shareholder. (3) The market value, and if no market value, the actual value of the shares of stock, and what the shares of stock can be sold for on the market. (4) The amount of dividends for the last two years, and amount of surplus and undivided profits, if any. (5) A certified copy of the assessed value of the real estate and tangible personalty, and where situate. (6) Such other facts pertaining to the value of the shares of stock as may be demanded or deemed material by tlie assessor. The assessor shall have full power to summon witnesses, to inspect or require the production of books and papers, and obtain and consider any evidence other thani said statement which he may deem proper or necessary. For the purposes of this Act and for taxation when the capital is not divided into shares of stock, each $100 of the capital invested shall be held as one individual share, and such shares are defined and declared to be personal properly assessable at the actual cash value of same. If Tax Digest. 75 the i; resident or business manager has a partner or part- ners, he shall, upon his oath, furnish to the assessor, in wiiting, the number of shares ascertained as above pro- vided, held or owned by such partner or partners in the business, which shares so held shall be assessed where the business is located, as hereinbefore indicated. The president or manager shall pay the tax so levied, ^SherSflfoer and make the amount so paid a charge against such part- ^^^^ ne'' or partners ; he shall be held to be the sole owner of all the shares in the business, the same to be assessed at the place heretofore designated. That there shall be kept at all times in the office where ^hoWe?s''*^^' the business of such bank or banking association, or other '"'^^'"^ ^^p*- corporation, included in the provisions of this section, and organized under the authority of this State, or of the United States, shall be transacted, a full and correct list of the names and residences of the stockholders therein, and the num-ber of shares held by each ; and such list shall be subject to the inspection of the officers authorized to assess taxes, during the business hours of each day on which business may be legally transacted. That when the owner of stock in any bank or banking Nonresidents, association, or other corporation included in the provis- ions of this section, organized under the laws of this State or of the United States, shall not reside in the same county where the bank, or corporation, or association is located, or is a nonresident of this State, the revenue collector for the State, county, or municipality shall, respectively, have the power to collect tax assessed by this Act by in- stituting attachment proceedings; and said tax shall be and remain a prior lien on the stock until the payment of the same. That for the purpose of collecting such taxes, and in '^aw re*°a?d- addition to any other laws of this State relative to the Juwdind. imposition and collection of taxes, it shall be the duty of such corporation to pay the taxes due upon such stock, 76 Tax Digest. regardless of any dividend or earnings belonging to such stockholder, a prior lien being hereby declared on all such stock, on and after the tenth day of January of each year, and the said corporation, being hereby subrogated to such prior lien for the purpose of enforcing repayment of any lares that may be so paid for the account of any such stockholder. If the taxes on such shares shall not be paid by such corporation, then the State, county, or municipality may, after such tax may have become delinquent, proceed to collect the same by attachment on said shares of stock in any court of competent jurisdiction,, through counsel, to be employed for that purpose. tion^iS*^' Sec. 26. That this Act shall not be so construed, and recognized, shall not SO Operate, as to exonerate and release from tax- ation any company or corporation whose charter exempts stock and shares thereof from taxation; but it is hereby enacted, that in all cases where such stock is exempted, such company or corporation shall be assessed in such way as may be lawful ; and in all cases in which, by the terms or legal effect of the charter, the shares of stock in any corporation are wholly or partially exempt from taxation, or in which a rate of taxation on the shares of the stock is fixed and prescribed, and declared to be in lieu of all other taxes for State, county, and municipal purposes, shall be assessed and levied at a rate uniform with the rate levied upon other taxable property, upon the capital stock of said corporation, the value of which capital stock shall be fixed and returned to the assessor as being equal to the aggregate, and not less than the actual cash value of all shares of stock in said corporation, including the net surplus; provided, however, that where the State has provided in the charter of any such corporation or com- pany that it shall pay a stated per cent on each share of stock subscribed, annually to the State, which shall be in lieu of all other taxes, it shall be entitled annually to Tax Digest. 77 a credit tlierefor upon its assessmenrfc of its capital stock, as hereinbefore provided. And this section shall not ap- ply so as to prescribe that the capital stock of any such company or corporation shall be assessed and taxes col- lected upon such assessment for municipal purposes, when the Supreme Court of the State of Tennessee has, in a suit for the collection of such taxes, adiudged that the capital stock of the corporation was exempt from the pay- ment of them by virtue of its charter. Sec. 27. That merchants shall pay an ad valorem tax ^a?vak)rem. upon the capital invested in their business, equal to that levied on • taxable property. The term "merchant,'' as used in this Act, includes all persons, copartnership, or corporations engaged in trading or dealing in any kind of goods, wares, merchandise, either on land or in steam- boats, wharf boats, or other craft stationed or plying in the waters of this State, and confectioners, whether such goods, wares, or merchandise be kept on hand for sale, or the same be purchased and delivered for profit, as ordered. (1) Persons, firms, companies, or corporations engaged in the business of merchandising, other than such as are embraced in subsequent subsections of this section, shall sworn state- be taxed as herein set out. Such person?, firms, com- average amount of panics, or corporations shall, at the expiration of the pe- stock, riod of the bond provided for iw this Act, file v^ith the Clerk of the County Court of the county, a statement, under oath, showing the amount of capital invested in business to be assessed for taxation, but under no cir- cumstances shall the amount to be assessed be less than the value of the average amount of stock on hand during the preceding year, to be ascertained by adding together the value of the highest amount of stock on hand at any time during said year with the value of the lowest amount of stock on hand at any other time during said year, and dividing the same by two, said statement to be sworn to by such merchant, person, or the head of such firm, com- 78 Tax Digest. panj, or corporation, in which he shall state that he has not reduced his stock for the purpose of escaping taxa- tion at any time; and has fully, truly, and correctly, with- out evasion or reservation, made return, as required by law; and said average amount of stock, as sworn to by said merchant, person, firm, company, or corporation, shall be deemed the taxable value of the capital of such merchant, person, firm, company, or corporation, upon which he shall pay to the County Court Clerk the same Tax payable to tax as levied upon real estate and other property for State, " county, and municipal purposes. The word "capital," as used in this subsection, shall be construed so as to mean the average amount of stock on hand during the year in which it is offered for sale, the amount to be ascertained as provided in this section, but if the average stock on hand is less than the capital stock employed by said mer- chant, firm, or corporation, he shall pay a tax on the capi- tal stock. (2) Stocks of merchandise, wares, goods, and chattels, sole at auction or on commission, shall be assessed for taxation, and the following is declared to be the method by which the amount to be returned or assessed shall be determined, viz. : Where any person, company, corporation, or firm shall have sold goods, wares, merchandise, which shall include farming implements and machinery or chattels at auction or on commission or as agents, whether in, the regular business of selling at auction or on commissioui, or shall have made such sales in connection with any other busi- ness, the aggregate amount of said auction or commission sales for the period engaged in business, not exceeding twelve months, shall be ascertained, and onenthird of said amount of sales shall be returned for taxation. This section shall include any person, firm, or corporation hav- ing goods consigned to them for sale. The person, firm, company, or corporation engaged in Auction or commission merchants. Method of arriving at value. Tax Digest. 79 such business shall, at the expiration of the period cov- Fimi^to^me ered by the bond provided for in this Act, file with the Clerk of the County Court a statement giving the aggre- gate amount of sales made during such period, verified by an oath that said statement is made v^ithout evasion or reservation, correctly, fully, and truly shows the aggrcr gate amount of sales of every kind and character made diiiing said period. (3) All capital employed during the preceding twelve capital with- months in any manner of trading, in which there is no of goods, stock of goods, wares, and merchandise kept on hand for sale, and the aggregate capital reported shall be deemed the taxable capital of such merchant or factor, upon which he shall pay the same tax as levied upon real estate and other property, for State, county, and municipal purposes; and the report herein required shall be sworn to by such merchant, or the head of such copartnership, person, mer- cantile firm, company, or corporation. The person, firm, company, or corporation engaged in such business shall, at the expiration of the period cov- ered by the bond provided for in this Act, file with the Clerk of the County Court a statement giving the aggre- gate amount of capital employed during such period, veri- fied by an oath that said statement, without evasion or reservation, correctly, fully, ani truly shows the aggre- gate amount of capital of every kind and character em- ployed during such period. (4) If, in any case, the statements required herein to ci^ta^^on by be made to the Clerk of the County Court should for any cfe^rk^or°dis- reason be considered as unjust, incorrect, or inadequate, neyf^"^'^' either by the Clerk of the County Court or his deputy, or by the District Attorney, or by any revenue agent of the State or county, or by any reputable taxpayer of the State, filing a written objection with such Clerk, it shall be the duty of such Clerk, or his deputy, on his own mo- tion, or by direction of such District Attorney or revenue 80 Tax Digest. Merchants' license. What it must show. License to be counter- signed. agent, or at the request of the taxpayer filing a written objection, to issue a citation to the person, firm, company, or corporation returning the statement, to appear before such Clerk on a day not less than five days from the date of the issuance of the citation, and show cause why such statement shall not be revised and corrected. The Clerk of the County ('ourt and his deputy shall, in the premises, have full power and authority to issue subpoenas, to send foi and examine witnesses, to administer oaths, to send for and examine books; and it shall be the duty of the Clerk, upon such investigation, to correct, revise, and au- dit such statement and fix the amount of taxes for which the party or parties may be liable. It shall be the duty of such Clerk also, in such cases, to inquire into and as- certain the amount of insurance upon the property during the time covered by said bond. Sec. 28. That no merchant, person, firm, company, copartnership, corporation, agent or trader shall commence or continue a business declared to be a privilege under tiiis Act, or revenue Act, in any county of this State, without obtaining license from the Clerk of such county, in accordance with the previous provisions of tliis Act, and every person, individual, or member of any copart- nership or corporation so offending shall be subject to prosecution for each day's violation of tliis law, and on conviction, shall be fined not less than $10 for each of- fense. Said license is hereby required to show all the State and county revenue paid, the name or names of tlie party or firm, or corporation, or company, and is further required to be registered in the office of the Clerk of the Circuit Court, in a book kept by him for that purpose, showing in full the date of issuance, name or names of the party or parties to whom issued, tlie character of the business and the amoimt of State and county tax paid, ai-d to be countersigned by the Clerk of the Circuit Court, or his deputy, which countersigning shall be after the Tax Digest. 81 license is issued by the Coimty Court Clerk, and for reg- istering and countersigning said license and for making a quarter J J report of the same to tlie State Comptroller and Chairman of the County Court, to be accompanied with his rev«?nue reports, he shall receive the sum of fifty cents for each license, to be paid by the party or parties to whom said license is issued, and said license shall not be con- sidered valid, nor shall it be delivered by the County Court Clerk, until the provisions of this Act have been complied with, and each violation of the provisions of this Act on the part of the County or Circuit Court Clerk is hereby declared a misdeiaeanor, and it is also declared a misde- meanor for any person, except the Circuit Court Clerk or his legally qualified deputy, to sign the name of the Cir- cuit Court Clerk to said license, and upon conviction, the ofiender shall be fined not less than, ten dollars nor more than twenty-five dollars for each offense. Every mer- chant, firm, company, person, corporation, agent, or trader applying for licenses shall, before receiving the same, ex- ecute a bond to the State, with good security, to be ap- proved by the Clerk of the County Court, in the sum of $500, conditioned that said merchant, firm, company, per- son, corporation, agent, or trader will render to the Clerk issuing the license, at the end of twelve months from date of the bond (or if the merchant ceases to do business before the expiration of twelve months, then as soon as he ceases to do business), a true statement under oath, as prescribed by this Act, and will pay all taxes, fines, and penalties provided for by law; provided, that ^ve days before the expiration of said bond, the Clerk shall give the party, parties, firm, corporation, agent, or trader notice of the date of expiration. For taking the bond and issuing the license and recording the same and all other work connected therewith, the Clerk shall be entitled to one dollar to be paid at the time of issuance. (2) Any merchant, person, firm, company, corporation, 4 82 Tax Digest. Renewal. ageut, or trader continuing in business, shall renew his license annually, and no license shall authorize merchan- dising out of the county where issued, nor for a period longer than one year, nor for a shorter period than three months. But should any person, firm, corporation, agent, or trader having paid in advance for such license, sell, transfer, or dispose of such business before the expiration of said license, the license shall be transferable, and the person purchasing shall have full authority to continue said business until the expiration of said license ; provided, the same bond shall be given as hereinbefore required in this section to account f o^ his proportion of the ad valorem tax. ^mustbe^^^ (3) 'No pcrson, firm, company, copartnership, corpora- ray^roSlr. tion, agent, or trader exercising a taxable business, where the stock of goods, wares, and merchandise is carried, shall sell or transfer said business as an entirety until all State and municipal and county taxes due thereon shall have been first paid ; and in case any person, firm, company, copartnership, corporation, agent, or trader exercising such business shall make an assignment, general or partial, for the benefit of creditors, it shall be the duty of the as- signee to first pay in full, out of the first assets that come into his hands, all taxes that may be due upon such bus- iness, which shall be a prior lien in preference to all other claims. 4B| ^oJeJbSnds^of Sec. 29. That the County Court Clerks of this State delinquents. |^^^ ^^^ ^^^^ ^^^ hereby required to turn over to the County Attorney, or if no County Attorney, then to an attorney to be selected by the County Judge or Chairman of tbe County Court, or revenue agent, all privileges and license bonds due and unpaid, within thirty days after said bonds become due and payable, taking duplicate re- ceipts for the same, specifying the amount due thereon as nearly as can be ascertained, one of which receipts shall be forwarded to the Comptroller of the State and the other 4 Tax Digest. 83 spread on record in the County Court. Whereupon the said attorney or Clerk of the County Court, or revenue agent, shall forthwith give five days' notice, to the prin- ('i[)al and surety on such bonds to appear before the Chair- man or Judge of the County Court in which such bond is due, and show cause, if they have any, why judgment should not be rendered against them for the amount of revenue due on such bond, which judgment shall in no case be less than the amount of the ad valorem and privi- lege tax fixed by law, and by the County Court, with six to whom. per cent interest and a penalty of one per cent for each day such revenue is delinquent, and an attorney's fee of $5 on each bond; and jurisdiction is hereby conferred on the County Courts of this State to try and determine such cases, to render judgment, issue execution, and do all things necessary to enforce the collection of this revh enue and necessary to the enforcement of this Act; and the notice so given may be returnable to any Monday of said County Court-, to the Judge or Chairman thereof; provided, that ^ve days' notice is given, when the Judge or Chairman shall try the matter; and upon failure of the principal or security to appear, the attorney or clerk shall move for judgment, and the Chairman or Judge shall render and have entered a judgment for the amount of said taxes, interest, penalties, as aforesaid, with costs. The said Clerk shall be allowed the usual fees for such services as in the Circuit Courts of this State. The State, state and county, and municipality shall in no event pay any costs pay°nocost. in these proceedings, but the same shall be taxed against delinquents. Such suits shall not interfere with the right of the Clerk at any time to issue a distress warrant to collect such taxes, if, in his judgment, property can be found on which to levy same. Sec. 30. That tlie Clerks of tlie Coimty Courts of the cierks to several counties of this State shall collect all taxes on merchants, persons, companies, firms, corporations, agent, 84 Tax Digest. Back or re- assessment. In case of as- sessment at less than cash value. or trader and all priviieg"6S, as now provided by law, and shall be subject to all ihe fines and penalties for failure to pay such taxes over to the Comptroller, County Trus- tee, and municipal authorities that are provided for in this Act in cases of trustees. Sec. 31. That any property or properties included in this Act shall be back, or reassessed for the period now provided by law, viz. : (1) When tlie same have been omitted from or escaped taxation. (2) When the same has been wilfully or knowingly, or by the negligence of the tax assessor, or Board of Equal- izers, assessed or computed at a value less than its actual cash value. (3) When the same has been assessed by the assessor or computed by the Board of Equalizers at less than its actual cash value by reason of any fraud, deception, mis- representation, or mistatement of the owner of the prop^ erty or his agent or attorney. (4) When the owner of the property connives at or fraudulently procures, or induces an assessment to be made by the assessor, or computed by the Board of Equalizers at less than its actual cash value. (5) When the owner, or his agent, fails, refuses, or neglects to list the property to the assessor, as required by law. (6) Whenever it is within his knowledge or he has reason to suspect in his county that any property has, in violation of this Act, as above prescribed been assessed by any assessor, or computed by any Board of Equalizers at less than its actual cash value, it shall become the duty of any revenue agent, of any District Attorney, of any attorney of the county, of the Judge or Chairman of th6 County Court, of the County Court Clerk, of any Circuit, Chancery, and Criminal Court Clerk, of any Sheriff, and of any citizen of the county, to cause or have the County Tax Digest. 85 (yourt Clerk, in the case of merchants' taxes, and the County Trustee, in case of other taxes covered by this Act, t.0 have issued the citation hereinafter set out, for the purpose of back or reassessing such property. At the rcr quest of or upon the information or motion of any citi- zen or taxpayer of the State, or of any of the officers above named, it shall be the duty of the County Court Clerk, in the case of merchants' taxes, and the Coun^ty Trustee, in the case of other taxes covered by this Act, to issue, for the purpose of back or reassessing property, the cita- tion hereafter set out. The County Court Clerk, in the case of merchant's taxes, and the County Trustee, in the case of other taxes covered by this Act, upon tlie motion or information, or at the request of any citizen or tax- payei of the State, or of any of the officials before desig- nated, or when the same is within the knowledge of, or suspected by the County Court Clerk, or County Trustee, shall issue as to any property assessed or valued in vio- lation of this Act, at less than the actual cash value of the same, a citation to be served by any officer of the county or of any district thereof, upon the owner of the property, or his agent, or representative, or attorney, summoning him to appear before such Clerk or County Trustee, at his office giving not less than ^ve days' notice from the date of the issuance of the citation and show cause, if any, why said property should not be back or reassessed at its actual cash value. The form of citation shall be substantially as follows, viz. : Sfate of Tennessee^ County. Tc , at , Tenn. Proper motion having been made before me by , ponn of State Kevenue Agent for the State of Tennessee under °^***^*'"- Section — , Chapter — , of the Acts of Tennessee, 190 — . You are hereby cited to appear before me, — , Trus- tee or County Court Clerk for County, Tennessee, 86 Tax Digest. at my office in the courthouse in , Tennessee, on the day of 1903 at — o'clock M., for the purpose of being assessed or reassessed for the years upon omitted or inadequately assessed property in the said county and State, and show cause, if any, why said property should not be back or reassessed at its actual cash value. Trustee or County Court Clerk — County, Tenn. Issued at office this day of , 190 — . The officials herein named as having power to back or reassess property, are vested with full authority to ad- minister oaths, send for and examine witnesses, and take such steps as may be deemed necessary or material to ob- tain information and evidence as to the value of the prop- erty. Said witnesses, when properly summoned, shall be amenable to existing laws for non-attendance or failure to give evidence which is in their knowledge. May back Ssiid officials herein vested with the power to back or reassess property shall have full authority, in proceedings, to back or reassess such property, to make proper, correct, and adequate assessments of the same at its actual cash value, which, when entered upon the tax books or filed in writing with the authorized tax . collecting authority, shall become a final and valid assessment of the property, and collectible as such, as fully and amply as if originally entered upon the assessment rolls. Should it appear that any property has been assessed at less than its actual cash value, in violation or in disregard of the provisions of this Act, the official back or reassessing the same, shall add to the assessment a penalty of fifteen per centum upon the amount of -the added tax, and the cost of the proceeding, which said penalty and cost shall become a part of the taxes and collectible as such. If the proceeding is deter- mined in favor of the owner of the property, the cost shall be paid by the county. assess. Tax Digest. 