United States Statutes at Large/Volume 3/13th Congress/2nd Session/Chapter 57

by United States Congress

April 14, 1814.

---

Chap. LVII.—An Act declaring the assent of Congress to an act of the General Assembly of the State of Tennessee, therein mentioned.

Assent of Congress given.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the assent of Congress is hereby given and declared to an act of the general assembly of the state of Tennessee, entitled “An act to provide for the more equal and equitable apportionment of the direct tax, laid upon the state of Tennessee by an act of the Congress of the United States at the last session, among the counties in this state:” Provided,Proviso. That if all the principal assessors shall not have been appointed prior to the first day of February last past, that then, and in that case, the principal assessors, in the respective assessment districts, shall suspend the delivery of the tax lists to the respective collectors for one month after the time allowed for the last appointed assessor to complete the assessments and make out his tax lists, to be delivered to the collector, during which time of one month, it shall be the duty of the several principal assessors to comply with the provisions of the above described act of the general assembly of the state of Tennessee.

Principal assessor last mentioned, to give notice to other principal assessors, by publication of time of meeting.Sec. 2. And be it further enacted, That it shall be the duty of the principal assessor last appointed, to give at least one month’s notice to the other principal assessors, by publication in the newspapers published at Nashville, Knoxville, and Hawkins court-house, of the time of meeting at the seat of government of said state to make the appointments aforesaid, which time of meeting shall be at least twenty days before the period at which the principal assessor last appointed will be required to deliver his tax lists to his principal collector.

If all the assessors do not attend at the place appointed, those appointed to make the apportionment.Sec. 3. And be it further enacted, That if all the principal assessors should not attend at the time notified as aforesaid, that then, and in that case, those that do attend shall proceed to make an apportionment for their respective districts, by making the quota of each county bear the same proportion to the aggregate amount of the direct tax already apportioned among the several counties of their respective districts, by the act of Congress passed at the last session, that the assessed value of the property of each county bears to the aggregate amount of the assessed value of the property of all the counties in the districts of those who do attend.

Provision in case any of the assessors appointed do not perform the duties of the office.Sec. 4. And be it further enacted, That if any one or more of the principal assessors shall fail to attend and perform the duties enjoined by the provisions of this act, and the act of the state of Tennessee, which is herein referred to, that then, and in that case, such principal assessor or assessors shall immediately afterwards proceed to make out tax lists and the tax shall be collected in their respective districts in the same manner as if this act had not been passed.

Approved, April 14, 1814.

Layout 3