comptroller; in both instances the suit is to be brought in the circuit or chancery court. They shall also be required to examine semi-annually, or oftener if in the opinion of the comptroller it is necessary, the reports of merchants, and inquire into the correctness of the said reports. In case of false statements, they shall have the power to instruct and demand of the county court clerks to issue distress warrants for the collection of revenue rightfully due the State or county. They shall also have authority to investigate any claims of the State or county for revenue due, and shall bring suit for the same, as above. They shall also have the authority, and it is made their duty, upon notice from the secretary of the county Board of Equalization, to proceed against assessors for malfeasance or misfeasance in office. For their services they shall be allowed not ex- Fees and exceeding fifteen per cent of the amount collected, received or retained. They shall be entitled to their actual traveling expenses, not exceeding five hundred ($500) dollars per annum, itemized and sworn to, and paid upon warrant of the comptroller, which shall be refunded to the State when their compensation aggregates one thousand ($1,000) dollars per annum. penses. They shall report and remit as other officials, on Various duties blanks, furnished them by the State comptroller, to the proper authorities. It is hereby declared a misdemeanor for any official to refuse to allow said revenue agents full and free access to all the books and records pertaining to or belonging to his office, and any official so refusing shall be liable to a fine of not less than one hundred ($100) dollars, nor more than five hundred ($500) dollars for each refusal. They shall by direction. of the comptroller, present and obtain allowance by the courts, both State and Federal, of all taxes whether privileges or ad valorem, due the State from property or its proceeds in the hands of receivers under appointment of the courts or otherwise in the custody of the law. They shall likewise bring and prosecute suits To prosecute upon direction of the comptroller, for all delinquent quent taxes. taxes due from railroads, express companies, news companies, telegraph companies, telephone companies, or. other taxpayer who is required to pay his taxes directly to the comptroller's office. In all suits brought or prosecuted by said revenue agents, if in the federal court the attorney general for the State shall assist therein, and if in the circuit or chancery courts the district attorney general of the district wherein the suit is pending shall assist therein, but the attorney general and district at suits for delin penalty. torney general shall not be entitled to any fees for such services. Indemnity To indemnify the State against the compensation and expenses of said revenue agents ten per cent will be added to the recovery in all suits brought by said revenue agent against companies or parties who pay directly to the comptroller's office. Said revenue agent shall not compromise any suit or claim due the State, except with the approval and consent of the Governor and comptroller to whom he shall first report all the facts when he deems a compromise advisable. Such compromise shall be in writing and endorsed with the approval of said officers and filed with the revenue agent's report in the comptroller's office. It shall be the duty of the district attorneys of the State to advise and assist said revenue agents in the discharge of their duties, and of the attorney general for the State to advise and assist them in the federal court and in matters before the supreme court. Revenue of ficers empow suit. Any officer whose duty is to collect county or muniered to bring cipal revenue on property or privileges shall have the power, and it is hereby made his duty where he cannot collect such taxes by the ordinary method of distress. and sale, to bring any and all suits necessary to be brought, or to intervene in any cause where the property or its proceeds liable for the tax is in the hands of a receiver appointed by either the State or federal court, to obtain payment of the taxes from the property or its proceeds; and such officer is authorized to employ the necessary counsel to conduct suits and proceedings under this section and in all suits or proceedings, ten per cent shall be added to the recovery as counsel fees in addition to the recovery. This section shall apply to any taxes now due and unpaid, as well as to any that may hereafter become due. Acts repealed. Sec. 89. Be it further enacted, That chapter 81 of the Acts of 1885, entitled, "An Act to amend all laws for the assessment and collection of revenue," and chapter 73 of the Acts of 1877, entitled, "An Act to amend all laws for the assessment of property," and chapter 245 of the Acts of 1879, entitled, "An Act to repeal an Act passed March 23, 1877, to amend the revenue laws of the State, and to amend the Act passed March 23, 1875, entitled, "An Act to more cheaply collect the State, county and municipal revenue," and chapter 171 of the Acts of 1881, entitled, "An Act to provide more just and equitable laws for the assessment of revenue for State and county purposes, and to repeal all laws now in force whereby revenue is collected from the assess ment of all real estate, personal