87 It shall be the duty of the Clerks of the County Courts '^f^'^'l^! to examine and compare the assessment rolls of the county ?^ortro? with the inventories or reports of administrators and ex- offuSrY? ecutors as soon as filed with the County Court Clerk, for the purpose of ascertaining whether any personal prop- erty of any estate is subject under this Act to back or re- assessment. In case such examination shall show any personalty subject to such back or reassessment, the Clerk of the C-ounty Court shall report the same to^ the County Trustee, who shall back or reassess the same, under the provisions of tliis Act, and add thereto the penalty hereto- fore designated. In case the County Court Clerk or County Trustee shall ^^ctiU*^''' fail or refuse to pei-form the duty herein imposed, such Clerk or Trustee shall become liable, on his official bond, for the amount of taxes which might have been recovered had said duty been properly performed, together with a penalty of fifteen per cent added thereto, said liability and penalty to be recovered in any court of record, or be- fore any Justice of the Peace at the instance of any Dis- trict xittorney or revenue agent of the State, or by suit, or by motion on five days' notice in the Chancery or Cir- cuit Courts, or before any justice of the county. Sec. 32. That the assessed taxes on all real estate, ^per-^'^''^''^^^''^^' sonalty, railroad, telegraph, and telephone companies, and all damages and costs accruing thereon, shall be and re- main a first lien upon such property from the tenth of January of each and ev^ery year for the taxes of that year; and said taxes shall be a lien upon the fee in said prop- ertv, and not merely upon the interest of the person to whom said property is, or ought to be assessed, but to an}' and all other interests in said property, whether in reversion or remainder, or of lienors, or of any nature whatever, and the whole proceeding for collection of taxes from the assessment to sale for delinquency shall be a pro- ceeding in rem, and shall not be invalid on account of such tiOD. Who eligible. 88 Tax Digest. land having been listed or assessed for taxation to any one as owner or owners, or to any person or persons, not tlie owner or owners, or to unknown owTier or owners. o^Equah^za-^ Sec. 33. That the Quarterly Court of each county shall at the April session from the different sections of the county elect five (5) freeholders and taxpayers, each of whom shall have been a citizen of the county for not less than six years; provided, that no person shall be elected who has served on the County Board of Equalization with- in five years next before said election and, provided, fur- ther, that Justices of the Peace shall be ineligible to election on said board, who shall constitute a Coun- ty Board of Equalizers, invested, with the powers and duties of equalizing assessments and computing values for taxation as hereafter prescribed; provided, however, in taxing districts of a population of 60,000 or over, according to the Federal census of 1900, or any sub- sequent Federal census, two members of the board shall be appointed by the City Council, or existing governing bo£rd of such taxing district; and, provided, further, that in cities having a population of not less than 5,000 nor more than 60,000, one member of said board shall be appointed by the City Council, or governing board of such city. If said court should fail to elect, the Judge or "^"cfli?man Chairman of the county shall appoint the members of the when?^^"'' t)oard, and shall also fill such vacancies as may occur. Said County Board of Equalizers shall meet on the first Monday in Jime of each year, and sit in regular session, as necessity may require, until the equalization has been completed, but not to sit longer than six days in counties having a population of 10,000 or under, by the Federal census of 1900, or any subsequent Federal census, and ten days in counties having a population of over 10,000 and under 20,000 by the Federal census of 1900, or any subsequent Federal census, and fifteen days in counties having a population of over 20,000 and under 35,000, Tax Digest. 89 and Iwentj-five days in counties having a population of over 35,000, the last Federal census to govern; but the County Court Judge or Chairman, when the court cannot act, may extend the time if in his judgment the public welfare shall require it, but not beyond the time herein- after provided for a return assessment to the County Court Clerk. Each Board of Equalizers shall elect one of its members organization a Chairman and one Secretary of the board, and a ma- °^^^*^^- jority of the board shall constitute a quorum for the trans- action of business. Said board shall keep a daily record of its transactions, and sign the same, and its members shall be paid by the county a compensation for their services, not to exceed $2 per day. The County 'Court Clerk shall, at the first day's session of the board, de- liver the county assessment lists or rolls to said board for its consideration. Upon the completion of the duties of the board the records and papers of the board shall be turned over to the Clerk of the County Court for preser- vation, together with the assessment lists. It shall be the Duties, duty of the board to carefully examine, compare, and equalize the county assessments ; to eliminate from its lists property exempt from taxation; to hear any just com- plaints of any party or parties feeling aggrieved on ac- count of excessive assessment of property, and if, in their judgment, the property is assessed at more than its actual cash value, it shall be reduced to the actual cash value of the same ; to correct any and all errors arising from cleri- cal mistakes or otherwise that may come or be brought to the attention of the board, and the corrections made, if any, shall be entered upon the assessment books, without in any way altering the assessment lists. Said board shall have the power, and it is hereby made the duty, to increase or lower the entire assessment roll, or any assess- ment contained therein so as to equalize the assessment of all property contained therein, and make such assess- 90 Tax Digest. meoit conform to the actual cash value of the property described in the assessment. If the property described in said assessment lists, or any part thereof, shall have been assessed at less than the actual cash value thereof, the value of the same shall be increased so as to conform ta|H the actual cash value thereof; or if any property desig- nated in said assessment lists shall have been assessed at more than the actual cash value thereof, the same shall be reduced so as to conform to the actual cash value thereof, it being the intention of this Act that the County Board of Equalizers shall equalize and compute the value of all the property in the county upon the standard of the actual cash value thereof, estimated at the amount of money the property would sell for if sold at a fair volun- tary sale. Provided, that no assessment shall be increased by the county Board of Equalizers until the property owner or owners affected by said increase shall have been notified and given an opportunity to be heard. The board may examine any person or persons as wit- nesses, and hear any proof that may be offered by any taxpayer, or about any question touching the value of any property, or of property described in the assessment roll. Said board shall have the power and authority to send for persons and papers; to examine and enforce the attend- ance of witnesses, and to obtain any evidence or infor- mation that may be deemed material in the performance of its duties. Each member of the board shall have the power to administer an oatli, and any person who shall wilfully or corruptly swear falsely to any material fact before said board shall be guilty of perjury and indictable for such offense. Owner's right Any owucr of property liable for taxation in the State shall have the right, in person or by his agent, to mate complaint before said board, that other property or prop- erties in the county have been assessed at less than the May examine witnesses. of com- plaint. 1 Tax Digest. 91 actual cash value thereof, or at a less percentage of value than complainant's own property. Upon such complaint bein^ made before the board it may hear any evidence or witnesses offered by the complainant, or may take such steps as it may deem material to the investigation of the complaint and pass upon the question justly and equita- bly, according to the standard herein established of an actual cash valuation of property. The board may in- quire as to the valuation of the various classes of prop- erty in the respective districts and wards of the county, • and make such changes by way of increase or decrease in the valuation as may be necessary to equalize the same, as between the districts and wards, and to determine the rate per cent of increase or decrease to be added or de- ducted in order to make a just and equitable equalization in the respective districts and wards, so as to conform throughout the county to a just and equitable standard, which standard In such case shall not be less than the actual cash value of the property. The County Board of Equalizers shall make out and ^^^^^^^J^^^^^^d transmit to the State Board of Equalization a summary, ^^^^^ ^''^^^' showing the number and value of acres assessed ; the num- ber and value of town lots and improvements thereon; the value of personal property assessed; the number of polls assessed, and also a brief summary of all the testi- mony taken before the board in regard to the equalization of property. If there should be upon the assessment roll any lots or parcels of realty sold at a voluntary sale, ev- idenced by registration within twelve months before the meeting of the board, it shall be the duty of said board, and of the County Kegister, to tabulate the same by civil districts and wards, giving the date of sale, terms of sale of each lot or parcel, and the assessed and equalized value of said lot or parcel, and for this purpose said board and tlie County Kegister shall examine the registration books of the county, but the description of the property need 92 Tax Digest. Examine assessors. Certificate to assessment rolls. not be sent out; provided, the name of the grantor and grantee are included with said other facts in said tabu- lation. The sale price of such realty in the respective districts and wards may be considered by the board as evidence in computing the values of like property in the same ward or district, allowing due consideration for the differences between cash and credit sales, and giving such evidence such weight as it may be fully entitled to in con- nection with any other evidence before the board. It shall be the duty of said board before the adjournment of the same to forward said tabulated statement or a cer- tified copy thereof to the State Board of Equalization. It shall be the duty of the said board to bring before it each assessor and deputy assessor of the county, and propound to him such questions as are, in the opinion of the board, proper to ascertain the manner in which the assessors arrived at the value of the property assessed by them, and such questions as will aid said board in tlie equalization of values. When the County Board of Equalizers shall have dete]> mined the matters of equalization and values before it, and within its jurisdiction, such action shall be final, ex- cept in so far as the same may be revised or changed by the State Board of Equalizatiom Upon returning the assessment rolls of the county to the County Court Clerk, the said Board of Equalizers shall append to or indorse upon the same a certificate signed by each member, viz. : We, the undersigned members of the Board of Equal- izers of the county of , do hereby officially certify that we have equalized, computed, and fixed the values of all properties set out in the assessment rolls of said county upon the standard of the actual cash value of the same, by raising the values of all properties assessed at less than the actual cash value thereof to the actual cash value of the same, or by reducing the values of all properties as- Tax Digest. 93 sessed at a greater than the actual cash value thereof to the actual cash value of the same, and otherwise faithfully and honestly obeyed the requirements of the assessment laws of the State, and kept our oaths of office. Witness our hands, this day of . Each member of the County Board of Equalization, be- fore entering upon the discharge of the duties of his of- fice, shall, before the Judge or Chairman of the County Court, take and subscribe to the following oath, to be filed with the Clerk of the County Court, viz. : State of Tennessee, County. I, , member of the Board of Equalization of oath of ' ' ^ members. siiic^ county, do hereby solemnly swear (or affirm) that I will, without fear, favor, or affection, perform the duties required of me by my oath of office and the laws of the State ; that I will carefully examine, compare, and equal- ize all assessment lists and values of property in said county, designated in the assessment rolls, and equalize, fix, and compute the values of all such properties upon the standard of an actual cash valuation, as directed by the laws of the State, by raising the value of all properties assessed at less than the actual cash value of the same to the actual cash value thereof, and by reducing the value of all properties assessed at greater than the actual cash value of the same, to the actual cash value thereof, and in all respects faithfully, honestly, and impartially do and perform each and every duty imposed upon me as a member of said board by the laws of the State. Sworn to before me, this the day of . On request of the State Board of Equalizers the Clerk of the County Court shall make certified copies of said oaths and forward the same to said State Board of Equal- izers. It shall be unlawful for any member of a County Board ^^f®^^®""^' of Equalization to enter upon or undertake to discharge aga*lnst 94 Tax Digest. the duties of his office without first taking, before entering upon the duties of his office, the oath hereinbefore pro- vided. It shall be unlawful for any County Board of Equal- izers, or any member thereof, to fail, refuse, or neglect to prepare and promptly forward to the State Board of Equalization a comparative tabulated statement (or certi- fied copy thereof) to be taken from the Kegister's office and assessment list, as hereinbefore provided. It shall be the duty of the members of the County Board of Equalizers, when it is known to or reasonably suspected by any one of them that any assessor or deputy has know- ingly, willfully, or negligently assessed any property at less than the actual cash value of same, to report the same to the District Attorney, or a revenue agent of the State, whose duty it shall be, upon receiving such information, to institute proceedings against the assessor upon his bond to recover the penalty hereinafter prescribed. "^to^S^r* -^^ ^^ hereby declared unlawful for any County Board value! ^^^^ ^^ Equalization, or any member thereof, to willfully, know- ingly, or negligently compute, -^x^ or equalize or to will- fully, knowingly, negligently permit or suffer the same to be done, the value of any property at less than its actual cash value. ^X*a?ds how ^ ^ equalizing properties, it should come to the knowl- SgSl^^ edge of the State Board of Equalization or should it have reasonable grounds to believe such is the case, that any County Board of Equalizers, or any member thereof, has violated this provision, it shall be the duty of said State Board of Equalization to immediately notify the Comp- troller of the Treasury of the same, and it shall thereupon be the duty of said Comptroller to immediately direct a revenue agent of the State, or the District Attorney of the district in which the off'ense is committed, to institute proceedings to recover the penalty hereinafter prescribed, which said direction shall be complied with by such Dis- trict Attorney or revenue agent | Tax Digest. 95 It shall be the duty of the County Board of Equalizers ^^^^'^^^^ ^^ to investigate as to whether assessors or deputy have made asSors. and transmitted the list to the District Attorney of tax- payers who shall have failed or refused to take the oath of affirmation required by law to tax schedules, or who have refused, neglected, or failed to return tax schedules as required by law, and if the assessor has failed to per- form this duty, then said board shall report the same to the District Attorney, or to a revenue agent of the State, whose duty it shall then be to institute proceedings against the assessor for the penalty herein prescribed; and in case of such a failure on the part of the assessor, it shall be the duty of the State Board of Equalization to prepare and transmit to the District Attorney a list of the taxpay- ers who shall have failed to perform the requirements of this Act, hereinbefore set out, and thereupon such Dis- trict Attorney shall ex officio prosecute the delinquents, and it shall be imlawfpl for the County Board of Equal- izers and the members thereof to fail, refuse, or neglect to perform this duty before the completion of their duties of equalization. It shall be unlawful for the members of any County Board of Equalizers to fail, refuse, or neglect to report and transmit to a District Attorney or State revenue agent such answers of assessors or deputy assessors elsewhere re- quired in this Act, as show or indicate they have assessed any property at less than the actual cash value of the sama It shall be unlawful and a misdemeanor for any Judge ^'plSorm or Chairman of the County Court, or Clerk of the County Court, or County Kegister to fail, refuse, or neglect to do and perform any duty imposed by this Act, with regard to returning or forwarding statements to the State Board of Equalization, as provided for in this Act, and upon conviction the offender shall be fined not less than $50 and not more than $100, The books prepared for the Tax Digest. Clerk to prepare tabulated statement. use of the assessors shall have two additional columns, after the total valuation column, for the purpose of show- ing the action, if any, of the County Board of Equalizers, on assessments, one of which shall show the increase and the other the decrease in valuation made by said board. These two columns ^1 all be added to get the total increase and decrease in the district. The Cleric of tl.e County (Vuirt shall, within ten days after the Board of Equalization adjourns, make out a tab- ulated statempnt, by districts and wards, showing the num- ber of acr(^ assessed and value, the number of lots as- sessed and assessed value, the value of personality assessed, the total value of all proj)eity, and the total increase and decrease made by ihe Bo^rd of Equalization in each dis- trict, and shall forward said statement to the State Board of Equalization by registered mail. The Clerk shall be liable to a fine of $10 each day he fails to mail said state- ment to said State Board of Equalization, which shall b^ in addition to the penalty hereinafter prescribed. ^| Sec. 34. That each assessor or deputy assessor, or Sf duE"''^ member of the County Board of Equalizers who violates, neglects, or fails or refuses to comply with any of the provisions of this Act, unless the same is otherwise ex- pressly made punishable as a misdemeanor, shall pay and forfeit to the State of Tennessee the sum of not less than $50, nor more than $100, for each offense which penalty shall be recovered of the offender and his sureties on his bond, in the case of assessors and deputies, and of the members of the Board of Equalizers personally, in any court of record in the county, or before any Justice of the Peace of the county, by motion on ^ve days' notice, or by suit instituted for the purpose. It shall be the duty of each District Attorney, revenue agent of the State, and County Judge or Chairman, when it comes to his knowledge, or he has reasonable grounds to believe that the provisions of this Act have been violat Penalty for failure in Who institute proceedings. 1 I Tax Digest. 97 to institute proceedings by such motion, or suit to recover the penalties prescribed by this Act. Sec. 35. That it shall be unlawful for any assessor, ^^^^f^^'t^"^" or deputy assessor, or any member of any County Board of dSiesJer- Equalizers, to draw or receive any compensation for ser- vices, or for any County Judge or Chairman to issue any warrant for the same, until such assessor or deputy as- sessor, or member of said board shall have fully kept and performed each and every one of the requirements of this Act, and the failure to keep and perform any of the same shall be held and deemed a waiver of any right to any compensation for servicer; provided, should death pr^ vent the performance of the same, compensation may be paid to proper representatives for services rendered, and provided, further, that this section shall not apply to counties having a population of 60,000 or more, in which case the salary shall be paid monthly by warrant of the County Judge on the County Trustee. Sec. 36. That any Judge or Chairman of the County ^^j^uure^'"^ Court or Clerk of the County Court, or District Attorney, or revenue agent, who fails, neglects, or refuses to obey and observe the requirements imposed upon him by this Act, shall be guilty of a misdemeanor, and upon convic- tion, shall be fined not less than $50, nor more than $100. Sec. 37. That the Clerk of each county shall in a well ^'ffiV^^t^^fP bound book, which the county shall furnish at its expense, ^°°^- keep and preserve the said oaths prescribed by this Act, to be taken by assessors, deputies, and members of County Boards of Equalizers, except the oath of members of Coun- ty Boards of Equalizers, to be forwarded to the State Board of Equalizers. Sec. 38. That the Secretary ..f State, Treasurer, and ^'*** ^°*'^- Comptroller of the Treasury of the State, and their suc- cessors in office, are hereby created a State Board of Equal- ization and invested with the powers and required to per- form the duties hereinafter prescribed^ viz, ; 98 Tax Digest. Organization. No compensa- tion, oath. Rules. (1) Said board shall hold its sessions at the Capitol, Nashville, Tennessee, at the first session of which it shall elect one of its members Chairman, and one Secretary of the board. A majority of the board shall constitute a quorum for the transaction of business. Minutes of each day's session of the board shall be kept and signed by its members. The records of the board shall be kept in the office of the Secretary of State for preservation. (2) It shall be the duty of the officials hereinbefore named to discharge the duties of said board without ad- ditional compensation, but before entering upon the dis- charge of such duties, they shall take and subscribe to an oath, that they will fairly and impartially perform the duties imposed upon them by this Act, and equalize, fix, and compute the values of all properties within their ju- risdiction so as the value thereof shall conform to the standard of the actual cash value of the same. Said oath shall be taken before some person authorized by law to administer an oath, and be filed in the office of the Secre- tary of State for preservation. (3) Upon taking and filing said oath, said officials shall at once become and constitute a State Board of Equalizers, as herein provided, with the power and authority to hold meetings and transact business as a State Board of Equal- izers. (4) Said board is hereby vested with the power to make such rules and regulations, and prepare such forms as it may deem proper for its use and government, or for the use and government of County Boards of Equalizers, to obtain such evidence, information, and statistics as may be deemed material as to the value and conditions of prop*- erties to be equalized • to regulate and prescribe the mode of taking evidence, whether by affidavit, deposition, or otherwise; to send for papers and witnesses; to compel the attendance of witnesses, and administer oaths to wit- nesses, and to do and perform such other acts as may be necessary to accomplish the purposes of its creation. ■ Tax Digest. 