and make affidavit according to law, of the amount on which he, she or they are then bound to pay license, or tax, and pay the same, and surrender up the original license; and provided, that the person or persons who shall purchase said stock in trade or privilege aforesaid, shall at the same time make a statement upon oath of the amount, if any, of the stock in trade or privilege, that he, she or they, have added to the stock or privilege so purchased, and pay the amount of tax or license on the same, if any, and take out license, as an original applicant; and provided, that if the purchaser or purchasers under this section should be a person or persons having license, the second proviso of this section need not be complied with. SEC. 2. Be it enacted, That should any person or firm of persons, after taking license in any one county in the State, and before the term of such license shall expire, wish to remove his, her or their stock in trade or privilege, to another county in the State, it shall and may be lawful for such person or firm of persons to go before the clerk of the County Court, from whom he, she or they have obtained license, and make a statement on oath of the amount he, she or they may then be bound to pay license or tax upon and pay the same, and surrender the original license and take a certificate thereof, from said clerk, and upon said person or firm of persons presenting said certificate to the County Court of the county in which said stock in trade or privilege, is removed to be sold, and making affidavit before said clerk of the amount added to said stock in trade or privilege, on which license or tax has been paid, if any, and paying the same and taking a license as an original applicant, said person or firm of persons shall not be required to pay tax upon said stock in trade or privilege, once paid on and removed; Provided, that nothing in this section shall be so construed as to prevent the County Court of the county to which said stock in trade or privilege are removed to, from laying a tax upon the same for county purposes. required. SEC. 3. Be it enacted, That in a firm of two or more Change of firm persons engaged in merchandize or any other business-new license requiring license, if any, one or more shall die pending a license, or if one or more shall retire from, or be added to the firm, the surviving or remaining members or the new firm under such additions, shall in like manner immediately appear before the clerk of the County Court and surrender the original license, pay the revenue then accrued upon the same, and take out a new license under the same rules, regulations and restrictions as an original applicant, but the stock in trade or privilege once paid for or taxed shall never be again taxed. F. BUCHANAN, Speaker of the House of Representatives. Speaker of the Senate. Passed, February 5, 1848. CHAPTER CXLVII. An Act for the relief of Jeremiah T. Rust, Sheriff of Carroll county. SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That the Treasurer of the State be directed to refund to Jeremiah T. Rust, Sheriff of Carroll county, the sum of twenty-seven dollars and fifty cents, for insolvencies disallowed him out of the State revenue, collected by said Rust for the year 1845. SEC. 2. Be it enacted, That when any sheriff or tax collector has sold, or may sell, any land in this State for the taxes, he is hereby authorized to make a deed of conveyance for the lands, so sold to the purchaser, and when any such sheriff, or tax collector, has gone, or shall go out of office, not having executed deeds for the land sold by such sheriff or collector, while in office, it shall be the duty of the successor in office, of said sheriff or tax collector, to execute such deed for all lands sold by a former sheriff or tax collector; which deeds shall be as good and valid in law and equity, as if the same had been executed by the sheriff or tax collector who sold the lands. F. BUCHANAN, Speaker of the House of Representatives. Passed, February 4, 1848. Speaker of the Senate. CHAPTER CXLVIII. An Act to amend an act entitled an act to incorporate the inhabitants of the town of Columbia, in the county of Maury, passed on the 17th November, 1817. SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That the corporate limits of said town Boundaries of be enlarged and extended as follows: Beginning at a extension. point on the western margin or boundary of said town, west and opposite to the south-west corner of lot No. 148, as designated in the present plan of said town, running thence west to the line as conveyed and established by the heirs of Nicholas Long to the heirs of Anthony Bledsoe, thence south with said line to the northwest corner of a piece of ground owned by James Walker, thence east with said Walker's, north boundary line, continuing a strait line to the line of Bradshaw's heirs, thence north with said Bradshaw's line to Duck river, thence down the bank of said river to the point where Division street strikes the same, thence with the present boundary of said town north-west and south to the beginning; and that all that country or district of country included within the bounds as hereby enlarged and extended, shall be added to and make a part of the corporation of the town of Columbia, and that the corporate authorities of said town shall have and exercise all the power and authority over the persons residing, and property situated in said limits, to the same extent as given by the act which this is intended to amend, over the persons and property residing and being in the present corporate limits of said town, except as hereinafter provided for. No power to SEC. 2. Be it enacted, That the said corporate authorities shall not have the power to open, widen, or es- open tablished any street, lane or alley, within the bounds hereby added to the present limits of said town. &c. taxable.. streets, not SEC. 3. Be it enacted, That the power of said corpo- Unimproved ration to levy and collect taxes