property, privileges, or polls, so far as they conflict with this Act," also chapter 105 of the Acts of 1883, approved March 30, 1883, and chapter 1 of the Acts of 1885, approved April 9, 1895, entitled "An Act to provide more just and equitable laws for the assessment and collection of revenue for State, county and municipal purposes, and to repeal all laws now in force whereby revenue is collected from the assessment of real estate, personal property, privileges, and polls, and all Acts and parts of Acts upon the subject of the assessment and collection of taxes, and the sale of land for taxes, in conflict with the provisions of this Act and all other Acts in conflict with this Act," and also chapter 28 of the Acts of the General Assembly of the Second Extra Session of 1882, approved April 27, 1882, and also chapter 2 of the Acts of 1887, approved March 26, 1887, and also chapter 90 of the Acts of 1889, entitled, "An Act to provide more just and equitable laws for the assessment and collection of revenue for State, county and municipal purposes, and to repeal all laws now in force whereby revenue is collected from the assessment of real estate, personal property, privileges, and polls, and also chapter 26 of the Extraordinary Session of 1891, entitled "A Bill to be entitled. an Act to amend chapter 96 of the Acts of 1889, entitled 'An Act to provide more just and equitable laws for the assessment and collection of revenue for State, county and municipal purposes, and to repeal all laws now in force whereby revenue is collected from the assessment of all real estate, personal property, privileges and polls,' and also chapter 120 of the Acts of 1895, entitled "An Act to provide more just and equitable laws for the assessment and collection of revenue for State, county and municipal purposes, 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." Also chapter 60, Acts of 1891, entitled An Act to amend chapter 218, page 262 of the Acts of 1879, entitled, An Act to faciliate the collection of State revenue, And that all other Acts and parts of Acts, upon the subject of the assessment and collection of taxes, and the sale of land for taxes, in conflict with the provisions of this Act be, and the same are hereby repealed. This repeal shall operate as to all taxes assessed under this Act, but shall not operate so as to interfere with the taxes assessed prior to the passage of this Act, except as herein before specially otherwise provided. Sec. 90. Be it further enacted, That this Act take offect from and after its passage, the public welfare requiring it. Tax rate. County tax rate. Privilege taxes CHAPTER 2. [HOUSE BILL No. 566.] AN ACT to provide revenue for the State of Tennessee and the counties thereof. Section 1. Be it enacted by the General Assembly of the State of Tennessee, That the taxes on every $100 worth of property shall be 40 cents for the year 1897, and for every subsequent year thereafter, 25 cents of which shall be for State purposes and 15 cents for school purposes. Sec. 2. Be it further enacted, That the several county courts of this State be and they are hereby authorized and empowered to levy an annual county tax on every $100 worth of taxable property not exceeding the State tax and exclusive of the tax for public roads and pikes and schools and interest on county debts and other special purposes, and each county and municipality in this State is hereby authorized and empowered to levy a privilege tax upon merchants and other avocations named in this Act and declared to be privileges, not exceeding in amount that levied by the State for State purposes. Sec. 3. Be it further enacted, That all merchants shall pay an ad valorem tax upon the average capital invested by them in their business of 40 cents on the $100, 25 cents of which shall be for State purposes and 15 cents of which shall be for school purposes; and the privilege tax of 15 cents on each $100 worth of taxable property, 7cents of which shall be for school purposes and 73 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 all those whose privilege tax amounts to more than $5, the $5 paid shall be a credit when the balance of the taxes is paid. Sec. 4. Be it further enacted, That the rate of taxation on the following privileges shall be as follows, and the following are hereby declared to be privileges: ABSTRACT COMPANIES AND PERSONS Pursuing the business of furnishing abstracts of title. In cities, taxing districts or towns of 30,000 inhabitants or over, each, per ARTISTS AND PHOTOGRAPHERS. In cities, towns and taxing districts of over 20,000 inhabitants, each, per annum.$ In cities, towns and taxing districts of from 5,000 to 20,000 inhabitants, each, per annum In cities, towns and taxing districts of from 2,000 to 5,000 inhabitants, each, per annum In cities, towns and taxing districts under 2,000 In counties, outside of incorporated cities, towns and taxing districts, each, per annum AUCTIONEERS. 25 00 10 00 30 00 20 00 10 00 5 00 500 (Which shall include all persons selling goods, wares, merchandise, all other chattels, live stock or securities at public outcry, whether they charge for same or not) but not to apply to judicial sales. In cities, towns and taxing districts of 30,000 inhabitants or over, each, per annum In cities, taxing districts or towns of from 20,000 to 30,000 inhabitants, each, per annum 15 00 |