99 HL (5) In addition to other sessions held for other pur- ^^jenniai ^^V ^ ^ -^ , sessions. ^^oses as prescribed in this Act, said board shall hold bi- ennial sessions at the Capitol at Nashville, Tennessee, commencing on the second Monday in July, 1904, for the purpose of equalizing under this Act the assessmenta of properties assessed during the year the bieoinial session is held, Avhich biennial session shall be known as the Equal- ization Session of the Board. Taxpayers and property owners, without further notice than this Act are required to take notice of said biennial session. Said biennial sessions shall continue from time to time, or day to day, until the said duties of equaliza- tion are completed, but shall not continue longer than the fifteenth day of September following the commencement of the biennial session. If, during such biennial session, it shall be deemed necessary, adjournment of the session may be made to any other place im the State, designated by the board. During such biemiial session, or at any : other time, said board shall have the power to send any ;, of its members to any portion of the State to obtain infor- mation and evidence deemed material, and to hear ques- tions upon appeal from the action of Trustees and County Court Clerks. In cases of back assessments and reassess- ments, to the duties of equalization, said board, whenever deemed material, may hold at any time, sessions at said Capitol or elsewhere, for the transaction of business other than that to be performed during the biennial sessions, which sessions may be held either before or after said bi- ennial sessions, and the first of which shall not be held later than the first Monday in December, 1901. (6) During biennial sessions of said board any tax- -^^y ^^^p^y^,"^ payer of the State, or any owner of property subject to state Board. taxation in the State, shall have the right to a heariag and determination of any complaint such taxpayer or own- er of property may make on the ground that other prop- erty than the property of such taxpayer or owner, has been I 100 Tax Digest. Equalization, how fixed. Record to be kept. What property. assessed at less than the actual cash value of the samCj or at a less percentage of value than the property of such taxpayer or owner of property, whether his, her, or it^. property is within the jnrisdiction of said board or some, other authority to equalize, but the complaint, subject tC' amendment for cause, shall be specific, in writing, and filed with said board within five days after the first da;y of the biennial session^ (7) It shall be the duty of said State Board of Equal- izers at such biennial sessions to equalize, compute, and fix the values of such properties as are within its jurisr- diction by the standard of 'the actual cash value of the same, and for said purpose said board shall have th(i power to reduce or increase values of properties so as the values of all a,ss6ssments equalized by said board shall conform t-o said standard of actual cash values. Equjali- zation of such properties may be made by said board hy classifications of properties and by wards, civil districts, or counties, or in such manner as it may deem will best enable the board to justly and equitably equalize assess- ments in conformity with said standard. Provided, tht^ State Board of Equalization shall not have the power to raise the taxes of a whole county or reduce the same by a per cent on the whole, but shall pass upon each piece of property specifically in raising or reducing taxes. (8) Said board shall enter or cause to be entered in a book prepared for the purpose a record of its action in equalizing properties, showing corrections and changes in assessments, increases and decreases in the values of prop- erties by percentage or otherwise, and proper and neces- sary certificates of the same shall be certified to the Clerks of the County Courts, who shall make proper and correct entries of the same upon the tax books, to be turned over to the County Trustee. (9) Said board shall have jurisdiction of, and it shall be its duty to equalize at said biennial sessions the assess- Tax Digest. ^■^^■'-'.'^ VJ^^^^ ^^ 101 ments of all propertias in this State, except such, as are DOW required by law to be equalized by the Governor, Secretary of State, and Treasurer; that is distributable and localized railroad properties and distributable teleh graph and telephone properties. (10) The action of the State Board of Equalizers shall Action final. l>e final and conclusive as to all matters passed upon by ihe board and taxes shall be collected upon the valuations so fixed and found by said board. (11) Said State Board of Equalization shall also hear state Board J T hears appeals appeals upon matters oi back or reassessments made by from book ^ ^ ^ n /• /->« assessment. revenue agents or other officers of the State from County Trustees or County Court Clerks. The right of appeal from tlie decision of said Trustees or County Court Clerks in the matter of back or reassessments is hereby given to the State and county or party assessed or reassessed; pro- vided, said appeal is prosecuted within ten days from the date of such back or reassessment or attempt to back or re- assess, and the said Trustee or County Court Clerk shall, upon such appeal being perfected, certify his action to the State Board of Equalizers, whose duty it shall be to heai* the matter in controversy within ten days from the filing with them, or either of them, the notice of appeal, provided, said board is then in session. (12) When said board shall have finisbed the equali- ^®'^'^^°**®- zation of properties assessed during the year of such bi- ennial session, it shall append to the record of its actions an official certificate signed by its members that the values of assessments eoualized by it have been equalized, fixed, and computed in conformity with the standard prescribed by this Act, and that all properties for the purpose of tax- ation shall be valued at the actual cash value thereof. (13) It shall be the duty of said board to prepare and ^^KgL^ature. transmit to tlie General Assembly at its biennial sessions a report of their work, together with such legislative recom- mendations as it may deem best for the interests of the State. Refusal of county officials. 102 Tax Digest Gathering (14) It shall be the duty of the Judsre or Chairmaji evidence ^ '' -^ ^ counties. ^^^ ^^^ Clerk of each County Court, County Trustees, members of each County Board of Equalizers, and as- sessors, to iill out and letum blanks and furnish informa- tion, evidence, and affidavits, when called upon to do so by the said Stat^ Board of Equalizers, and also the duty of the members of County Boards of Equalizers to observe such rules and regulations as may be prescribed by the- said State Board of Equalizers for the use and govern ment of County Boards of Equalizers. (15) It shall be the duty of the Stat© Board of Equal- izers to certify, in vmting, any violation of, or failure, re- fusal, or neglect on the part of any assessor, deputy as- sessor, member of a County Board of Equalizers, Judge., or Chairman, or Clerk of a County Court, or County Trus- tee, or other official, which certification shall be filed in the office of the State Comptroller. It shall thereupon b€> the duty of said Comptroller to direct, in case such offens^r is punishable with a penalty, the proper District Attorney or a revenue agent to institute proceedings, as prescribed in this Act, to recover such penalty, and in case the of- fense is punishable as a misdemeanor, the proper District Attorney to ex officio prosecute the offender. Certify (16) The State Board shall certify, in writing, to the 6SC3> 136(1 property. Comptroller of the State, to be delivered to the proper revenue agents, all evidence of any properties escaping taxation, with name of owners and locations of the prop- erties, to be investigated and proceeded with, as required by law. Expenses. (17) All uecessaxy and proper expenses incurred in the performance of the duties imposed under this Act shall be paid out of the State Treasury upon the sworn itemized statement of all the members of the State Board of Equal- ization. Such expense account shall be presented to the State Comptroller quarterly, and if approved by him, shall be payable upon his warrant. Tax Digest. 103 (18) Provided that the State Board of Equalization Notice of \ y ^ change in herein provided for before the assessment on the property 'Assessment. in any county in this State shall as a whole be raised or reduced or in any manner changed, it shall be the duty of tlie said board to give ten days' notice, in writing, to the Chairman of the County Court or the County Judge of the said county of their purpose on a day fixed in said notice not less than ten days after the service of said no- tice, to consider the assessment of property in said comity, and, provided, further, that before the said board shall raise, reduce, or in any manner change the assessment of the property in any county proof shall be taken by said board, and the board shall have power to issue summons for witnesses, which summons and the notices herein above provided for shall be executed by the Sheriff or any lawful officer of the county ; and, provided, further, that the board sliall give its reasons for any action they may take and the evidence taken before said board in its consideration of any assessment of the property of any county shall be reduced to writing and filed in the office of the Secretary of State. Sec. 39. That should the property in any district or Tr^^^^ste^e to '.vard, or any part thereof, escape assessment, or fail in ^^^"' any manner to be assessed, the Trustee is hereby required to assess the same at its actual cash value, and report the amount of the tsixes thereon collected to the County Court as "picked up" taxes, at the same time hereports lists of errors, etc., giving a description of said property, district, or ward in which located, and the Clerk of the Court is hereby required to certify a copy of said report to the officer with whom the Trustee by law is required to settle ; and the Trustee shall account for the same in making final settlements of his various accounts; but no assess- ment authorized by this section or by Section 31 of this Act shall be made for any other years than for the years in which said assessments shall be made, and for three ears preceding same. 104 Tax Digest. Time clerk to make tax book and deliver to trustee. State tax in munici- palities. Sec. 40. That tlie Clerk of the County Court make out from the assessment books in his possession a tax book, and deliver to the Trustee said tax book on oi* before the first Monday of October each and every year, respectively, and he shall receive such compensation as the County Court shall allow ; provided, that the Trustee shall have at the date of his induction into office entered into the several bonds in double the amount of taxes, as re- quired by law. Said tax books shall be made out by dis- tricts, and shall be ruled in suitable and appropriate col- umns, and shall show names of owners in alphabetical or- der, the number of lots and blocks, number of acres, de- scription of the property as contained in the assessment roll, the value of each lot, tract, or parcel of land, the val- uation of personal property, under the appropriate head cr items called for by this Act, and the total valuation of real and personal property against each taxpayer ; also all poll taxes due, according to said assessment books. On thi3 total valuation of the real property of each taxpayer, the State, county, special road, school, and municipal taxes shall be extended in ajjpropriate columns separately, ac- cording to and at the rate levied by the proper authority for each of said purposes, and a column added showing the total of all taxes levied and to be collected from each taxpayer. Sec. 41. That taxes on property for municipal pur- poses shall be imposed on the value thereof, as the same is ascertained by the assessment for State taxation, and shall be collected by the same officers at the time and in the manner prescribed for the collection of the State revenue, except as herein provided, and it shall be the duty of the Clerk of the County Court, in making out the tax books, to place all the property within the limits of any given municipality so that it will be separate from the other property; and by footing up the assessed valuations on each page, and recapitulating such footings, he shall show Tax Digest. 105 the aggregate valuation of all property within the limits of each incorporated town, city, or taxing district ; and in the same manner he shall show tlie aggregate valuation of all property within the limits of the county. The tax hooks for realty shall show the name of the owner, if known, the description of each lot, tract, or parcel of land, and the value thereof. Sec. 42. That all taxes. State, county, and municipal. Taxes, when to he collected under this Act. shall be payable the first Monday in October in each year, except municipal taxes of cities having a population of 100,000 or over, by the Federal census of 1900, or any subsequent Federal census, and such other municipal corporation which, under ex- isting laws, are authorized to collect their own taxes in property, privileges, and polls. All delinquent property, taxes of all kinds of all municipal corporations shall be certified by the proper officer of said corporations to their respective County Trustees, by the first of June of the year next after they accrue, and the property against which said taxes axe assessed shall be sold by the Trustee at the same time and as a part of his other sales, and the proceeds of such sales shall be disposed of and the property may be redeemed, as elsewhere provided in this Act ; pro- vided, that mimicipal corporations having the power under their charter to collect their own taxes, can provide by ordinance for the collection of their delinquent taxes, ex- cept municipal corporation having a population over 14,- 000, and not over 20,000 by the Federal census of 1900 or any subsequent Federal census, and at the end of said section after the words "and polls" insert as follows: Except such corporation as by the Federal census of 1900 or any subsequent Federal census that have a population of over 14,000 and not over 20,000 and all delinquent taxes not barred by the statute of limitation shall by the proper officer of such cities be certified to their County Trustee by the first of June of each year and the prop- 106 Tax Digest. Trustee to give receipt in ink on numbered blanks. Clerk to fur- 1 nish poll tax receipts. ert-y against which said taxes are assessed shall be sold by the Trustee at the same time and as a part of his other sales and the proeeeds of such sales shall be disposed of and the property may be redeemed as elsewhere in this Act provided ; provided, nothing in this section shall ap- ply to municipal corporations which have a right under the provisions of their charters to assess and collect their own taxes on property, privileges, and polls. Sec. 43. That the Trustees shall give to each taxpayer a receipt, written in ink, for all the taxes paid byi him, numbered, dated, and filled up, so as to show in case of land, by whom and on what taxes were paid ; and it shall be the duty of the County Court of each county ini this State to furnish the County Trustee of said county with a sufficient nmnber of tax receipts, printed in duplicate, and in a blank form in a book or books numbered from one up, consecutively, and shall have the year for which said taxes are due printed in large figures, not less than one inch deep, on the face of each receipt. The Trustee shall be charged with these receipts and must in his final seir tlement account for each blank receipt so received by him, and no payment to the Trustee of any tax shall be legal and binding unless paid upon the regular tax receipt here- in specified, and duplicate receipts shall be preserved in said book or books, to be submitted to the County Court by the Trustee whenever required to do so, and said re^- ceipt book of duplicates, when filled, shall be filed in the ofiice of the County Court Clerk for reference, and shall be receipted for by the Clerk and carefully preserved in his office as a record for the protection of taxpayers who have paid their taxes and lost or misplaced their receipts y provided, however, that in counties of 30,000 population or over, said duplicate receipts will remain in the Trustee's ofiice as a part of the records thereof. It shall also be the duty of the County Court to furnish to the County Trustee blank poll tax receipts not less in Tax Digest. 107 number than one and one-haK times the number of polls assessed. Such receipts shall be printed in duplicate and all numbered from one up, consecutively, and bound in books of twentj-five, fifty, and one hundred each, and shall have the year printed in large figures on the face of the receipt not less than one inch deep each. Every poll tax payer shall receive one of these receipts from the Trustee, or Deputy Trustee, or Constable; pror- vided, that one receipt shall be sufficient for realty and poll. The Trustee shall be charged with these receipts, and must account for each receipt in his final settlement, either in money or by returning the receipts unused, or giving a satisfactory explanation for failing to do so. It shall be a misdemeanor for any person to print, issue, or use any counterfeit poll tax receipts, -ounishable by a fine of not less than $100, nor more than $500. Sec. 44. That the Clerk of the County Court shall '^^'^Sy'"'' make out from said tax books an aggregate statement, *^^^^ ^ ° showing the value of all town lots, the number of acres and value of all tracts of land, and the value of all per- sonal property. This statement shall be made, and the tax shown by civil districts and wards, and shall show the aggregate for the whole county from the items named. Said Clerk shall specify, in said statement, which of said districts are suburban, or county districts. This state- ment shall be forwarded to the Comptroller of the Treas- ury on or before the first Monday in I^ovember in each and every year. He shall also certify a like statement to the Mayor of each municipality by said date. Sec. 45. That should any Clerk of the County Court Penalty for failure. fail to comply with the requirements of the three preced- ing sections, when within his power to do so, he shall for- feit all claims for compensation for labor and services for making out and preparing said tax books. Sec. 46. That it shall be the duty of the assessor to make a return to the County Court Clerk of the name of 108 Tax Digest. Assessors to return list of persons exercising privileges. Who pay poll tax. Poll tax. when to be paid. Liability of Trustee. each person, company, firm, or corporation engaged in any business liable in any way to pay a privilege tax in each district or ward under the provisions of law. It shall be the duty of the Judge or Chairman of the County Court and of the County Court Clerk to examine the lists so re- turned and compare the same with the list of persons pay- ing privileges ; and he shall report the result to the Quar- terly Court at the July term following the assessment, and the said report shall be read in full meeting of the County Court, and spread upon the minutes of the court Sec. 4Y. That every male inhabitant between the ages of twenty-one and fifty years, except persons who are deaf, dumb, blind, or incapable of labor and of earning a live- lihood, shall pay a poll tax for school purposes. The rate of taxation on every taxable poll shall be $1. Said poll tax shall be collected annually by the Trustee of the county, and shall be appropriated for common school purposes in the manner prescribed by law. Every taxpayer shall pay his poll tax, if liable for poll tax, at or before the time he pays his property tax. 'No Trustee shall receive from any taxpayer his property tax and receipt him therefor, until his poll tax is paid, if lia- ble for poll tax; provided, the Trustee shall not enforce this section where the taxpayer in good faith claims that he is not liable for the payment of the poll. Every Trustee Avho violates this section, or permits it to be violated by any of his deputies, shall be held liable for all poll taxes that may become delinquent on account of such violation, and any revenue agent may proceed against such Trustee, who shall receive from any taxpayer his property tax and receipt him therefor, until his poll tax is paid, if liable for poll tax; provided, the Trustee shall not enforce this section where the taxpayer in good faith claims tliat he is not liable for the payment of a poU. Every Trustee who violates this section, or permits it to be violated by any of his deputies, shall be held liable Tax Digest. 109 i for all poll taxes that may become delinquent on account of such violation, and any revenue agent may proceed against such Trustee as a delinquent revenue collector, as in other cases of delinquent revenue collectors. Sec. 48. That the Clerk of the County Court shall ^^^rtvUegS.