About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

An Act in relation to the assessment and taxes on hired slaves. 1857-1858 50 (1857)

handle is hein.slavery/ssactstn0202 and id is 1 raw text is: 50 the Attorney General certifying the same, the clerk of the court shall forward the same, by mail or otherwise, to the county where the cause is tried, and the same shall be taxed in the bill of costs, as other costs are taxed. DANIEL S. DONELSON, Speaker of the House of Representatives. JOHN C. BURCH, Speaker of the Senate. Passed February 22, 1858. CHAPTER 41. AN ACT in relation to the assessment and taxes on hired slaves, SECTION 1. Be it enacted 6y the General Assembly qf the State of Tennessee, That where slaves were assessed in the possession of hirers in the year 1856, and which as- sessment was made for the year 1857, the hirers of such slaves, shall not be required to pay taxes on them for the year 1857, provided said slaves were returned to their owners, and were not in the possession of said hirers of the year 1857. And the same exemption shall extend to the hirers of slaves for the year 1857, which has been pro- vided above for hirers during the year 1856. It being the true intent and meaning of this section, that hirers shall ta nl wi only be required to pay taxes on slaves for the year, or r a years in which they may have had such hired slaves sion, their possession. Provided further, That nothing in in this act shall be construed so as to release both the owners and hirers from paying the taxes on said slaves; but when it shall appear that either of them have paid said taxes for any year, and the other is charged with tax- es for the value of said slave for the same year, he shall be released therefrom. SEc. 2. B6 it further eReted. That A. M. Craven, Tax Collector for the county of Hardin, be allowed until the 1st day of October next, to collect and pay over one- half the-State tax for the year 1857, for said county of Iar- din. Provided, That nothing in this act shall be so con- strued, as to release the securities of said Collector; and Provided further, That before said Collector shall avail himself of the benefit of this ast his securities shall file

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most