as provided for in said grounds act which this is intended to amend, shall not extend and give the right to levy and collect taxes upon any land or grounds, whether cleared or not, embraced in the bounds hereby added to said corporation, unless the same is improved, and then only to the extent of the value of said improvements, with the necessary ground's thereto attached, used as a yard, garden, stable lot &c.; Provided, the said corporation may have the right to levy and collect taxes upon any such grounds, hereaf ter improved to the extent aforesaid. SEC. 4. Be it enacted, That no taxes shall be levied Not taxable or collected by said corporation, of and from the persons, for debts due. or property, living and being within the bounds hereby Wards. added to said corporation for the purpose of paying any debt now due and owing by said corporation, or for any debt or liability which may be incurred, by said corporation before the 4th Saturday in March next, but for all such debts and liabilities the said corporation, shall from time to time, if necessary, levy and collect an additional and extra tax, upon the property and persons residing and being within the present corporate limits of said town, subject to taxation for the purpose of satisfying said debts and liabilities. SEC. 5. Be it enacted, That the present board of Laid off in Mayor and Aldermen of the town of Columbia, shall cause said corporation as now enlarged, to be divided into three wards, the same to be laid off equally as to population, as can be conveniently done, each of said wards shall be entitled to vote for three persons who reside in said ward to act and serve as Aldermen, for said corporation for one year, and until their successors are elected and qualified. The said board of Mayor and Aldermen, shall designate a house or place in each of said wards for the purpose of holding the election for said Aldermen for the said ward, and that the boundaries of said wards, so laid off, shall stand unless altered and changed by an act or ordinance of the board of Mayor and Aldermen of said town. men and Constable. SEC. 6. Be it enacted, There shall be elected on the Election of 4th Saturday in March next, and upon the 4th Saturday Mayor, Alder- of March, in each and every year thereafter, three persons from each of said wards to act as Aldermen for said town for one year, and until their successors are elected and qualified; that at the same time there shall be elected a Mayor, who shall preside and have the casting vote, also a town Constable, both to be elected by all the qualified voters of said corporation as hereby established, to act for one year from the first Saturday next succeeding said election, in each and every year. The town Constable when elected shall give bond and security, satisfactory to the said board, in the penalty not exceeding the sum of twenty thousand dollars, which bond shall be made payable to the Mayor and Aldermen of the town of Columbia, with such conditions for the faithful discharge of his duty as said board shall prescribe. election. SEC. 7. Be it enacted, That the Sheriff of Maury Sheriff to hold County, by himself and deputies, shall open and hold an election according to the laws of this State, in each of the wards at the place designated in said wards, respectively, as provided for in this act, on the 4th Saturday in March next, and upon the fourth Saturday of March, in each and every year thereafter, for the purpose of electing three persons to serve as Aldermen for said corporation, also a Mayor and town Constable for said corporation, as provided for by this act; the said Aldermen to be voted for by the qualified voters of said corporation residing in the wards in which they offer to vote, and the Mayor and town Constable to be voted for by all the qualified voters of said town, and that the Sheriff make certificates of said election showing the persons who have received the highest number of votes, and are thereby elected as Mayor, as Aldermen, as town Constable, and that he furnish said certificates to the recorder of said town, and in case there is a vacancy in the office of Recorder, that he furnish the same to the Mayor of said town. SEC. 8. Be it enacted, That the persons so elected When Board Mayor and Aldermen, shall meet at the Court house, or to organize. in the town hall, if there be one in said town, on the Saturday next succeeding the day of their election; that they then and there organize themselves as a board of Mayor and Aldermen of said town, as provided for in this act, and the act, which this is intended to amend. Quorum. SEC. 9. Be it enacted, That it shall take seven' to inake and constitute a quorum of said board to do business, and act under this act, and the act which this is intended to amend; and that the Mayor shall have the casting vote, and may receive a compensation to be fixed by Mayor's salary. the board of Aldermen, not to exceed one hundred and fifty dollars annually. SEC. 10. Be it enacted, That the Mayor and Alder- Taxes-how men may in their discretion, take out so much of the appropriated. taxes, raised from the different wards, for the purpose of procuring a fire engine or engines, and for other purposes in which the town may be generally interested, and expend the same accordingly; the residue of said taxes shall be expended in the different wards in the proportion in which the same was raised, so as to give each of siad wards its due proportion of said residue, upon such improvements in said wards respectively, as said board may direct. Powers of SEC. 11. Be it enacted, That the Mayor and Aldermen elected under the provisions of this act, shall have Board. all the powers and authority, given in the act which this is intended to amend, and which are given in this act, according to the true intent and meaning of the same. SEC. 12. Be it enacted, That so much of the said act of the 17th of November, 1817, as is inconsistent with and contrary to this act, be and the same is repealed. |