*' collect all tax on privileges and merchants, unless other- wise provided; and that the County Trustee shall con- tinue to act as the collector of taxes, in accordance with the provisions of Sections 1 and 2 of an Act approved on the twenty-fourth day of March, 18Y5, entitled "An Act more cheaply to collect the State, county, and munici- pal revenue." Sec. 49. That every taxpayer shall pay his State, '^^^^^t^"®' county, railroad, municipal, highway, and school, and all his property and poll taxes to said County Trustee, ex- cept Avhen otherwise provided by law, and said taxes shall be due and payable on the first Monday in October of each year, and shall bear interest from the first day of March I following, and in addition, a penalty of one per cent for I each month the taxes are delinquent, to be added on the first dav of each month, beginning with the first of March, except as otherwise provided in regard to municipal and poll taxes. Provided poll taxes shall become delinquent the first Monday in January instead of the first Monday I in ]\[arch, except where the taxpayer pays a property tax also, in which case the poll tax will not become delinquent until the first Monday in March. Sec. 50. That all taxes remaining unpaid on the first Distress war- *^ ^ ^ rants after day of March of each year shall immediately be collected March i. by the County Trustee, by distress and sale of any per- sonal property liable therefor; and the tax books in the hands of said Trustee, and the delinquent lists to be fur- j nished, as herein provided, to Deputy Trustees or Consta- ( bles, shall have the force and effect of a judgment and a i distress warrant, and an execution from a court of record I authorizing him to make such -distraint and sale. Ten 110 Tax Digest. I days' notice of the time and place of said sale shall be given by advertisement, put up in three public places in the county, one of which shall be in the district where the taxpayer resides, and one of which shall be at he court- house door, and the offices shall, in all cases, have the per- sonal property present when sold, and shall be allowed to retain, in addition to the taxes, aJl commissions, costs, and necessary expenses of removing and keeping; the property distrained; and in all cases where the officer cannot find personal property sufficient to satisfy said taxes, he is au- thorized to proceed by garnishment process, returnable be- fore some Justice of the Peace on aniy day succeeding the service. The proceedings on the return of such garnish- ment process shall be as provided in cases of garnishment on execution ; and on judgment if, upon the answer of the garnishee, the judgment shall go against him, and said judgment shall be in the name of said officer. Fees. On all taxes collected by the Trustee, the Trustee, or his Deputies or Constables, whichever performed the services, shall have the same fees, where they collect by distress or distress and sale, as are allowed for collecting executions. After the taxes become delinquent, the County Trustee shall have power to appoint such deputies as may be nec^ essary for the collection of the delinouent taxes, and in such cases he shall furnish the deputy with a list of the delinquent taxpayers, with the description of the prop^ erty assessed against each, and the amount of taxes due from each. The Trustee shall keep a record of all levies made by himself or deputies, and of proceedings under such levies. Delinquent "^^^ DcDuty Trustees appointed to collect delinquent mihed Con- taxcs shall be allowed all the fees and costs earned by each and accruing on such lists, and the Trustee shall not be required to account for such fees and costs as a part of the emoluments of his office under the existing laws. The Trustee shall make out a list of all delinquent poll J Tax Digest. Ill '' '■•X*i.»s»r,^t»., I taxes by districts, and shall place the same in the hands of the Constable in each district, or a Deputy Trustee, not later than the tenth day of March next after the year for which said poll taxes were levied, and for collecting such taxes the officer shall be entitled to collect, as com- pensation, a commission of twelve and a half per cemt on the amount of poll tax, in addition to the commission now allow^ed by law for collecting executions, which commis- sions shall be paid by the delinquent. If it is necessary to collect such delinquent poll taxes and the aforesaid twelve and a half per cent commission aforesaid by dis- tress and sale,, or garnishment, as hereinbefore provided in collecting tax assessed against owners of real estate, the officer shall have the same fees as now allowed for lik^ services. All lists shall be returned by such officer on or before the first day of May and after said date poll taxes may be paid by adding thereto the same rate of interest and penalties as are added to delinquent real estate taxes. The Constable or Deputy Trustee shall make monthly ^^^e^^p^^^^s and reports to the County Trustee of polls collected, and pay ment^May i. over to said Trustee all poll taxes collected during the month, after retaining the fees to which he is entitled by law. On the first day of May the Constable or Deputy Trustee shall make a final settlement of the polls in 1^ settlement hands for collection, and in the settlement shall be charged with the aggregate amount of polls in his hands for col- lection and be credited with the amount collected and ac- counted for; with errors, double and illegal assessments and with such insolvent or other polls as such officer shall show could not have been collected by law after diligent effort on his part. Any balance found due on such settlements may be re- Balance, how covered of the Constable or Deputy Trustee, and his sure- ties on his bond, by suit or motion on five days' notice in any court of record, instituted by the County Trustee, or any revenue agent, or District Attorney of the State. 112 Tax Digest. Tke Constable or Deputy, before entering upon the col- lection of the polls, shall enter into a bond, payable to the State of Tennessee in a sum sufficient to cover the ag- gregate amount of polls to be collected, with two or more solvent sureties, and conditioned to faithfully perform the duties herein and discharge every balance found against him upon settlement with the County Trustee, which said bond shall be approved by the Trustee and filed for pres- ervation in the office of the Clerk of the County Court; (provided, that nothing in this Act shall be so construed as to allow the Trustee any fee for making out the list of delinquent taxes for either real estate or. polls for the Deputy Trustee or Constable, nor shall the Trustee receive any fee for any services required to be performed by him under the provisions of this Act, except the commissions herein allowed. ) JSTor shall any Deputy or Constable be entitled to any fee for any services rendered in relation to any delinquent tax in his hands for collection unless he collects taxes in person f roin the delinquent, and after de- linquent taxes on property or polls have been returned by the Deputy Trustee or Constable uncollected, said delin- quent may thereafter pay the same to the Trustee by pay- ing the interest and penalty of one per cent from the date of ite accrual. "Any Trustee, Back Tax Collector, or other officer, hav- ing charge of the collection of back poll taxes who refuses to give a receipt where the tax interest and penalty' for the preceding or other year is tendered by any party vol- unteering to pay his poll taxes is hereby guilty of a high misdemeanor and upon conviction shall be fined not less than $50 or more than $100 at the discretion of the court." Keai estate ^EC. 61. That after the first day of May of each year, terused? the Trustce shall advertise all real estate upon which taxes remain due and unpaid, or which is liable for sale for other taxes, at the door of the courthouse of the county on the first Monday in June following, and said adver- tisement shall be in the form following, to wit : Form of notice. Tax Digest. 113 "l>elinquent Taxi:)ajers Take Notice. ''On the first Monday in June next, at the courthouse door (here name county and town) I will offer for public sale all the real estate belono'ing to delinquent taxpayers for the year . The following is a list of such delin- quents, the district in which the property is situated, and the number of acres in each tract, as follows: (Here inr sert list of delinquents, etc.), and, if said sale is not com- pleted on the said first Monday in J une the same will con- tinue from day to day until completed. " ( Signed) , Trustee." Such notice shall be inserted once a week, for three weeks, in some newdpaper published in the county, and if none be published, then by posting said notice at the courthouse door for three weeks previous to said sale, the fee therefor to be paid by the county. Sec. 53. That on the first Monday in June if the |^ie.fim Mon- taxes remain unpaid, the Trustee shall proceed to sell the land of each delinquent taxpayer to pay the amount of taxes due by him and all costs, interests, penalties, and charges thereon, to the highest bidder for cash; and the sale shall be continued from day to day between the hours of 10 o'clock a. m. and 4 o'clock p. m. each day until all is sold, and the Trustee shall enter on the tax book at the place for entering date of payment, the words "sold to (name),: (date)." Sec. 53. That any one in possession of land sold for taxe- v^der the provisions of this Kct, shall become the tenant of the purchaser at will, from and after the first day of January following the date of sale ; provided, how- ever, m cases where the tenant has, prior to the date of sale, paid his rent to a time beyond said first of January, or has, prior to date of sale, given his written obligation covering a period of time beyond said first day of January, and said written obligation is legally owned or held by lU Tax Digest. Bid in for the State. List of lands sold to be filed with Circuit Clerk. third parties, then the tenancy defined by this Act shall be without any right to collect rent on the part of the pur- eliaser until the expiration of the time paid for, or covered bv such written obligation. Sec. 54. That no tract, lot, or parcel of land shall be sold for less amount than the amount of taxes, interests, penalties, costs, and charges due thereon ; and if no person will bid the amoim^t of such taxes, interests, penalties, costs, and charges, the Trustee shall strike the same off to the Treasurer of the State, to be held in trust for the use of the State, county, and municipality, said sale to be for the amount of said taxes, interests, penalties, costs, and charges thereon due to the State, county, and munici- pality; and he shall, on or before the first Monday of August thereafter, file in the office of the Clerk of the Cir- cuit Court of his county, a certified list of the lands so struck off by him to the State Treasurer, specifying the days of the sale, the amount of the respective taxes for which said sale was made, and each item of costs thereof, which list shall be made in book form, and kept by said Clerk as a part of the official records of his offica The list of land so filed with said Clerk shall be ini lieu of conveyances, and shall vest title in said Treasurer for the use aforesaid to all the lands embraced in such list as a conveyance to said Treasurer would do. Said list may be certified substantially as follows : "1, Trustee of County, Tennessee, do hereby certify that the foregoing is a correct list of all real estate sold by me to the State Treasurer for delin- quent taxes of the year . "This day of . "(Signed) , Trustee." A copy of the list so filed with the Clerk shall be sent to the Comptroller by the Trustee, the correctness of whicb list shall be certified to by the said Circuit Court Clerk. Tax Digest. 116 Sec. 55. That land struck off to the Treasurer of the ^^s^^^Vshaii State for taxes, interests, and penalties, shall not he sold Jl^in^ ^°^^ again for taxes subsequently accruing until the same shall have been redeemed or purchased, as provided in Sections G3 and 64 of this Act. The Trustee shall report such subsequently accruing taxes, interests, penalties, and costs to the Circuit Court Clerk, who shall enter the amount thus reported as a charge against such land. After the sale, the land shall be assessed to the party owning the right of redemption therein. If any property sold for taxes and struck off to the State Tl'easurer, can be rented for a sum sufficient to pay the taxes, costs, and penalties, and subsequently accruing taxes, within one year from taking possession after deducting from such rents a com- mission of ten per cent, which may be allowed to any agent for services in renting such property, then the Clerk may take possession of said land and have the same rented out. The net rent each month shall be credited on the amount necessary to redeem said land. The Clerk is here- by authorized to issue such writs of possession as may be ordered bv the court to gain possession of said property at anv time it may be necessary to remove any person who may deny his rights to possession, or who refuses as tenant to pay rents agreed upon. Sec. 56. That the Trustee shall also make a list of ?ands°tobe the lands sold to individuals, in book form, in the same cierkaiso. manner and at the same time as required for lands struck off to the State Treasurer, which he shall file with the Clerk of the Circuit Court of his county which shall be kept by tlie Clerk as part of the official records of his of- fice; but a failure to make return or record of said list, or a defective list, shall not affect the title. The list of lands so filed shall operate to vest title in said purchasers, respectively, to the lands purchased in fee simple; and any purchaser at tax sale shall be entitled to receive, if he demands, the same, a certificate showing his purchase, 116 Tax Digest. signed bj said Trustee. The Trustee shall apwnd to said list of lands sold to individuals, a certificate substan^ tiallj as follows : "I» , Trustee of County, Tennessee, do hereby certify that the foregoing is a correct list of all real estate sold by me to individuals for delinquent taxes of the year . ^'This day of . redemption. ''(Signed) , Trustee." ^^iiil.H.. Sec. 57. That the lands struck oif to the Treasurer of the State, and the lists of lands sold to individuals shall remain in the ofHce of the Clerk of the Circuit Court, and the owner of the land, or any person for him, or any cred- itor of such owner, may redeem the same within two years from said sale by paying said Clerk, regardless of the amount of said purchaser's bid-at a said tax sale, the whole amount of the taxes for which the laud was sold with all the costs, interests, penalties, and charges consequent urK>n the sale, and damages or penalties at the following rate, viz. : Six per cent per annum interest, and a penalty of one per cent for each month from date of sale, and also all State, county, and municipal taxes that have accrued on such land since the sale, with interest thereon at the rate of six per cent per annum, and one per cent per month penalty from the first of March in each year following the year for which such taxes are assessed, and this in- terest and penalty shall accrue on subsequent taxes in fa- vor of individual purchasers at tax sales, who may, during the month of February, or after that time, pay such sub- sequently accruing taxes; and as compensation to the Clerk, he shall be entitled to a commission of five pe(F cent on the whole amount of the redemption money, and a fee of fifty cents for issuing the redemption receipt, which amount shall be collected from the delinquent, which receipt shall include all property redeemed by any Tax Digest. 117 person at one time, saving to persons under disability, whose lands may be sold for taxes, a right to redeem the same within two years after such disability shall have been removed, from the purchaser thereof, on the terms herein prescribed, on their paying the enhanced value of the land, resulting from any permanent improvements on the land after the expiration of two years from the date of sale of the land for taxes ; provided, the value of such improvements shall not exceed the rental value of the land. Sec. 58. That on any day of any term of the Cir- Becree^of cuit Court after the time when such lists of lands sold ^^o^'**- for taxes and struck off to the Treasurer of the State, or sold to individuals are filed with the Clerk of said court, it shall be the duty of the court, upon motion of the Trusr tee, or anv revenue agent of the State, or any purchaser, to enter a decree in form about as follows : The State of Tennessee. For uses, etc. Delinquent property, real, personal, and mixed assessed for taxes due the State, county, and municipalities in the County . It appearing to the satisfaction of the court that the Trustee for County, in the State of Tennessee, has filed lists of sales of property in said county, delin- quent for taxes due thereon for the year , and years prior thereto to the State, county, and municipalities in said county. It further appearing to the court that the Treasurer, for the use of the State, etc., and various individuals and corporations, have become purchasers of specific portions of the property as described and set out in said list. It is, therefore, decreed by the court that such sales be confirmed, and that all the right, title, in- 118 Tax Digest. Writ of possession. Decrees on former sales. terest, and estate of every kind and character pertaining to said property, or any parcel or portion thereof is hereby vested in the respective purchasers, as shown by said lists, subject alone, hov^-ever, to the right of redemption given by the temis of the Act under which such sales were made. The Clerk of this court will, upon the payment of the legal fees therefor, issue to any purchasers named in said lists, a writ of possession to put such purchaser in pos- session of the property purchased; provided, said writ shall not issue before the expiration of two years from the date of sale, and that such writs shall be subject to the rights of tenants, as heretofore defined in this Act. It shall also be the duty of the Circuit Court on any day of any term hereafter, on the motion of any purchasei named in the lists of lands sold for taxes under the pro- visions of Chapter 1, of the Acts of the Fiftieth General Assembly, April 6, 189Y, or subsequent Acts, on file and constituting a part of the record of such court, or upon the motion of any Trustee or revenue agent, to enter a decree in about the form hereinabove set out, confirming the sales in said lists, except that the writs of possession shall be decreed to issue on compliance with the provisions of Section 6G of this Act. 'No writ of possession shall be issued by the Clerk under this Act unless the court shall have first ordered a writ of possession. This provision shall apply to all sales heretofore made and hereafter to be made to individuals and to the Treas- urer of the State, or to any company or corporations. The respective Circuit Courts of this State are vested with the authority to render judgments, decrees, and order writs of T30Ssession for the punwses declared in this Act, and the Comptroller is hereby authorized to take the nec- essary steps to put the State in possession of said prop- erty and to dispose of the same to the best advantage of the State, either by compromise or by sale, on approval of the Governor and Attorney General. Tax Digest. 119 Sec. 59. That if any individual purchaser shall al- second pur- low any land purchased by him to be again sold for taxes SrSr and purchased by another individual purchaser, then such subsequent individual purchaser shall acquire the supe- rior title and the title of the first purchaser shall become null and void as against the title and claim of such sub- sequent purchaser. Sec. 60. That if the purchaser of land at a tax sale shall not immediately pay the amount of his bid, the Trus- tee shall offer the land again, and if some person will not then bid the amount of taxes, interests, costs, and charges upon it, it shall be struck off to the State Treasurer, as in other cases. Sec. 61. That if any land be sold for more than the ^ and cSsV'"'' amount of taxes due thereon, and all costs, interests, and cierk. charges, the excess shall be paid over by said Trustee to the Clerk of the Circuit Court at the same time that he shall file with said Clerk the list of land struck off to the State Treasurer and to individuals, taking his receipt for tJie same, and said excess to remain' in the hands of said Circuit Court Clerk until the land is redeemed, or until the period of redemption shall have expired, and if said land is redeemed, said excess shall be, by the Clerk, paid to the bider or purchaser, his representatives, or assigns ; and if the land be not redeemed, then the same shall be paid by said Clerk to the person who owned the land at the time of the tax sale, his heirs or assigns ; and the said Clerk, and his bondsmen, as the case may be, shall, re- spectively, be liable for the safekeeping and disposition of said excess, in accordance with the provisions of this Act. Sec. 62. That on the payment of the redemption redemption. money the Clerk shall, on the record of the list of lands struck off to the State Treasurer, and the list of lands to individuals, respectively, write opposite the tract of land the word "redeemed," and with the date of payment 120 Tax Digest. Lands sold State may be sold at private sale. Conveyance by Clerk. and redemption, the person redeeming and the amount paid, so as to show the amount paid on account of taxes accrued since the sale; and the said Clerk shall be liable on his official bond for any and all moneys collected un- der this Act, and shall -pay over the amount received by him on redemption to the persons entitled to receive the same. Sec. 63. That at any time after the sale of lands for taxes the lands, or any part thereof, struck off to the Treas- urer, and reported to the Circuit Court, as herein pro- vided, may be sold at private sale by said Clerk, to any one desiring to purchase the same, for not less than the taxes, interests, penalties, and costs due thereon to tlie date of such sale, and such purchasers shall take the same with all the rights and subject to all the redemption rights, the same as if he had become purchaser at Trustee's sale. That after the time for the redemption of any tract of land sold for taxes shall have expired, any person shall be entitled to receive from the Clerk of the Circuit Court a conveyance of the title vested in the Treasurer of the State for the uses aforesaid, upon the payment to said Clerk of the whole amount of taxes, interest, and penal- ties, for which the land was sold, and all costs, interests, and charges consequent upon the sale, with interest at six per cent per annum, and one per cent per month penalty from date of sale upon the amount for which said land was sold ; and also, all State, county, and municipal taxes, interest, and penalties, which shall have accrued on the land since the said sale, with interest thereon, together with live per centum on the whole amount of the purchase money, and fifty cents for making the deed, for compen- sation for the Clerk, which conveyance shall vest in him a good and indefeasible title to said land, and shall be immediately presented to the County Court Clerk, whose duty it shall be to enter the same on a book, to be kept for the purpose, giving in such entry a complete descrip- I Tax Digest. 121 on of the property, the name of the purchaser, date of the deed, and several items of cost and moneys paid theren on, for which he shall receive twenty-five cents as his com- T>ensation ; and at the same time, the County Court Clerk >hall endorse on such conveyance the words "entered in the County Court Clerk's office" and si^ his name, and , the date thereof, and no such deed shall be recorded in the Eefirister's office, until it has been so endorsed by the County Court Clerk; that the form of said deed shall be i to the following effect : ^' "I, , Clerk of the Circuit Court of ^""''^ "' '*''' County, State of Tennessee, in consideration of the sum of $ paid to me by , hereby convey to said , the following described land, situated in said county, to wit: (Here describe the land), sold to the Treas- urer of the State for delinquent taxes on property as- sessed to , for the year on the day of , A. D. . The time of redemption having ex- pired, this conveyance is made pursuant to the authority vested in me by law. "Witness my hand and seal of said county hereunto affixed, this day of , A. D. " , Clerk." Provided, that the deed made by the Clerk as above provided, shall be prima facie evidence of the facts stated in the deed; provided, that the said seal of the Circuit Authentica- Court Clerk shall be a sufficient authentication, and entitle the stime to registration without any acknowledgment; provided, further, that if the Clerk shall have knowledge or reason to believe that more than one person desires a deed to any tract of land, he shall notify all such persons that he will, on a certain day, sell said land to the highest bidder, and the excess so paid shall be distributed to the State, county, and municipality in the proportion that 122 Tax Digest. Clerk to take up back tax attorney's certificate. Deed to purchaser. each may be interested in the land sold. A writ of pos- session shall be ordered by the Circuit Court (to which the tax sale has been certified) upon application of any pur- chaser under this section. Sec. 64. That any person who has purchased any real estate at a sale held by a back tax attorney, under the provisions of Chapter 120, Acts of the General Assembly of 1895, and who has received from said back tax attor- ney a certificate of purchase, as provided in said Act, and from whom said real estate has not been redeemed within the time required by law, may apply to the Circuit Court Clerk of the county in which said real estate was sold, for a deed ; and if it shall be made to appear to the satis- faction of the said Clerk that said real estate has not been redeemed from the party holding the certificate of pur- chase, it shall be the duty of said Clerk to issue to said purchaser a deed in the same manner as provided in Sec- tion 05 of this Act; provided, tliat the Circuit Court Clerk shall at any time not later than six months after the right of redemption shall have expired on any property that has been sold for taxes under this Act by the Trustee and struck off to the Treasurer of the State and not otherwise disposed of, advertise and resell all such property under the same rule and same notice that the Trustee sold under in the beginning, except that he ^shall state in his notice that the sales will be made in bar of the equity of redemp- tion. Sec. 65. That after the time for redemption of any tract of land sold for taxes to individuals shall have ex- pired, any purchaser shall be entitled to receive from the Clerk of the Circuit Court a conveyance of the property so purchased, upon payment to the Clerk of the sum of fifty cents, which shall be the Clerk's compensation for TQaking and delivering said conveyance; that the form of said deed shall be in effect, as follows : Tax Digest. 123 ^•'State op Tennessee, County of ss. ^'Be it Icnown, That , the County Tinistee of said County of did, on the day of , A. D., , according to law, sell the following land, situated in said county, assessed to , to wit: (Here describe the land) for the taxes assessed thereon for the year — — (if sold for other taxes, it shall be so stated), when became the best bidder therefor, and the purchaser thereof at the sum of $ and cents ; and the time for re- demption having expired, I, , Clerk of the Circuit Court of said county, by virtue of the authority vested in me by law, hereby convey said land to ' — . '^Witness my han.d and seal of said court hereunto af- fixed, this day of . " , Clerk." Provided, that said seal of the Circuit Court Clerk shall be sufiicient authentication, and entitle the same to regis- tration without acknowledgment. Said conveyance, as well as the conveyance provided for in Section 63, shall be an assurance of perfect title to the purchaser of said 3 and ; and no such conveyance shall be invalidated in any court, except by proof that the land was not liable to sale for taxes or that the taxes for which the land was sold have been paid before said sale, and if any part of the^5eed!^°^ taxes for which said land was sold is illegal, or not charge- able on it, but a part is chargeable, that shall not affect the sale, nor invalidate the conveyance thereunder, unless it appears that before the sale the amount legally chargeable on the land was paid or tendered to the County Trustee, and .10 other objection either in form or substance to the sale, or the title thereunder shall avail in any controversy involving them; and no suit shall be commenced in any court of this State to invalidate any tax title to land after three years from the time said land was sold for taxes, except in case of persons under disability, who shall have 124 Tax Digest. one vear in which to bring suit after such disability is re- moved, nor until the party suin^ shall have paid or ten- dered to the Clerk of the court where the suit is brought the amount of the bid, and all taxes subsequently accrued, with interest and charges as herein provided. A writ oi: possession shall, upon application of the purchaser, in- cluded in this section, be ordered by the court, to which the tax sale has been certified. ^ clerk L- Provided, that the Circuit Court Clerk shall not make g?ven.^^** vieed for the land struck off to the Treasurer or sold tc» individuals, until the Circuit Court Clerk shall issue a notice as hereafter provided and have served on the per- son, to whom said real estate was assessed if to be found, if not to his agent, or representative or attorney and if no such agent, or representative, or attorney can be found, the Clerk shall make publication for four consecutive weeks in any newspaper published in the county where the land is situated, or in case there is no paper in said county, he shall make publication in the nearest coimty paper for the person or persons who own said lands or to whom same is listed, specifying that unless said property owner, or his agent or attorney or representative appear on or before a certain day at least sixty days from the service of said notice, or from the last publication and redeem said land or lands by paying all accrued taxes, State, county, municipal, etc., together with interest, penalty, and costs accrued to date of redemption, that the sale of said lands to the purchaser thereof shall become absolute and the Circuit Clerk shall proceed forthwith to execute a deed to said lands, to the purchaser aforesaid, who will pay to said Clerk the whole amount of taxes, interest, and pen- alties, for which the land was sold, and all costs, interests, and charges consequent upon the sale, with interest at six ])er cent per annum, and one per cent per month penalty fiom date of sale, upon the amount for which said land was sold; and also all State, county, and municipal taxes, Tax Digest. 126 iuteresfc, and penalties, which have accrued on the land since the said sale, with interest thereon, together with five per centum on the whole amount of the purchase money, together with the costs of the notice or publication hereto- fore provided for, and a fee of $1 to the Clerk for making the deed. Form of !N'ottce. To . As the owner, (or as the agent, or attorney of the owner as the case may be) of acres of land situated in the district of County, Tennessee, and bounded on the north by , on the east by , and on the south by , and on the west (or if town lots or (nty property describe by usual method of describing such property) you are hereby notified that unless you appear at my office in the courthouse in the toAvn of , Tennessee, on or before the day of , 190 — , (giving sixty days' notice) and pay the sum of $ — , State, county, and all other taxes, assessed against said lands to- gether with all interest, penalties, and costs incurred, in- cluding this notice or publication as now provided by law, your right to redeem same shall be forever barred, and deed to the same will be at once executed by me to , the purchaser of said lands. Witness my hand, at office on this day of , 190—. Circuit Court Clerk. The above notice may be served by any county or dis- trict officer, authorized to serve process. The form of publication heretofore provided for shall be sufficient if a substantial compliance with above notice, and any number of property owners may be embraced in one publication, the expenses for the same to be prorated among them. 126 Tax Digest. Writ of possession. Clerk to report monthly. I Sec. 66. That upon the request of any person who has, or may become the purchaser of any property which has been sold for taxes due thereoni, under the provisions of Chapter 1, of the Fiftieth General Assembly, passed April 6, 1897, and any subsequent Acts, or to whom a deed has been executed under the provisions of said Acts, the Clerk shall, upon the order of the court, and upon payment of the legal fees thereof, issue to such purchaser, a writ of possession, directing the Sheriff to put such per- son in possession of the property so purchased or described in such deed; provided, however, that before such writ of possession is issued, the purchaser shall make out a no- tice to tlje party in possession giving a description of the property and the fact of his purchase at tax sale, or under the provisions of said Acts, the time of purchase, and slating that he will not, earlier than thirty days thereafter, apply to the Judge of the Circuit Court for a writ of pos- session to put him in possession of said land, which notice shall be served by the Sheriff, or Deputy Sheriff, or Con- stable, on the party or parties in possession, and if no one is on the premises at the time the officer is there, it shall be sufficient service to leave a copy of said notice tacked, to the house or other place where it can be easily seen. The officer's return shall be sufficient evidence to the Clerk that such notice has been served. If the party in pos- session is a tenant of the original owner, and has paid his lemi ill advance, or has given his written obligation for tne payment of such rents, and such written obligation is legally held or owned by third parties, such party shall have the right to become the tenant of the purchaser at tax sale without rent until the expiration of the time for which he has paid in advance, or until the expiration of his writ- ten contract. Sec. 67. That it shall be the duty of the Clerk of the Circuit Court, on or before the tenth day of each month, to report and pay over to the authorities. State, county, Tax Digest. 127 and uinuicipal, respectively, entitled thereto, all taxes col- lected by him on redemption and purchasers, as herein provided, during the preceding month and if he fail to do so, he ohall be liable on his official bond for amount col- lected, and to a penalty thereon of one per centum per day on tlie amounts so held or retained. Said report shall show the name assessed to the description of the property, the amount paid in redemption, and name of party re- deeiuiug or purchasing; whereupon, the Trustee and the Collector of Municipal Taxes, if such taxes are collected oeporatcly, shall enter the fact of such redemption or pur- chase on the original tax duplicate opposite the original assessment, and the further fact of redemption by owner or creditor, or sale by the Clerk to a purchaser. Sec. 68. That any person claiming or owning an in-'^^'^f^ldon^^ dividual interest or part in any property, or any specific property.^ poitien of any property assessed to another, shall receive a receipt in full for his taxes on paying such portion of the taxes as he claims of the property, or such proportion of the taxes as his quantity of property bears to the whole quantity taxed. Before issuing his receipt in full on any specific portion of such property, the Trustee shall satis- fy himself that the value placed on each portion is a cor- rect relative valuation, either by agreement of the parties in interest or the certificate of the assessor, that he has fixed the valuation of said portion . Tlus rule shall apply to all taxes, interest, penalties, and cost that has or may become a lien on any property in t-ie hands of the Trustee for collection, or of the Circuit Clerk for redemption from tax sales. Sec. (j9. That on or before the tenth day in each Trustee to DK)mli, the Trustee shall report to and make settlement moSthiy. for all taxes collected during the preceding month, with the Comptroller of the State and with the Judge or Chair- man of the County Court, and with the financial agent or Treasurer of each municipality, and pay over to the same 128 Tax Digest. Make final settlement. the iiniounts shown by the respective settlements to be due each. The Trustee shall make, under oath, a full and complete statement, on the first Monday of September in each and every year, of the condition of his office, setting out the aggregate amount to taxes collected, the amount so o«jllected, giving State, county, and municipal taxee senarately, and a full statement of the disbursements of the same, and purposes for which disbursed and the amount on hand, and shall cause the same to be published in a newspaper published in said county, and if no paper is publisiied in said county, shall cause the same to be published in the paper nearest the county site, to be paid for by the county. Said Trustee shall not be allowed any commissions when he fails to make such publication, and in the event commissions are allowed when said pub- lication is not made, any citizen and taxpayer of said county may bring suit against said Trustee and his bonds- men and recover for the use of the State and county all cominisL-ions thus illegally paid or allowed. Said monthly settlement so to be made to said Judge or Chairman, and committee of court shall b© spread upon the minutes of the court and municipality, respec- tively, and shall specify every credit allowed said officers for errors, removals, double taxation, and such other cred- its as are now allowed by law, except compensation to Trustee. Sec. 70. That annually at the July term of the County solvent iist Court, the Trustee shall present to said court a report of annually. . . all insolvent and delinquent taxpayers' double assessments in his county, with the amount due from each, which re- port shall be verified by the affidavit of the Trustee that he has made, in person or by deputy, a legal demand for taxes of all delinquent taxpavers found in his county, by going to their places of abode or business and searching for something to seize or sell for taxes ; that the taxpay- ers mentioned in the report have failed to pay their taxes. Trustee to present in- Tax Digest. 129 and have no effects known to him which can be made to pay the same; and that he has made diligent inquiry as to such delinquents as have not been found, and cannot find them in his county, and they have no effects known to him which can be made to pay their taxes. The County Court shall proceed to examine said report, and shall al- low the Trustee a credit for such taxes so reported insol- vent or delinquent double assessments, as it may be sat- isfied remain uncollected without the default of the Trusr tee and no more, and a list of such allowances shall be made out and certified by the Clerk of the County Court, and- transmitted to the proper authorities of the State, countv, and municipalitv respectively; and said rcDort shall be spread upon the minutes of the County Court amine settie- and municipality, resDectively. The County Court shall allo^y propier not allow the Trustee a credit for the insolvent list that he reports merely because he presents it duly sworn to; but the court shall examine carefullv each credit claimed by the Trustee, and avail themselves of any information bv witnesses to test the accuracy of the report, and shall not allow the Trustee credit for the taxes of any delin- quent, who may be ascertained to have anything in his possession, or any right of action by a sale of which the Trustee would be able to make the taxes, and all the lists for which the court shall not allow a credit shall be charged a.fi:ainst the Trustee and notwithstanding that the County Court may have allowed the Trustee credits, such acts shall not operate as an estoppel in the event that it should afterwards appear that such credit was improperly al- lowed. The County Trustee shall retain the poll taxes included in his list of insolvencies, and for which credit is allowed him as a charge against the taxpayers who have not paid the same, and at any time he may receive pay- ment thereof, in person, or through any deputy appointed by him, and he shall distrain and sell for such taxes when there is any probability of collecting the same, in person 130 Tax Digest. Annual state- ment in September. Penalty for violating provisions. or bj deputy appointed for that purpose, any property of such poll taxpayers, and sell the same for payment thereof, and all collections of poll taxes so made shall be reported by him and accounted for in his next settlement made after the collection of the same. For such collec- tion, when made by distraint or sale, he shall be entitled to the fees theretofore allowed in such cases. This sec- tion shall not be construed as in any way affecting Section 50, of this Act. Sec. 71. That each Trustee shall on or before the first Monday in September of each and every year sub- mit the statements hereinbefore provided for, in case of all State revenue collected bv him to the State Comptroller and in case of all county revenue collected by him to the County Judge or Chairman, and for any municipality to the Mayor or proper officer of said municiDality, for the purpose of maldng final settlement with said officer, and accounting for all taxes, damages, penalties, fines, interest, and other revenue collected by him, and said Trustee shall be allowed the credits herein provided for, and none other ; and it shall be the duty of the County Judge or Chair- man to submit a copy of this settlement, showing all debits and credits to the County Court at the following t^rm for inspection, which shall be entered upon the min- utes of the court. Sec. Y2. That any and all parties intrusted with the collection and disbursement of public funds or revenues, violating? the provisions of this Act, uvon whom no pen- alty has been heretofore imposed for so doing, shall be guilty of a misdemeanor, and upon conviction thereof, shall forfeit and pay to the State not less than fifty dol- lars, nor more than five hundred dollars, which shall be placed in the Treasury for the benefit of the public school fund, and where each Trustee or other officer whose duty it is to collect any taxes under the provisions of this Act, fails to pay over and account for any and all taxes which Tax Digest. 131 they have collected, to the proper officer, in addition to the above penalty, they shall be liable to a penalty of one per cent per day on the same from the time the same should have been paid, which is in addition to attorney's fees hereinafter provided, none of which shall in any way be remitted after the matter is placed in the hands of the attorney ; and they shall, in addition forfeit their respec- tive offices. (1) A motion or suit lies in favor of the State, county, suit favor ^ ' ' / oi state. corporation, or municipality against the Trustee and his sureties on his official bonds for any moneys in his hands officially not paid over or accounted for according to law, or for failure to collect. (2) The motion or suit in favor of the State may be brought in the name of tlie State, and shall be made or brought by the State's Revenue Agents, or by the District Attorney of the circuit or district where it is instituted, upon the request of the State's Revenue Agent made upon direction of the Comptroller and Treasurer. (3) The motion or suit by the county may be brought in the name of the State for tlie use of the counity by the District Attomev or by counsel employed for that pur- pose. (4) A motion or suit in favor of the municipality may be brought in the name of the State for the use of such municipality by the Mayor thereof, or the City Attorney. (5) In each case the counsel making the motion and conducting the suit shall be allowed fifteen per cent on the recovery as compensation as hereinafter fixed, to be added to and become a part of the judgment. (6) The fees allowed to the counsel for the State shall Fees, be collected bv the State's Revenue Agent and reported and accounted for as hereinafter provided. (7) The fees allowed to the counsel or revenue agent for the county shall be collected by the counsel or revenue 132 Tax Digest. aeainst Trustee. a^ent for the county and reported to the Conlity Judge or Chairman. (8) The fees allowed to the City Attorney shall be col- lected by said City Attorney and reported to the Mayor of the city or other chief oflScial. (9) In case the Jiidare or Chairman of the County Court should refuse to make the motion or bring the suit hereinbefore provided for, after the written request of any taxpayer to do so, then any taxpayer of the county may When taxpayer make such motion or brinsr such suit in the name of the may proceed rii«i btate for the use oi the county, and employ counsel to conduct the cause, but before makinsr such motion or bring- ing suit he shall obtain leave of the Judge of court in which the motion is to be made, or the suit brought, to do so. He shall make such apT>lication, in writing, stating fully the grounds therefor, of which application the Judge or Chairman of the County Court shall have five days' written notice, stating time and place of application. The Judge shall hear the application at chambers, or in term time, and may adjudge the costs of the application against the applicant, against the Countv Judsre or Chair- man, or against the county, as he shall deem just and he shall enter judsrment upon the record of his court accord- ingly. (10) !N'o power shall exist either in the court or any other official to release any officer charged with the col- lection of revenue, or his sureties, from the payment of anv revenue, penalties, or fees which he or they may be liable. Sec. 73. That the compensation of the County Trus- tee for receiving and paying over to the rightful authori- ties all moneys received by him shall be six per centum on all sums up to ten thousand ($10,000") dollars and four per centimi on all sums above ten thousand ($10,000) dollars and up to twenty thousand ($20,000) dollars and a commission of two per centum on all sums above twenty No power to release penalty. Compensa- tion of County Trusteei. Tax Digest. 133 thousand r$20,000) dollars; provided, that in computing the compensation of Trustee, all funds, State, county, school, and sr>ecial, shall be taken and estimated as one, and each shall pay its respective portion of the above com- missions on all sums of money received by said Trustee for said State and county, respectively; and, provided, further, that at the time of the settlement with the proper officers of the State and county and the computation of his commissions on collections, said Trustee shall furnish said officers, respectively, with a certihed satement from the J udge or Chairman of the County Court showing the amount actually collected by him and paid over to the proper State and county authorities, resnectively, as here- tofore provided ; provided, further, that the Trustee shall not be entitled to anv commission on money turned over to him by his predecessor in office, or on money borrowed for the use of the county ; " provided, further, that the Trustee shall receive one (1) r>er centum on all moneys collected from countv officers on fees, and on the school fund received from the State, or on money turned over to him by clerks of the courts and other collecting officers." Sec. 74. That in all instances in which current mu- Rules, nicipal taxes are collected by the County Trustee, the fol- lowing provisions and rules for the collection of delin- quent taxes that may be due to said municipalities, and none other, shall prevail and obtain, anything in this Act to the contrary notwithstanding : (1) The taxes levied and assessed by such municipali- ^9"" priate, and not in conflict with the provisions of this Act, shall be applicable to the assessment and collection of taxes on said cars. Sec. 14. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed April 17, 1901. E. B. WILSOT^, Speaher of the House of Representatives, ISrEWTO:^' H. WHITE, Speaher of the Senate, Approved April 20, 1901. BE]SrTO:N' McMILLm, Governor^, I Mm INHERITANCE TAX Chapter 1Y4, Acts of 1803, is the law on this subject. All laws in conflict therewith have been repealed. Brothers and sisters are liable for this tax, and have been since Jnly 24, 189,5; the General Revenue Act of that year, which repealed the conflicting statute, taking effect as of that date. It is made the duty of County Clerks to enforce this law ; and they are given authority to employ counsel when necessary. The Comptroller will intervene only where County Clerks fail to enforce this law. The amendments exempting bequests to charitable or- ganizations in Acts 1903 is appended. 149 LAW ON THE Collateral Inheritance and Succession Tax, Being Ciiapter 174 of tlie Acts of 1893, Page 347, AND ENTITLED AN ACT to provide for collateral inheritance and successior. tax or duty upon certain estates, and for the collection of the same, and to this end, to confer further jurisdiction upon the County Courts and to provide penalties for the violation of certain parts of this Act; and also to repeal Section 6 of Chap- ter 25 of the Acts of the extraordinary session of 1897, entitled "An Act to amend Chapter 130 of the Acts of the General As- sembly of 1889, entitled 'An Act to provide revenue for the State of Tennessee and the counties thereof.' " Tax laid on all Section 1. Be it enacted hy the General Assembly of ing^*n^n^y'' ^^^ Statc of Tcnnessce, That all estates — real, personal, ™ rso°ns ex-*^^ and mixed — of every kind whatsoever, situated within this She*, hus- State, whether the person or persons dying seized thereof children, and be domiciled within or out of this State, passing from anv lineal de- . . , i r- i scendants person who may die seized or possessed of such estates, fni wedlock, either by will or under the intestate laws of this State, or any part of such estate or estates, or interest therein, transferred by deed, grant, bargain, gift, or sale, made in contemplation of death, or intended to take ejffect in pos- session or enjoyment after the death of the grantor or bar- gainor to any person or persons or to bodies corporate or politic, in trust or otherwise, other than to or for tlie use of the father, mother, husband, wife, children, and lineal descendants born in lawful wedlock, of the person dying seized and possessed thereof, shall be, and they are „ , . .. hereby, made subiect to a dutv, or tax, of five dollars on Rate IS *o on "" •' " ^ ' every *ioo. evcry hundred dollars of the clear value of such estate or estates so passing, and at and after the same rate for any 150 Tax Digest. 151 less amount, to be paid to the use of the State ; and all ^o/lglitj^fj"* owners of such estates and all executors and administra- -.f p^iJ^^^ **'' tors and their sureties shall only be discharged from lia- bility for the amount of such taxes or duties, the settle- ment of which thej may be charged with, by having paid the same over for the use of the State, as hereinafter di- ,, ' Lxemption ; rected ; provided, that no estate which may be valued at a fejg^^^^i'ue °^ less sum than two hundred and fifty dollars shall be sub- t^^^*"--^- ject to this duty or tax ; and provided further, that the Adopted chii- term ^^children" shall not be construed to apply to adopted exempt! children. Sec. 2. Be it further enacted. That where a testator Faircompensa- ' -^ tion to execu- names or appoints one or more executors, and makes a ceK'slibjeof' bequest or devise of property to them in lieu of their com- ^^^'^^" missions or allowances, or appoints them his residuary legatees, and said bequests, devises, or residuary legacies exceed what would be a fair compensation for their serv- ices, such excess shall be subject to the payment of the collateral inheritance tax or duty, the rate of compensation to be fixed by the proper officers or courts having jurisdic- tion in the case. _^ « T-» •# /« 17 , n rm • n ^ Estates passing Sec. 3. Be tt further enacted, Ihat m all cases where to strangers or collateral there shall be a devise, bequest, or descent of an estate, relatives 7 I y 7 after expira- real or personal, to collateral relatives or strangers, liable g^^tatesult to the collateral inheritance and succession tax, to take uf^.^lsVate''^*^ effect in possession or to come into actual enjoyment after ^^'^^i^-'*^^- the expiration of one or more life estates, or a period of years, the tax on such estates shall not be payable, nor interest begin to run thereon, until the person or persons liable for the same shall come into actual possession of such estate by the termination of the estates for life or years ; and the tax shall be assessed upon the value of the estate at the time the right of possession accrues to the owner as aforesaid; provided, rfiat the owner shall have paid before , possession the right to pay the tax at any time prior to his coming ^^*^- into possession ; and in such c^ses the tax shall be assessed 152 Tax Digest. on the value of the estate at the time of the payment of the tax, after deducting the value of the life estate or estatec for years ; and provided further, that the tax on all real reaTestate." estato shall be and remain a lien on the real estate on which the same is chargeable until paid. And the owner Owners of per- . i t i i . sonai estates 01 any personal estate subject to the tax provided by this ciSk within ^^^ shall make a full report and return of the same to tJie dJItS'dS ^lerk ^f t^e County Court of the proper county within musigb.^e one year from the death of the decedent, and within that security. ^^^^ enter into security for the payment of the tax to tie satisfaction of such Clerk, and in case of failure so to do, the tax shall be immediately payable and collectible. ^dKnt'?/ Sec. 4. Be it further enacted. That if the collateral in- withiJ'fb^ee heritance tax shall be paid within three months after tlie decedent's death of the decedent, a discount of five per centum on the death. amount of the tax shall be made and allowed ; and if said Interest after tax is uot paid at the end of one year from the d^ath of the one year from ^ •' dl^t's^deSh" 66 11.37 67 - 10.75 68 10.33 69 70 _ _ 9.70 9.18 71 . .. _. _ 8.6.""> 72 _ . _ _ ._ 8.1() 73 7.73 74 . 7.33 75 7.01 76 6.69 77 6.40 78 6.13 79 80 ._ _. _ 5.80 ._ _. 5.51 81 _ -- - - - - - 5.21 82 . _ 4.93 83 4.65 84 .. 4.39 85 4.13 86 .... 3.90 87 _ -- .-_ . 3.71 88 - 3.59 89 _ _ _ .. . _. 3.47 90 __ .- 3.38 91 3.26 93 __ 3.37 93 3.48 94 _____ _ 3.53 95 -_ 3.53 96 _ - __. _ _ .. 3.46 97 3.38 98 3.07 99 00 3.77 3.38 Explanation. — A person 33 years of age is estimated to live 32.36 years longer, or is estimated to live to the age of 65.36 years. This table is to be used by appraisers created by the Collateral In- heritance Tax Law. (See Section 12 of this law). THE LAW FOR Assessing Railroad, Telegraph, and Telephone Companies, Being Chapter 5, Aefs of 1897, AND ENTITLED AN ACT to provide just and equitable laws for the assessment and collection of revenue for State, county, and municipal purposes, whereby revenue is collected from the assessment of railroad, telegraph, and telephone properties in the State of Tennessee. Section 1. Be it enacted h'y the General Assembly of ^^As^sessSrs. the State of Tennessee, That the office of State Tax As- sessors is hereby created, with the powers and duties here- inafter prescribed It shall be the duty of the Governor, on or before the first Monday in May, 1897, and biennially • . ^b thereafter, to appoint three freeholders, being citizens of Governor, the State of Tennessee, neither of whom shall be interested in, nor connected in any manner with, the management Qualifications, of any railroad, telegraph, or telephone company, and shall commission them as State Tax Assessors, who shall . f t n Term for two hold their office for a period of two years from the first years. Monday in May, and until their successors are appointed and qualified: provided, said appointments shall not be made if a railroad commission shall be created at the present session of the General Assembly authorizing and requiring the appointment of three railroad commissioners (other than State officers), with salaries attached; and in Railroad com- ^ ^ ^ ■' ^ ^ ^ ' niissioners to that event said railroad commissioners shall ex officio con- ^® assessors, stitute the State Tax Assessors of railroads, and shall be authorized and required to perform all acts, duties, etc., prescribed by this Act, without other salary or compensa- tion than that allowed under the Act creating a railroad 167 168 Tax Digest. commission. Said assessors shall, before entering -upon Oath of office, j-j^g discharge of their duties, respectively take and sub- scribe to an oath before a judge of the State of Tennessee (who shall certify the same to the Secretary of State for preservation), that they will honestly, faithfully, and without fear, favor, or partiality, discharge all the duties imposed upon them by law. They shall be paid for their Compensation, serviccs the sum of six dollars ($6) per day while engaged m the discharge of their duties, together with actual travel- ing expenses, verified by affidavits, all of which shall be paid by warrant issued by the Comptroller ; provided, that no expenses other than office materials shall be charged or paid during the time said Assessors are engaged in the dis- ■"^ganS^on"^' charge of their duties at the Capitol. On the first Monday fn M^>°^*^'^^ in May after their appointment and qualification said As- sessors shall meet at the State Capitol and organize by selecting one of their number President, and selecting a Secretary, who shall be paid for his services the sum of four dollars ($4) per day during the time he is engaged in the discharge of the duties herein imposed upon him. Compensation Said Asscssors shall not be paid for more than ninety days' days" ^ services unless otherwise directed by the Governor, who is authorized to direct said Assessors to continue in the further discharge of their duties for a period not exceeding sixty days during their term of office ; that any two of said As- Two constitute scssors shall be and constitute a lawful Board of Assessors, a quorum. ^^^ ^^^ j^ ^^^ perform all the duties enjoined upon them by this Act, and they may jointly and singly examine any property hereinafter required to be assessed by them. Railroad, tele- Sec. 2. Be if further enacted. That it shall be the duty graoli, and /., /» 'i i ^ i ii* telephone of the owncrs 01 any railroad, telegraph, or telephone compani'-s ' . 1. wfth com"^-^ property in the State of Tennessee to file with the Comp- be"fore fi?8t' trollcr of the State on or before the first day of May, 1897, day of May. ^^^ biennially thereafter, on or before said date, the fol- ^scheduiT*** lowing schedules: The schedule required of the owner of shall contain. .i i . j • . i i • j* any railroad property engaged m the business oi commoi Tax Digest. 169 carriers shall contain a statement of all its property — real, personal, and mixed — owned or leased by such company, setting forth therein the length in miles of its entire road- bed, switches, and side tracks; showing the number of miles lying in this State, in each county of this State, and each incorporated town in this State, and the value of the whole; the amount of the capital stock, bonded debt, the gross annual receipt of the preceding fiscal year ; the num- ber of cars, their classes and value ; the number of engines and their value ; the location, description, and value of all depot buildings, warehouses, and other real estate, where located; and all real, personal, and mixed property be- longing to the company not before enumerated, together with its value. The schedule required of the owners of ^gAph and telegraph and telephone properties shall contain a com- sch^^duies plete statement of the number of miles of lines of wires of taiu. its entire property, and showing how many miles thereof are in this State and in each incorporated town and county, together with the value of the whole ; the total number of instruments in use in this State, and their value ; the num- ber of batteries, and their value ; the captial stock ; the gross receipts from the business in this State during the preceding fiscal year; and the location, value, and descrip- tion of all other property — real, personal, and mixed — in this State. Sec. 3. Be it further enacted. That said schedules shall '^8ha°irbl"ilri- be verified by the affidavit of the ovnier or receiver of any affidavit. such property; and if owned by a corporation or joint stock company, the President or Secretary shall make such afil- davit ; and said schedule shall be filed with the Comptroller failure to of the State within the time above prescribed, and the SchKfuieSJf- owner of any such property refusing or failing to file said waive/of schedules shall be deemed to have waived the mode and heard as to . , asbessments. manner of ascertaining the value of such property, and shall not be permitted to be heard in opposition to the valuation fixed upon such property by said State Tax As- 170 Tax Digest. Aiso^^^i^.ooo sessors, and shall, in addition, be liable to a penalty of $1,000; and it shall be the duty of the Attorney-General ^nly-Geuemf; ^'^ the State to sue for and collect the same before any court of competent jurisdiction in the same manner as any other debt, penalty, or forfeiture is now collected by law. ^SYdinver Sec. 4. Be it further enacted. That said State Tax As- assessors. sessors shall receive from the Comptroller the schedules filed immediately upon their organization, and it is hereby made the duty of the Comptroller to deliver the same to said State Tax Assessors, and they shall immediately pro ceed to ascertain the value of said property for taxation. "^vaiuTnliuof ^EC. 5. Be it further enacted. That said State Tax As- e?ty^shan^' scssors, in arriving at the valuation of said property, shall taistookrc^or- have in view and look to the capital stock, the corporate erty^, fran°^^ property, frauchiscs of each company, and the gross re- gross re- ceipts, and the market value of the shares of stock and ceipts. bonded debt; and to ascertain these facts they are hereby Can summon invcstcd with the power to summon before them any person witnesses, ad?n""ster or persons and call for any books, administer oaths, and examine any such person or books touching any matters deemed necessary to enable them to arrive at the correct value of such property ; and they may issue summons to any county in the State to be executed by the Sheriff of such county. Any person so called on to testify shall be Falsely swear- ^ . '. ing is perjury, guilty of pcrjury if he shall testify falsely, and any per- Punishment SOU failing to attend when summoned shall be guilty of a and fine. misdemeanor, punishable by a fine of $100 and thirty days in jail. What road oi Sec. 6. Be it further enacted, That the road of any rail- railroadcom- i n • i i '• i panifcs shall road property shall include all said tracks, switches, What line of bridges, trcstles, ties, rails, and superstructures of every tlieihine*''^ kind ; that the line of any telegraph and telephone com- shairrncfude. pauy shall include all wires, poles, instruments, and rights of way. Distributable Sec. 7. Bc it further enacted. That the roadbed, rolling property ^g- fined. stock, franchises, choses in action, and personal property « Tax Digest. 171 of a railroad property having no actual situs shall be known as distributable property, and shall be valued sep- arately from the other property; and after ascertaining the total value of such distributable property wherever situated and after having deducted from this value $1,000, tion. said Assessors shall divide the remainder by the number of miles of the entire length of the road, and the result j^j^^^j^g^^gg. shall be the value per mile of such distributable property "'"• for the purpose of taxation ; and the value per mile of such distributable property shall be multiplied by the number of miles in this State, and the product thereof shall be the sum to be assessed against such property for State pur- poses ; and the value per mile so ascertained shall be multi- plied by the number of miles in each county or incorpo- rated city, and the product shall be the amount to be as- sessed upon such property by said counties and incorpo- rated towns, respectively. Sec. 8. Be it further enacted. That the depot buildings ^p^plrfy and other property — real, personal, and mixed — shaving an actual situs shall be known as the localized property of such railroad, and shall be valued separately, accordingly as the same ma^t' be located in any of the counties or in- corporated tOT^Tis in this State. Sec. 9, Be it further enacted^ That it shall be the duty 1keep*minutes of the Secretary of said Assessors to transcribe into a well- papers, etc. bound book the entire proceedings of said Assessors, to be approved and signed by them each day. The Secretary shall carefully preserve and file away all reports, docu- ments, and proof taken and used by said Assessors. Sec. 10. Be It further enacted. That said Assessors require addi- shall, in addition to the schedules hereinbefore required, and 'must ^ _ caus<' same take such additional proof and require such additional in- 1° ^® 5^;^?,^°®** formation of the value of any property to be assessed by them as may be deemed proper; but such additional evi- dence shall be reduced to writing and an opportunity afforded, if desired, to the owner of any property to submit to writing. 172 Tax Digest. I Corporations additional evidence or counter evidence to that required can submit ' deSce?'^ **^^" ^.y ^^^^ Assessors, and the records of the Assessors shall at all times be open to inspection to the owner or owners of any property assessable under the provisions of this Act. '^Stfstbp^com- Sec. 11. Be it further enacted, That said assessments Mouday in*^^ shall be Completed on or before the first Monday in Aug- "^"^ " ust, and within ten days from the first Monday in August Corporations car. file excpp- the owner of any property assessed may appear and nle tions within / i i ./ ./ i r- flrst*^Monai*v '^ ^^^^P*^^^^ ^^ ^^^^ asscssmcuts, together with such evi- in August, dence as they may desire to submit as to the value of the Assessors shall property asscsscd ; and at the expiration of said ten days ex"ce'ptk)'ns^ Said Asscssors shall reassemble and examine such addi- vaiuatinns tioual cvidencG and exceptions as may have been filed, and change the valuation accordingly. On or before the first By first Mon- " ^ ^ •' temberl^u' ^^^^^.7 ^^ September said State Tax Assessors shall file beffi with ^^*^ *^^ Comptroller the assessments made by them, to- Comptroiier. gather with all other records of every kind and character. ^^^^^! .. Sec 12. Be it further enacted. That the Governor, Equalization. ' ' Treasurer, and Secretary of State are hereby constituted a Board of Equalization, of which the Governor shall be chairman, and the Secretary of State, secretary ; and with- in three days after the Comptroller shall have received must deliver the asscssmeuts and records from said State Tax Assessors all papers to . -r» 3 Equalizers, j^e shall deliver the same to the Governor, and said Board of Equalization shall proceed to examine said assessments so made by the Assessors, and they are hereby authorized Can increase or to iucrcasc or diminish the valuation placed upon any assessments, property valued by said Assessors, and are further author- ized to require of said Assessors any additional evidence Can demand of ^^^^^^^^ ^^-^ ^^® ^^ morc of the properties assessed, and ditioiiaTev^-" shall cousidcr such additional evidence so furnished by dence. g^|^ Asscssors in fixing the correct value of any property so assessed ; and said assessments shall not be deemed corn- Assessments plete until corrected and approved by said Board of Equal- must b-ap- r . 1 1 /-( . 1 1 1 . 1 n proved by izatiou, and the Governor is hereby authorized to call to- Equalizers. ' gether said Assessors at any time to perform the duties im- posed upon them. Tax Digest. 178 Sec. 13. Be it further enacted. That on or before theBy^^r*^ _^ third Monday in October said Board of Equalization shall E^u^a^fLrs certify to the Comptroller the valuation fixed by it upon SseLmenSo each property assessed under this Act, and the action of °™p"° ®'- the Board of Equalization in fixing the valuation of such property shall be conclusive and final, and the valuation so fixed shall be assessed against said property and the taxes due thereunder be paid. Sec. 14. Be it further enacted. That as soon as the^ruSmedi- Comptroller shall have received said valuation from the tahfamou'nt T->ic-nT«iin ' 1 f of taxes due Uoard oi Equalization he shall ascertain the amount of state, and certify the taxes due the State from the owner of each property as- f^^^^ ^° •'* sessed, and notify the owner of same by letter or other- ooun^gg** wise; and he shall certify to the County Court Clerk of each county in which any of such property lies the amount to be taxed in said counties, respectively, for county pur- poses, and likewise to the Mayor of any incorporated town the amount to be taxed by such town. Sec. 15. Be it further enacted. That the taxes so as- ®*J*^'^°y^^^*"es sessed in behalf of the State, counties, and cities shall be frSmJanuJry a first lien upon the property from the 10th of eTanuary of l^d'e^ihT-* the year for which the taxes are assessed, and they shall Sther taxes, be due and delinquent as all other ad valorem taxes. Sec. 16. Be it further enacted. That the taxes so as- ^°jjyg*^'°JJ®' ^ sessed on behalf of the State shall be collected by the state tax. Comptroller and paid into the State Treasury as soon as received by them ; and if the same shall become delinquent, he shall issue distress warrants aerainst the owner of any comptroller , _,- .-^ . , _, , -, . must issue such property to any Sheriff in the State, whose duty il distress war- shall be to collect the same and make a return thereof delinquents, within thirty days; and if the taxes shall not be collected by the Sheriff, it shall be the duty of the Comptroller to advertise said property for a period of thirty days by weekly publications in a newspaper published in the city of Nashville, Tenn., and, at the expiration of such time, sell at the courthouse door said property for cash, free 174 Tax Digest. from the equity of redemption, and execute to the pur- chaser a deed or deeds to the property so sold, and, after reserving the expenses of such sale and the taxes, together with six per cent interest from the time the same became delinquent, hold the remainder subject to the order of the owner of such property so sold. ^eountyuxes Sec. 17. Be it further enacted. That the taxes due to any county or city shall be collected as any other county or city taxes may be collected by law and at the rate fixed by such county or city. ^as°sessmeHts. ^^^* •^^* ^^ ^'^ further enacted. That said assessments shall be made biennially, beginning with the year 1897. '^U^iegiaph ""^ Sec. 19. Be it further enacted. That the State Tax As- on^^ass^es^sed sessors shall not assess any other telephone and telegraph sessors with property except the lines of wire, poles, instruments, bat- etc. ' teries, etc. ; but real estate and personal property having ^*iirs^oSaity an actual situs shall be assessed by regular county and city assessed by . county and ASSCSSOrS. city assessors m <. • • Sec. 20. Be it further enacted. That if at any time it shall appear to the satisfaction of the Governor of Ten- nessee that any railroad, telegraph, or telephone company is inadequately assessed, or that its property has been omitted from taxation, or any new line has been con- (Jovernor noti- i . i ni i -i . i ' i ^ i n i ^ fies assessors structcd, it shall be his duty, and he shall have the power, to make back ' •' ^ x- / assessments, to conveuc the Said Board of Assessors to make the proper assessment, and they shall have the power to do so, and their assessment shall go to the Board of Equalizers as upon appeal upon the record as is provided in cases of Manner of back asscssmcut in tho first instance. The Board of Equalizers shall examine and act upon such record as soon as prac- ticable, and certify their final action to the Comptroller, the correction of the taxes so assessed to be then proceeded ^^shaiS back with according to the regular course; and neither the ?old?te?e-' Comptroller of the Treasury nor any other officer than telephone said Board of Assessors shall have the power or authority companies. "^ Tax Digest. 175 to back assess or assess any railroad, telephone, or tele- o^raph company. Sec. 21. Be it further enacted. That all laws and parts ^fliSluTs" of laws in conflict with the provisions of this Act be, and ^^^^^'^ the same are hereby, repealed, and that this Act take effect from and after its passage, the public welfare requiring it. Passed April 5, 189Y. (Signed) JOHN THOMPSOIST, Speaker of the Senate. (Signed) MOEGAIST C. PITZPATRICK, Speaker of the House of Representatives. . Approved April 30, 189Y. (Signed) KOBEET L. TAYLOE, Governor. LAW Kequiring Clerk and Master, in Reference fo Taxes, to Provide Tax Collectors With Certain Data, Being Chapter 9, Acts of 1897, AND ENTITLED AN ACT to amend Chapter 68 of the Acts of the Thirty-seventh General Assembly, passed on December 9, 1871, entitled "An Act to provide for the collection of all taxes that are a lien upon real estate sold under a decree of any court in this State." Section" 1. Be it enacted by the General Asse7nhly of the' State of Tennessee, That in ascertaining the taxes due under a reference as required by said Act, the Clerk or Clerk and Master shall issue to each of the officials charged with the collection of any taxes that might or could be a lien on said property a statement giving the style and number of the cause, a description of the property sold, and the name of the party or parties out of whom the title is or is to be divested; whereupon each of said officials shall certify to said Clerk or Clerk and Master an itemized statement of the taxes, interest, penalties, and costs that are at that date a lien upon said land in his hands for collection, from which statement the Clerk or Clerk and Master shall report to the court the amount of taxes, inter- est, penalties, and cost that is a lien on said land. Sec. 2. Be it further enacted. That the only fees for making a tax report under the provisions of this Act shall be one dollar and fifty cents ($1.50) to the Clerk or Clerk and Master for issuing said statement, filing the certifi- cate of said officials, making the Clerk's or Clerk and Master's report, and filing the same. 176 Tax Digest. 177 Sec. 3. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed February 11, 1897. (SigTied) MORGAN C. FITZPATRICK, Speaker of the House of Representatives. (Signed) JOHN THOMPSON, Speaker of the Senate. Approved February 12, 1897. (Signed) ' ROBERT L. TAYLOR, Governor. AN ACT Enlarging Povers and Duties of District Attorneys General CHAPTER 271. Senate Bill ISTo. 453. AN ACT to define and enlarge the pov/ers and duties of the Dis- trict Attorney General of the State. Section 1. Be it enacted hy the General Assembly of the State of Tennessee, That all criminal cases removed from a State court to any inferior Federal court shall be prosecuted in the Federal court by the District Attorney of the State court from which the particular case was re- moved. Sec. 2. Be it further enacted, That it shall be the duty of the District Attorneys to co-operate and assist, upon the request or direction of the Attorney-General for the State, in the bringing, prosecution, defense, preparation, and trial of all cases in the Circuit and Chancery Courts in which the Attorney-General of the State is now or may hereafter be required to appear for the protection of the State or the public interest. Sec. 3. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed April 22, 1899. SEID WADDELL, Speaker of the Senate, JOSEPH W. BYEl^S, Speaker of the House of Representatives. Approved April 22, 1899. be:n'to]^ McMILlie", Governor. 178 POPULATION, ACCOKDING TO THE FEDERAL CENSUS OF 1900, OF THE COUNTIES, CITIES, TAXING DISTRICTS. AND TOWNS OF ONE THOUSAND INHABITANTS OR OVER. Anderson 17,(534 Clinton, 1,111. Bedford 23,845 Shelbyville, 2,236. lienton 11,888 Bledsoe 6,626 Blount 10.206 Maryville, 1,686. Bradley ._: . 15,750 Cleveland, 3,858. Campbell 17,317 .Jellico, 1,283. Cannon 12,121 Carroll .__ 24,250 McKenzie, 1,266; Huntingdop, 1,332. Carter 16,688 Cheatham 10,112 Chester 9,806 Henderson, 1"323. Claiborne 20,696 Clay 8,421 Cocke 19,153 Newport, 1,630. Coffee 15,574 TiiUahoma, 2,684. Crockett 15,867 Cumberland 8,311 Davidson -__ 122,815 Nashville, 80,865. Decatur 10,439 Decaturvilie, 1,463. DeKalb 16,460 Dyer 23,776 Dyersburg, 3,647; Newbern, 1,433. Dickson 18,635 Dickson, 1,363. Fayette 29,701 Fentress 6,106 Franklin 20,392 Winchester, 1,338. I Gibson 30,408 Humboldt, 2,866; Trenton, 2,328; Milan, 1,682; Dyer, 1,204. Giles 33,035 Pulaski, 2,838. Grainger 15,512 Greene 30,506 Greeueville, 1,817. Grundy 7,802 Hamblen 12,728 Morristown, 2,973. Hamilton 61,695 Chattanooga, 30,154. Hancock 11,147 Hardeman 22,976 Bolivar, 1,03.5. Hardin 10,246 Hawkins 24,267 Rogersville, 1,386. Haywood 25,189 Brownsville, 2,644. Henderson 18,117 Lexington, 1,332. Henry 24,208 Paris, 2,018. Hickman 16, 367 Houston.-.. 6,476 Erin, 2,020. Humphreys ___ 13,398 Jackson . 15,039 James 5,407 Jefferson -.. 18,.590 Johnson 10,589 Knox 74,302 Knoxville, 32,637, Lake 7,368 Lauderdale 21,971 Ripley 1,640. Lawrence 15,402 Lewis 4,455 179 180 Tax Digest. Lincoln 26,304 Fayetteville, 2,708. Loudon _ 10,838 McMinn _ 19,163 Athens, 1,849. McNairy 17,760 Macon 12,881 Madison 36,333 Jackson, 14,511. Marion .-. 17,281 South Pittsburg, 1,789. Marshall 18,763 Lewisburg, 1,421. Maury 42,703 Columbia, 6,052; Mt. Pleasant, 2,007. Meigs 7,491 Monroe 18,585 Sweetwater, 1,716. Montgomery 36,017 Clarksville, 9,431. Moore 5,706 Morgan _ 9,587 Obion 28,286 Union City, 3,407; Obion, 1,034. Overton 13,353 Perry 8,800 Pickett 5,366 Polk 11,357 Putnam 16,890 Rhea 14,318 Dayton, 2,004. Roane 22,738 Rockwood, 2,899; Harriman, 3,442. Robertson 25,029 Springfield, 1,732. Rutherford 33,543 Murfreesboro, 3,999. Scott 11,077 Sequatchie 3,326 Sevier 22,021 Shelby 153,557 Memphis, 102,320. Smith ^__ 19,026 Stewart..- _ 15,224 Sullivan. 24,935 Bristol, 5,271. Sumner. 26,072 Gallatin, 2,409. Tipton 29,273 Covington, 2,787. Trousdale 6,004 Unicoi 5,851 Union. 12,894 Van Buren 3.126 Warren 16,410 McMinnville, 1,980. Washington 22,604 Johnson City, 4,645. Wayne 12,936 Weakley 32,546 Martin, 1,730. White .' 14,157 Williamson 26,429 Franklin, 2,180. Wilson 27,078 Lebanon, 1,956. Whenever a privilege applies to all cities, taxing districts, and towns, with no minimum limit as to the number of inhabitants, the tax applies even if the city, taxing district, or town is not incorporated. VARIOUS ACT5 Fixing Fees and Taxes CoUeeted by Secretary of State CHAPTER 2 (Acts of 1899). Seistate Bi-ll 1^0. 6. AN ACT to be entitled "An Act to fix the fees to be charged in the office of Secretary of State." Sectiois' 1. Be it enacted hy the General Assembly of Ike State of Tennessee, That from and after the passage oi this Act the following fees shall be charged in the office of the Secretary of State — to wit: For commission of each notary public $ 3 00 For commission of each Commissioner of Deeds. 10 00 For commission of each appointee of the Gov- ernor 5 00 For each requisition 5 00 For each warrant on requisition 3 00 For granting and recording each domestic charter of incorporation having a capital stock 10 00 For each certified copy of a domestic charter of incorporation . .-. 10 00 For each certified copy of a foreign charter of in- corporation 20 00 For each abstract of charter of a foreign charter of incorporation 20 00 For filing each charter of a foreign corporation . . 20 00 For attaching the Great Seal to any document (except those herein named, and pardons) .... 2 00 For filing articles of consolidation of corporations (in addition to tax) 25 00 181 182 Tax Digest. For filing other articles of agreement between cor- porations 25 O'i For each charter or certificate of a mnnicipal cor-. poration 50 00 Sec. 2. Be it further enacted. That on every charter of -incorporation granted for the general welfare of society, and not for individual profit, except charters granted for purely religious or educational purposes, there shall be charged in said office a fee of twenty-five dollars ($25). Sec. 3. Be it further enacted, That this Act shall not apply to commissions of justices of the peace, judges, or chancellors, nor to the commissions, certificates of elec- tion or appointment of any other constitutional officer, nor to the commissions or certificates of appointment of any officer who shall serve without compensation. Sec. 4. Be it further enacted. That this Act shall not be construed as repealing any charge made in said office under existing laws for any service not specified herein. Sec. 5. Be it further enacted, That this Act shall not be construed as amending or repealing any existing law under which the fees paid in the office of the Secretary of State become revenue. Sec. 6. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed January 20, 1899. SEID WADDELL, 8peaher of the Senate. JOSEPH W. BYRN^S, Speaker of the House of Representatives. Approved February 25, 1899. BE^^TOK McMILLm, Governor. A true copy: WILLIAM S. MORGAlSr, Secretary of State. Tax Digest. 183 CHAPTEK 431 (Acts of 1899). Se]jtate Bill No. 422. AN ACT to impose taxes upon corporations, associations, and joint stock companies chartered or incorporated under the laws of any other State or country for the privilege of coming into this State for the purpose of doing business here, and to provide for the collection of the same and the payment thereof into the State Treasury. Sectio^n' 1. Be it enacted by the General Assembly of the State of Tennessee, That the coming into this State of any corporation^ association, or joint stock company char- tered or incorporated nnder the laws of any other State or conntry for the purpose of doing business here is hereby declared and made a privilege. Sec. 2. Be it further enacted. That every corporation, association, or joint stock company chartered or incorpo- rated nnder the laws of any other State or conntry, and having a capital stock, shall pay into the office of the Secretary of State, for the use of the State, upon filing a copy of its charter as required by Chapter 31 of the Acts of 1877, and Chapter 122 of the Acts of 1891, a tax of one hundred dollars for the privilege of coming into this State for the purpose of doing business here; provided, that insurance companies shall be credited by the amount of fees paid to the insurance commissioner upon entering the State to do business. Sec. 3. Be it further enacted. That it shall be the duty of the Secretary of State to report and pay to the State Treasurer, quarterly, all taxes collected under this Act. Sec 4. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed April 18, 1899. Approved April 24, 1899, at 6:35 p.m. 184 Tax Digest. AMENDING TAX ON FOREIGN CORPORATIONS CHAPTER 239. Senate Bill 'Ro. 535. AN ACT to amend "An Act to impose taxes upon corporations, associations, and joint stock companies chartered or incor- porated under the laws of any other State or county for the privilege of coming into this State for the purpose of doing business here, and to provide for the collection of the same and the payment thereof into the State Treasury," said Act being Chapter 431 of the Acts of 1899." Sectioi^ 1. Be it enacted by the General Assembly of the Slate of Tennessee, That the coming into this State of any corporation, association or joint stock company char- tered or incorporated under the laws of any other State or country, for the purpose of doing business here, is hereby declared and made a privilege. Sec, 2. Be it further enacted. That this section is amend- ed to read as follows: That every corporation, associa- tion or joint stock company chartered or incorporated un- der the laws of any State or country, and having a capital stock, shall pay into the office of the Secretary of State for use of the State, upon filing a copy of its charter as re- quired by Chapter 31 of the Acts of 1877 and Chapter 122 of the Acts of 1891, a tax upon its capital stock as follows, to wit : Companies of $100,000 and less, $50. Companies over $100,000 and not more than $250,000, $100. Companies over $250,000 and not more than $500,000, $150. Tax Digest. 185 Companies over $500,000 and not more than $1,000,' 000, $200. Companies over $1,000,000 and upward, $250; pro^ vided, that any company chartered under the laws of an- other State desires to locate its principal office and do all of its business in and from Tennessee and have all or its main property holdings in Tennessee, it shall then pay a privilege tax of one-tenth of one per centum on the au- thorized capital stock just as domestic corporations are now required to do; and provided, also, that insurance companies shall be credited by the amount of fees paid to the Insurance Commissioner upon entering the State to do business. Sec. 3. Be it further enacted y That it shall be the duty of the Secretary of State to report and pay to the State Treasurer, quarterly, all taxes collected under this Act. Sec. 4. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed April 14, 1903. ED. T. SEAY, Speaker of the Senate. L. D. TYSOIST, Speaker of the House of Representatives. Approved April 15, 1903. JAMES B. FKAZIER, Governor. A true copy: Attest, JNO. W. MORTO:^, Secretary of State. 186 Tax Digest. CHAPTER 398. House Bill No. 816. AN ACT to be entitled an Act to amend Chapter 128 of the Acts of the General Assembly of Tennessee for the year 1901, en- titled ''An Act to provide revenue for State, county, and mu- nicipal purposes." Section 1. Be it enacted hy the General Assembly of the State of Tennessee, That Chapter 128 of the Acts of the General Assembly of the State of Tennessee, for the jear 1901, entitled an Act to provide revenue for State, county and municipal purposes, be and the same is hereby amended by striking out the 10th section thereof and sub- stituting in lieu thereof the following: "That whenever hereafter any corporation organized un- der the laws of this or any other State, foreign or domes- tic, shall by lease, purchase, consolidation or merger, ac- quire the property of any other corporation having fran- chises derived from this State, and shall by virtue of such lease, purchase, consolidation or merger, exercise such franchise, then the corporation so acquiring such property and exercising such franchise shall pay into the State of Tennessee a privilege tax of one-tenth of one per cent on the amount of the outstanding capital stock of the corpo- ration whose property and franchises shall have been ac- quired. After such lease, purchase, consolidation or mer- ger shall have been effected, said privilege tax shall be collected by the Secretary of State and by him paid into the treasury. Sec. 2. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed April 3, 1903. L. D. TYSOi^sT, Speaker of the House of Representatives. ED. T. SEAY, Approved April 10, 1903. Speaker of the Senate. JAMES B. ERAZIER, Governor. COMPFLATION OF LAWS TAXING CRIMINAL COSTS AND SUGGESTIONS TAXATIO^^ OF CKIMmAL COSTS. Inasmuch as the question of the liability of costs ac- ruing on account of criminal prosecutions as between the State and county seems to create some confusion, I here- \ith give the most important Acts bearing on the subject, vvith notes as to the ruling of this department, and cita- : ions where they have been sustained by the Supreme C^ourt. CHAPTEE 22 (Acts Extra Session 1891). VN ACT to amend Sections 5586 and 5587 of the Code of 1858, re- lating to the payment of costs in criminal cases, and to more clearly define what cost in criminal cases the State and county shall be held liable. Section 1. Be it enacted hy the Geiieral Assembly of the State of Tennessee, That Section 5586 of the Code of 1858, be so amended as to read as follows: The costs which have accrued in any criminal prosecution for oifenges punishable with death or by confinement in the penitentiary, in cases accruing under Sub-sections 1,3, and 5 of the foregoing section, shall be paid by the State. Sec. 2. Be H further enacted. That Section 5587 be so amended as to read as follows : Similar costs in criminal prosecutions for offenses punishable in any other way than by death or confinement in the penitentiary, also similar costs in criminal prosecution for offenses punishable with 187 188 Tax Digest. death or confinement in the penitentiary in cases accruing under Sub-sections 2 and 4 of Section 5585, shall be paid by the county. Sec. 3. Be it further enacted. That what is meant by costs in the foregoing sections is all costs accruing under existing laws on behalf of the State or county, as the case may be, for the faithful prosecutions and safe-keeping of the defendant, including the cost of boarding juries and that of the jailer; but nothing in this Act shall be so construed as to require the State to pay any cost for guard- ing the jail to prevent mob violence, or to prevent rescue or the prisoner's escape, or for transporting to any other county for safe-keeping on any account whatever ; but the same shall be paid by the county in which the crime was committed, or claimed to have been committed. Sec. 4. Be it further enacted. That the judge trying the case and the Attorney-General are hereby granted full power, and it is hereby made their duty to examine into, inspect, and audit all bills of cost accruing against the State or county, and disallow any part or all of said bills of cost that may be illegally or wrongfully taxed against the State or county. Sec. 5. Be it further enacted. That the State Comp- troller, judge or chairman of the County Court, after said bills have been examined and approved by the Judge and Attorney-General, and hereby granted full power, and it is hereby made their duty, to examine into, inspect, and audit all bills of cost accruing against the State or county, and disallow any part of said bills of cos^that may be illegally or wrongfully taxed against the State or county; and the State Comptroller, judge or chairman of the County Court may disallow any and all costs taxed against the State or county on account of malicious, friv- olous, or unnecessary prosecution, in the event the Judge and Attorney-General should, by mistake or otherwise, ap- prove any of buch bills. Tax Digest. 189 Sec. 6. Be it further enacted, That all laws and parts of laws in conflict with this Act, be, and the same are hereby, repealed, and that this Act take effect from and after its passage, the public welfare requiring it. Passed September 19, 1891. W. C. DISMUKES, Speaker of the Senate. THOS. R MYERS, Speaker of the House of Representatives. Approved September 19, 1891. joh:n' p. buchanai^. Governor. After the passage of the above Acts the State was only liable for convictions, acquittals, and abatement by death in felony cases. Comptroller Allen ruled that all jail fees and cost of boarding juries should be taxed in the bills of cost after the final disposition of the case, and was sustained by the Supreme Court in an oral opinion, Caswell v. State. The result was that the following Act was passed for the relief of Sheriffs: CHAPTER 138. AN ACT to amend Chapter 22 of ,the Acts of the Extra Session of 1891, entitled "An Act to amend Sections 5586 and 5587 of the Code of 1858, relating- to the payment of cost in criminal cases, and to more clearly define what costs in criminal cases the State and county shall be held liable, passed September 19, 1891, and approved September 19, 1891, and to prescribe for the more prompt and efficient payment of the jail fees and boarding fees. " Section 1. Be it enacted by the General Assembly of the State of Tennessee, That in all felony cases, after in- dictment is found, in which the State may eventually be- come liable, that the Judge may render judgment against the State for, and certify at the adjournment of each term of the court, all fees of the Sheriff for board of the 190 Tax Digest. prisoners ; also the fees for boarding the juries in cases in which no final disposition has been had. Sec. 2. Be it further enacted. That all of said fees may be made out in one bill, but each case shall show the date of indictment, the date of commitment, the date or dates of boarding the jury, and rate charged for same, and up •to what date judgment has been given for said costs, and of all previous dispositions of any previous court in said case or cases. Sec- 3. Be it further enacted. That if, on the final dis- position of the case, the State shall be held liable for the costs, the Clerk shall only tax the difference between the amount previously collected and the amount due to date of final disposition, or not more than fiYQ days thereafter, as the case may be, as now provided for by law. Sec. 4. Be it further enacted. That in. the event the court shall not hold the State liable for the costs in any such cases when finally disposed of, it shall be the duty of the Clerk to include all the costs previously paid by the State on this account in his execution and in his bills of costs, and to collect and refund the same to the State in the same manner as he is required by law to pay over State revenue. Sec. 5. Be it further enacted. That Chapter 22 of the Extra Session of 1891 is hereby made to conform with the provisions of this Act. Sec. 6. Be it further enacted. That all laws and parts of laws in conflict with this Act, be, and the same are hereby, repealed, and that this Act take effect from and after its passage^ the public welfare requiring it. Passed April 5, 1893. WM. C. DISMUKES, Speaker of the Senate. J. A. TKOUSDALE, Speaher of the Hov^e of Representatives. Approved April Y, 1893. P. TIJElSrEY, Governor. Tax Digest. 191 Since the passage of the above Act jail and jury bills jiave been taxed separately from other costs at the adjourn- ment of court. 'No jail fees should be taxed against the State unless the defendant has been indicted and the bill should show the: Date of commitment. Date of indictment. Offense charged. wnense cnargea. Dates for which board is charged. Date and disposition of case. D.i« ..J ■"—■;;. ; . ,,,,e„d.„i, if ho i. not A, .„o-eo.i •»!|»""" •''''';, o, ji.. 1. i.ii I*'"" :e:t°o.r::i;;£-rtir^» in Section 3. CHAPTER 20 (Acts 189Y). AN ACT to regulate and restrict the payment of costs and fees in criminal prosecutions. Section 1. Be it enacted hy the General Assembly of the State of Tennessee, That neither the State of Tennes- see nor any county thereof shall pay or be liable in any criminal prosecution for any costs or fees hereafter accru- ing, except in the following classes of cases: First. — Cases of homicide, rape, robbery, burglary, arson, embezzlement, incest, or bigamy, where the prose- 192 Tax Digest. cution has proceeded to a verdict in the Circuit or Crim- inal Court. Second. — Cases under the small offense law where de- fendant has submitted before a Justice of the Peace and been sent to the workhouse ; and, Third. — All cases where the defendant has been con- victed in a court of record and the execution issued upon the judgment against the defendant has been returned nulla bona; Provided, That neither the State of Tennessee nor any county thereof shall be liable for or pay any costs in any criminal case where security has been accepted by the officer taking the security, and an execution, afterwards returned nulla bona, as to the defendant and his securities. Provided, That compensation for boarding prisoners, expenses of keeping and boarding juries, compensation of jurors, costs of transcripts in cases taken to the Supreme Court by appeal or writ of error, mileage, and legal fees for removing or conveying criminals and prisoners from one county to another, or from one jail to another, and compensation and mileage of witnesses for the State duly subpoenaed and required to attend before any court, grand jury or magistrate in a county other than that of their residence, and more than five miles from such residence, and where any witness for the State shall be confined in jail to await the trial in which he is to testify, shall be paid in all cases as heretofore. Seq. 2. Be it further enacted. That neither the State of Tennessee nor any county thereof shall pay or be liable in any criminal case or prosecution for the fees, costs or mileage which may hereafter accrue in favor of any wit- ness who shall, at the time of his attendance as such wit- ness before any court, grand jury or magistrate, reside within five miles of the place where he attends as such witness. Sec. 3. Be it further enacted. That this Act take effect Tax Digest. 193 from and after its passage, the public welfare requiring it. Passed February 2, 1897. (Signed) MOKGAlSr FITZPATRICK, Speaker of the House of Representatives. (Signed) JOHjST THOMPSOIST, Speaker of the Senate. Approved February 3, 1897. ROBT. L. TAYLOR, Governor. 1. Acquittals paid hereafter only in cases provided in Sub-section 1 of Section 1. 2. Convictions paid as heretofore after execution has been issued and returned nulla bona. 3. N^o witness fee paid of witness living within five miles of place of trial either before magistrate, grand jury or court. 4. Where witness lives five miles or more, but not ten miles, Clerk should tax "more than five miles." CHAPTER 41 (Acts 1897). AN ACT to provide for the payment of salaries to District At* torneys General, and to provide for the payment to the State of all Attorneys General fees which may be collected from defendants or prosecutors paying costs. Section 1. Be it enacted by the General Assembly of the State of Tennessee, That in lieu of all fees, costs or other compensation, each District Attorney-General in this State shall receive a salary of twenfy-five hundred dollars per annum, payable quarterly out of the treasury of the State, upon the warrant of the State Comptroller. Sec. 2. Be it further enacted. That the fees now pro- vided by law for said Attorneys-General shall, as against bo li 194 Tax Digest. the defendant or prosecutor, remain a part of the costs in each criminal case where costs are in any way adjudged against and paid by the defendant or the prosecutor, and when collected shall be paid over to the Clerk of the Crim- inal or Circuit Court of the county where the case is pending, and shall be by him reported and transmitted to the State Comptroller at the same time and in the sam(3 manner as other State revenue is by law required to be reported and transmitted. Sec. 3. Be it further enacted. That this Act take effi from and after its passage, the public welfare requiring it. Passed January 22, 1897. (Signed) JOHIT THOMPSON^, Spealcer of the Senate. (Signed) MORGAE- C. FITZPATRICK, Speaker of the House of Representatives, Approved January 27, 1897. ROBT. L. TAYLOR, Govei^nor. Clerks will be held responsible for all fees of Attorneys- General coming or ought to come into their hands after January 27, and should be paid over as provided in Sec- tion 2. CHAPTER 29 (Acts 1897). AN ACT to amend Sections 527 and 5571 of the Code of Tennes- see, being Sections 585 and 6447 of the Milliken & Vertrees compilation, by adding certain words to each of the said sec- tions. Section 1. Be it enacted by the General Assembly of the State of Tennessee, That the following words be added to each of the sections 527 and 5571 of the Code of Ten- nessee, being sections 585 and 6447 of the Milliken k Tax Digest. 195 \'ertrees cornpilation, to wit: Iln making said certificate llie Judge and Attorney-General shall certify the aggre- ite amount of each bill of cost, writing said aggregate mount in both words and figures, and no bill of cost ■ all be paid unless so certified. Sec. 2. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed April 6, 1897. (Signed) JOHE" THOMPSO:Nr, Speaker of the Senate. (Signed) MOEGA]Sr C. FITZPATRICK, Speaker of the House of Representatives, Approved April 29, 1897. ROBT. L. TAYLOR, Governor, Clerks should see that this statute is complied with be- fore sending in costs for auditing. CHAPTER 307 (Acts 1899). Seis^ate Bill ISTo. 336. AN ACT to be entitled An Act to amend "An Act to regulate and restrict the payment of costs and fees in criminal prosecu- tions," being Chapter 20, Acts of 1897. Section 1. Be it enacted hy the General Assembly of the State of Tennessee, That Sub-section 1 of Section 1, Chapter 20, Acts of 1897, be amended by inserting after the word "bigamy," and before the word "where," the words, "larceny and assault with intent to commit mur- der," so that subscription shall read as follows : 1. Cases of homicide, rape, robbery, burglary, arson, embezzlement, incest, bigamy, larceny, or assault with in- 196 Tax Digest. tent to commit murder where the prosecution has pro- ceeded to a verdict in the Circuit or Criminal Court; provided, that in cases of larceny and assault with intent to commit murder no costs shall be paid by the State and county except the costs accruing to the Clerk of the court in which the case is tried, and the Sheriff or other officer executing the process in the case. Sec. 2. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed April lY, 1899. SEID WADDELL, Speaker of the Senate. JOSEPH W. BYRE'S, Speaker of the House of Representatives. Approved April 22, 1899. BENTOIT McMILLIIsr, Governor. l^OTE. — 1^0 fees will be paid in aquittals of larceny and assault with intent to commit murder except to Clerks of Circuit or Criminal Courts and Sheriffs executing the process of courts. CHAPTER 102 (Acts 1901). Senate Bill Xo. 180. AN ACT to regulate appeals in criminal cases. Section 1. Be it enacted hy the General Assembly of the State of Tennessee, That in all criminal cases appealed to the Supreme Court from the Circuit and Criminal Courts of this State, Avhere the judgment of the court is for a less penalty than death or imprisonment for life, and the defendant is in actual confinement in jail, when no Tax Digest. 197 bill of exceptions is filed in the time prescribed by the law, in said Circuit or Criminal Courts, the appeal shall not act as a supersedeas, and the defendant shall enter upon his term of service in the penitentiary or work- house at once after the expiration of the time for filing said bills of exceptions. Sec. 2. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed March 12, 1901. NEWTOIST H. WHITE, Speaker of the Senate. E. B. WILSOIT, Speaker of the House of Representatives. Approved March 15, 1901. BENTOiT McMILLIN", Governor. IN'oTE. — Where the defendant fails to perfect his ap- peal in the time allowed by law, the Sheriff should deliver the prisoner at once to the prison authorities, or he will be held at his the (Sheriff's) cost. CHAPTEK 300. Senate Bill l^o. 285. AN ACT to provide for taxing the prosecutor with the cost in cases of embezzlement and fraudulent breach of trust where settlement has been made before the time of trial. Sectiok- 1. Be it enacted by the General Assembly of the State of Tennessee, That in all cases of embezzlement and fraudulent breach of trust, where it appears to the court that the defendant has made settlement before the 198 Tax Digest. time of trial, and the prosecutor fails to attend and prose- cute, that the court shall tax the prosecutor with all costs of the case. Sec. 2. Be it further enacted. That this Act take effe( from and after its passage, the public welfare requiring it. Passed March 28, 1903. ED. T. SEAY, Speaker of the Senate. L. D. tyso:n', Speaker of the House of Representatives. Approved April 2, 1903. JAMES B. FEAZIER, Governor. n CHAPTER 99. House Bill IsTo. 203. AN ACT making bail bonds and recognizances given by defend- ants in criminal cases, valid and binding for the personal ap- pearance of the accused before the Court from term to term until discharged by the Court and the accused not to be re- quired to renew the same unless ordered to renew the same • by the Court. Section 1. Be it enacted by the General Assembly of the State of Tennessee, That where the defendant in a criminal case, execution of a bond, or recognizance, before any court or other person authorized by law to take the same, for his personal appearance before a court, to an- swer a criminal charge, the said bond or recognizance shall be valid and binding upon the defendant and his sureties thereon, for the defendant's personal appearance before the court from term to term until the case is finally ter- minated or stricken from the docket, and the defendant discharged by the court; and the defendant shall not be Tax Digest. 199 required to renew said bond or recognizance unless or- dered to do so by the court because of the insufficiency of said bond in amount or the insolvency of the same or on forfeiture on bail, or for other good and sufficient causes ; provided that the sureties on said bond may surrender the prisoner and be released on said bond as now provided. Sec. 2. Be it further enacted. That where such bail, bond or recognizance is executed by the accused, the same shall be valid and binding on him and his sureties for his personal appearance before the court as prescribed by law, or is not payable or conditioned as prescribed by law for the appearance of the accused before the court from term to term of said court as if said bond or recognizance had expressly so stipulated and conditioned on its face, and no defect in said bond or recognizance shall avail the defendant and his sureties upon default to appear. Sec. 3. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed February 11, 1903. L. D. TYSON, Speaker of the House of Representatives. ED. T. SEAY, Speaker of the Senate. Approved March 11, 1903. JAMES B. FRAZIER, . Governor. 200 Tax Digest. CHAPTEK 48. House Bill l^o. 105. AN ACT to make it unlawful for any attorney practicing in the Courts of this State to sign any bond, or enter into any recog- nizance, as surety, for the appearance of any person charged with a criminal offense, and to provide a remedy for enforcing same. Section 1. Be it enacted hy the General Assembly of the State of Tennessee, That hereafter it shall be unlawfiil for any attorney practicing in the courts of this State, to sign any bond, or enter into any recognizance, as surety, for the appearance of any defendant or defendants in any criminal case pending against such defendant or defend- ants in said courts. Sec. 2. Be it further enacted. That any attorney violat- ing the provisions of the foregoing sections shall be deemed guilty of a misdemeanor, and upon conviction shall be fined not less than twenty-five ($25.00) dollars, nor more than fifty ($50.00) dollars. Sec. 3. Be it further enacted. That this Act take effect from and after its passage, the public welfare requiring it. Passed January 28, 1903. L. D. TYSOIST, Speaker of the House of Representatives. ED. T. SEAY, Speaker of the Senate, Approved January 30, 1903. JAMES B. FKAZIER, Governor. Tax Digest. 201 stjgqestio:ns to clerks. Under a recent order of the Supreme Court, the last accruing in the lower courts in criminal cases, where the case has been affirmed, is taxed in the lower court after execution has been returned nulla bona. The Clerk should state in his bill of cost to this office that it was affirmed at term of the Supreme Court, and judgment taken over against the State at- term of his court. ITEMIZE COSTS. If Clerks will specifically itemize all fees taxed, much trouble and confusion can be avoided. Observe the fol- lowing especially: 1. Grive the- number of words in all transcripts. 2. Tax only State subpoenas, motions, orders, witnesses, etc., and let bill of cost show. 3. Give number trips and terms attendance of wit- nesses is claimed and place where subpoenaed. 4. Where mileage for defendant and Sheriff is claimed, give point of arrest. 5. TsTo witness fee should be taxed unless he has proven his attendance in open court, and was properly summoned. Shannon's Code, § 7369. This statute must be rigidly en- forced. 3 Lea, 654. 6. One summons of witness is sufficient until the case is disposed of. Shannon's Code, § 5608. I will always be pleased to hear from Clerks, and cheerfully give them any aid in my power relating to the subject. Respectfully, THEO. E. KING, Comptroller. n GENERAL INDEX General Index A Section. Page. Actual cash value 4 49 Ad valorem taxes, all property assessed except exemption named 2 48 Ad valorem State tax 1 5 Abstract companies, privileg-e 4 6 Advertising- companies , privilege 4 6 Artists, privileg-e 4 7 Auctioneers 4 7 Assessor — Compensation 9(5) 54 " Counties having one 9(3) 54 " Vacancy filled 9(2) 53 " Term office 9 53 " Deputies, how appointed 9 (6) 55 " Liable acts of deputy 9(6) 55 " Bond 10 55 " Oath. 10 * 56 " Oath when assessment completed 10 57 " Unlawful assess less than cash value_ 10 58 " Report taxpayer refusing" to make oath 10 58 " ' Must add assessment books 11 59 " Must renew bonds after election 11 59 " Must visit realty assessed 13 60 " Must see each taxpayer 13 60 . " Must have taxpayer fill out blank schedules 13 60 " Power to admin is ter oaths 13 60 " Furnish blanks to taxpayers 13 60 " Assess wards and districts separately. 14 62 " Shall report failure to give in trust funds 17 64 " Make annual returns personalty, polls, and privileges 19 65 " Make biennial returns realty 19 65 " Make annual returns damage amount $200 20 65 " Make annual returns change owner- ship and improvements on realty 21 65 205 206 General Index. Section. Assessor — Certify errors tax books to trustee 21 " Assess corporations 22 " Power examine books and property corporations 22 " How assess corporations 22-34 " Assess banks, loan and investment companies , 25 " Shares banks assessed in wards or dis- tricts where corporations located 25 " Report all persons liable privilege tax 46 Attorney-general represents County Clerk in Su- preme Court 20 B Back assessment 31 Back-tax attorneys 75 Banks, loan and insurance companies 25 Banks, loan and investment companies pay tax levied on shares 25 Banks, shares stock assessed in wards or dis- tricts where located 25 Baseball parks, privilege tax 4 Bfcycles, privilege tax 4 Billiard tables, privilege tax 4 Billposters, privilege tax 4 Bookmakers, privilege tax 4 Breweries, privilege tax 4 Brokers, privilege tax 4 Butchers, privilege tax 4 Building and loan associations, paid Treasurer. 7 C Cash value, actual 4 Carlisle Life Tables, required 12 (( u u u Cemeteries, exempt taxation 2-3 Census 1900 governs 13 Chairman County Court: see County Judge Charitable, property so used exempt 2-2 Charters, incorporation, privilege tax 9 Circuit Clerk — Compensation land redemption _ _ 57 " " Issue writ possession purchases, _ 58 " " Liable all moneys collected tax sales _ 61 General Index. 207 Section. Page. Circuit Clerk — Seal entitle tax sale deed regis- tration 63 121 " " Report collections monthly 67 136 (ircuit Court, may confirm land sales 58 117-8 Clerk and Master, see that inheritance tax paid County Clerk 23 162 ( krk and Master, furnish certain data tax at- torneys ... 1 176 (heck rooms, privilege tax 4 12 Cigar stands, privilege tax 4 11 Circuses, privilege tax __ 4 12 Clocks, privilege tax 4 13 Coal or coke dealers, privilege tax 4 14 Coal oil companies, privilege tax 4 14 Collection agencies, privilege tax 4 15 Commercial agencies, privilege tax 4 15 Construction companies, privilege tax 4 15 Cotton-seed oil companies, privilege tax 4 15 Cotton compresses, privilege tax 4 16 Cotton factors, privilege tax 4 16 Crops growing exempt taxation 3-5 49 Collateral inheritance tax, who liable, rate 1 150 Constables, deputy trustees, make settlement May 1 _* 50 • 110 Constables, special bond collect delinquent tax __ 50 112 Corporations — Consolidations 10 43 " Quasi-public 33 66 " Manufactories 23 69 " Assessed at situs or principal of- fice 34 73 " Foreign assessed on business or property in State 34 73 " President or chief officer furnish schedule 68-70-74 " Realty assessed where situated __ 35 73 " Pay tax of shareholders 35 75 " Not exempt entirely under char- ter rights 36 76 " Foreign entering State pay tax __ 184 County Jvidge or Chairman, read bond to as- sessor 10 ■ 57 County Judge or Chairman, hold meeting dis- trict assessors __ 13 59 County Judge or Chairman, assess trust funds. . 18 64 Comptroller — Collect tax sewing machine agents and companies ". 4 33 208 General Index. Section. Comptroller — Collect privileg-es named 5 " Report amount received privileges 17-7 " Furnish Clerks blanks to report on 17 " Furnish schedules to County Clerk 16 " Receive statement railroad cars _. 4 " Collect tax on railroad cars 11 " Receive schedules railroads, tele- graph and telephone companies. 3 168 " Receive assessment, deliver Board of Equalizers 11 17'J " Certify assessments counties and municipalities 14 173 " Collect State tax railroad, tele- phone, and telegraph companies. 16 Costs, criminal County Clerks — Collect privilege taxes 4 " " Report collections monthly 17 " " Issue distress warrants for de- linquents __ 18 46 " " Keep bond assessors 10 55 " " Collect ad valorem tax on mer- chants 27 " " Power to back assess merchants. 27-4 " " Fee issuing merchants' bonds 28 " " Place unpaid privilege and mer- chants' bonds hands attorney. 29 " ^' Collect all privilege taxes 30 " " Back assess merch ants _ __ 31 " " Furnish State Board of Equal- izers statement assessments _ _ 33 " " Preserve oaths assessors, depu- ties, and County Board of Equalizers 37 " " Certify amount picked-up tax . . 39 " " Make out tax books 40 " " Furnish Comptroller tax aggre- gate 44 " " Collect privilege ad valorem tax merchants 48 " " Quarterly payments inheritance tax collections 18 " " Report appraisements inherit- ance tax monthly _. 14 " " Collect delinquent inheritance tax 15 General Index. 209 Section. Page. County Clerks — Give bond collection inheritance tax 17 160 " " State's agent collect inheritance tax IC) ir)9 County Courts — May levy for county purposes. _ r> 5 " " Levy privilege tax equal State. 3 5 " " Examine Trustee's report of de- linquents 70 128 " " Cannot release official paying revenue 73 131 B Dealer theater tickets, privilege tax 4 17 Distillers, privilege tax 1 4 17 Dog and pony shows, privilege tax 4 13 Delinquent lists turned in May 1 50 111 Delinquent real estate advertised June 1 51 112 " real estate sold . 53 113 " sales, tenant may purchase 53 113 " sales, State buy, when 54 ll Marriage license, privilege tax 4 j; Misdemeanor, do business without license 16 4^ N News company, privilege paid to Comptroller. P Penalty — Back assessment 31-0 8«i " County Clerk or Trustee refuse back assessment 31-6 S7 " Failure officers furnish State Board of Equalizers information 33 " Failure County Board of Equalizers comply with law 34 " County Judge, Clerk, District Attor- ney, or Revenue Agent 30 " Failure comply law to State Board-.. 38-15 102 " County Clerk 45 107 " Trustee fail collect poll tax 47 108 " Delinquent polls '_--_ 49 109 " Delinquent taxes 50 109 " Constable fail to pay over 50 111 " Failure to collect revenue 72 130 " Municipal taxes 74 1.;:'. " Collected by re venu e agents 80 Iio Personalty — How classified 8 :>.' " Transferred, pledged, or loaned to be listed 8 " Assessed annually 3 53 " 81,000 exempt- _- 2-0 49 Photographers, privilege tax _ 4 7 Pool tables, privilege tax 4 :l\ Parks, public, privilege tax 4 '?i> Pawnbrokers, privilege tax . 4 'J> Playing cards, privilege tax 4 :-'^ Peddlers, privilege tax 4 :-'s Plumbers and gasfitters, privilege tax 4 •.*9 Polls, tax — Assessed annually 3 49 " " Receipts 43 100 "• " Who pays 47 108 " State rate 47 los " " Delinquent penalty 50 111 General Index. 213 Sec/ioji. Page. I'opulation year 1000, counties and towns 1,000 inhabitants 1 7<>-80 Privilege tax — County may levy equal to State _ 3 5 " Collected by County Clerk 4 (i . " " Payers liable for penalty failure to pay 18 4(5 " " Assessed annually 3 49 " " Must be paid when business be- gun 14 44 Property — Assessed cash value 4 49 " Assessed owner January 10 5-1 50 " To whom assessed and when 5 50 Public property — United States, State, county, city — exempt 2 48 I 'ublic highways exempt 3-4 49 Pxirchaser tax sales — Certificate 56 116 " " Rights 78 . 137 B Railroad Commissioner assess railroad cars 3 Kailroad companies assessed by Railroad Com- missioner Railroad companies furnish statement railroad cars 3 Racetrack, privilege tax 4 Railroad ticket agents, privilege tax 4 Railroad companies, privilege tax . 5 Ranges, privilege tax _ 4 Real estate agents, privilege tax 4 Restaurants, privilege tax 4 Railroad cars — Taxes paid Comptroller 11 " " Assessed . 1 Real estate — Assessed biennially 3 " " How described 6 Religious, property so used exempt 3 Revenue Agents — May motion to back assess " " merchants 37- " " Bring suit name of State 73 " " Appointed by Comptroller 80 " *' Bond, oath, duties, compen- sation 80 " " Sue delinquent officers 80 " " Examine reports merchants. 37 " " Sue corporations 8t) " " Examine State institutions.- 80 145 167 145 30 31 37 39 30 31 147 145 4i> 51 48 79 131 1 39 139 140 83 143 143 214: General Index. Section, Page. Revenue Commissioners, elected, duty, compen- sation 79 i:}S S State tax — Ad valorem 1 Charters 9 Stable, sale, privilege tax 4 Stable, livery, privilege tax 4 Scalpers privilege tax 4 31 Stock yards, privilege tax 4 31 Sewing machine companies, privilege tax, paid Comptroller 4 32 Sewing machine agents, privilege tax, paid Comptroller 4 32 Securities, privilege tax 4 32 Street car companies, privilege tax 4 33 Skating rinks, privilege tax 4 33^ Sleeping car companies, privilege tax, paid Comptroller 5 31 Secretary State — Collects certain taxes and fees_ 181 " " Collects tax corporations en- tering State is:', Tax aggregate must be furnished Comptroller by November 1 44 107 Taxpayer — Guilty of perjury to swear falsely schedule 13-2 m " Penalty refuse to make schedule 13 (il " Cannot sue on notes not listed to assessor 15 (i'i " May motion Trustee 72-1) l.}:.' Taxes — Ad valorem, all property assessed, ex- emptions 2 48 " A first lien 32 87 " Dvie from October 1 42 103 " Ad valorem collected by Trustee 49 109 " Delinquent March 1 50 109 Tax sales — Purchaser may be superseded 59 ll'.i " " Purchaser must perfect sale at once 60 119 " " To State may be purchased private * sale .__ -. (53 120 " " Deed m 130 " " Acts 1895 • , (54 General Index. 215 Section. Page. Tax sales — Acts 1897 m 12(5 " Under Acts 185)5 77 136 Towns do not have to be incorporated 15 44 Transfers realty, State tax 8 42 Theater ticket dealers, privileg-e tax 4 17 Tenpin alleys, privilege tax .._ 4 21 Tipplers, privilege tax 4 25 Theaters, privilege tax 4 34 Turnpikes, privilege tax 4 34 Trading stamp companies, privilege tax 5 38 Telephone companies, privilege tax, paid Comp-: troller 5 39 Telegraph companies, privilege tax, paid Comp- troller - - *. 5 39 Terminal companies, privilege tax, paid Comp- troller .. 5 39 Telephone companies, assessed by Railroad Commissioner 167 Telegraph companies, assessed by Railroad Commissioner 107 Trust funds — Must be given in by agents 17 64 " " Penalty 18 64 Trustee — Collect tax on stock of banks, loan companies, investment companies, from president 25 75 " ]?ack assess 31 84 Collect picked-up tax 39 103 '' Write receipts in ink 43 106 '' Receipt poll taxes 43 107 " Cannot receipt taxpayer unless pays poll 47 108 " Makes list lands sold individuals 56 115 " Pay over to Circuit Clerk any excess tax sales 61 119 " May receipt joint owner his part taxes 68 127 " Must report and remit collections monthly 69 127 " Make final settlement 69 127 " Make annual report July 1 70 128 " Retain poll taxes 70 129 Make final settlement 71 130 'i Motion against lies 72-1 131 " Commissioners 73 132 " Sell municipal with other delinquents 74 133 " . Cannot sell property where bills have been filed 78 137 216 General Index. Section. Page. Trustee — Collect county tax railroad, telephone. and telegraph companies 17 174 U Undertakers, privilege tax 4 35 V Variety theaters, privilege tax 4 W ^ Warehouses, privilege tax 4 Water companies, privilege tax 4 36 Wild West shows, privilege tax 4 13 YC 356' Ml44Ji54 i^7 3 344 A3 THE UNIVERSITY OF CALIFORNIA UBRARY