shall be exempt from execution in the hands of each mechanic who is the head of a family, fifty dollars worth of lumber or material. W. C. WHITTHORNE, Speaker of the House of Representatives. Passed, March 19, 1860. Speaker of the Senate. Felony. CHAPTER 67. AN ACT to suppress and punish frauds in packing Cotton and Tobacco. SECTION 1. Be it encated by the General Assembly of the State of Tennessee, That if the owner or superintendent of cotton gin or tobacco establishments of any kind in Tennessee, shall place any wood, iron, rocks, dirt or other substance into any bale of cotton, hogshead or package of tobacco, when packed or baled, for the purpose of adding to the weight thereof, or shall cause the same to be done by others, such person or persons so offending shall be deemed guilty of a felony, and subject to indictment as in other cases of felony, and upon conviction thereof, shall suffer imprisonment in the penitentiary of the State, for a period not less than two nor more than five years, and shall also pay a fine of five hundred dollars, to be paid into the Treasury of the State. SEC. 2. Be it further enacted, That if any person from an adjoining State shall sell in this State any cotton or tobacco so fraudulently packed, as described in the foregoing section, knowing the same to be so packed, such person shall be subject to the penalties of said section. SEC. 3. Be it further enacted, That if any person shall sell or otherwise dispose of cotton or tobacco fraudulently packed, as described in the first section, the person at whose gin or establishment the same was put up, shall be deemed guilty of negligence, and shall upon suit on behalf of any subsequent purchaser of said cotton or tobacco, pay double the value of the same as damages, and also the cost of re-shiping the same from the market where the fraud was detected. W. C. WHITTHORNE, Speaker of the House of Representatives. Passed, March 20, 1860. Speaker of the Senate. CHAPTER 68. AN ACT to amend the Revenue Laws. SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That hereafter, it shal! be the duty of the tax assessor in each civil district, to require under oath from each and every person, firm or partnership, a statement of the amount of money which he or they have on special deposit, or in the hands of others, to be kept for him Money on deposit or them, or that he or they have in their immediate possession or in the hands of and not necessary or intended to be used by such person or listed for taxes. persons for the payment of existing debts, for the current expenses of the year, of their families, or in his or their trade, calling, profession or business, and if upon such statement or other facts in the case, the assessor shall be of the opinion that the money so accounted for, is intended to be hoarded up or kept out of circulation, he shall list the entire amount of the same for taxation: Provided, however, always, That no sum of money under the amount of five hundred dollars shall be taxable under the provisions of this Act. SEC. 2. Be it further enacted, That so much of sub-section six of section 553 of the Code as requires merchants to pay one-half cent on the dollar on the invoice cost of their Merchants' tax. goods, be and the same is hereby repealed; and that hereafter merchants obtaining license shall pay the one-fourth of one per cent. upon the invoice cost of goods at the place where purchased: Provided, No goods imported into the State, shall be subject to payment of a second tax. lectors. SEC. 3. Be it further enacted, That the several railroad tax collectors shall be allowed the further time of one year after going out of office in which to collect all arrearages Railroad tax col of taxes due and unpaid, with the same powers and rights which they possessed while in office: Provided, Nothing herein contained shall be so construed as to effect the lia bilities of said collectors and their securities, nor to prevent them from being proceeded against for any default; said collectors shall pay over to the proper authorities such arrearages, as the same shall be collected. SEC. 4. Be it further enacted, That the different railroad tax collectors shall have the power and authority to appoint Deputies. deputies, not exceeding two, said deputies to have the same powers to collect the railroad tax as the collector himself. SEC. 5. Be it further enacted, That the provisions of this Act are intended to embrace railroad tax collectors who have gone out of office as well as those now in office. SEC. 6. Be it further enacted, That this act shall take effect from and after its passage. W. C. WHITTHORNE, Speaker of the House of Representatives. TAZ. W. NEWMAN, Passed, March 22, 1860. Speaker of the Senate. CHAPTER 69. AN ACT to repeal Section 1592 of the Code, in reference to the admission of Pupils into the Tennessee Deaf and Dumb School. SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That section 1592 of the Code, requiring the certificate of the Clerk of the County Court of the county from which the pupil comes under the seal of his office, of the fact that such pupil is a pauper, before the Comptroller shall issue his warrant to defray his or her expenses at the Tennessee Deaf and Dumb School, be and the same is hereby repealed. SEC. 2. Be further enacted, That the Trustees and teachers of said School may admit citizens of Tennessee who are deaf and dumb, to the privileges of said school and upon the certificate of the principal of said school or Treasurer of the Board of Trustees of the names and number of such pupils so admitted the Comptroller shall issue Pauper pupils his warrant as herein before directed in the act which this is intended to amend, at the rate of two hundred dollars a pupil a year: Provided, That the Board of Trustees shall be satisfied that such pupil is unable to defray his or her expenses at said school. Blind. SEC. 3. Be it further enacted, That the provisions of this act shall apply to the admission of pupils in the Blind School. SEC. 4. Be it further enacted, That the sum of eight thousand dollars is appropriated out of the Treasury for the purpose of repairing the buildings, making necessary Appropriation. cisterns and purchasing necessary furniture and apparatus for the Deaf and Dumb School at Knoxville, and the Comptroller is hereby directed to issue his warrant to the Trustees of said Institution for the same. SEC. 5. Be it further enacted, That the sum of seven thousand dollars, be and the same is hereby annually appropriated out of any money in the Treasury of the State to the Memphis Hospital, for the years 1860 and 1861, to Memphis Hospi· be paid to the Treasurer of the Board of Trustees of said tal. hospital upon the warrant of the Comptroller of the State, by instalments every six months, the first instalment to be paid the first day July, 1860. SEC. 6. Be it further enacted, That an Act passed the 29th day of February, 1856, for the sale of the Hospital grounds at Memphis, be and the same is hereby revived. W. C. WHITTHORNE, Speaker of the House of Representatives. TAZ. W. NEWMAN, Passed, March 12, 1860. Speaker of the Senate. CHAPTER 70. AN ACT to amend Sections 567, 568, 569 and 570 of the Code. SECTION 1. Be it enacted by the General Assembly of the State of Tennessee, That sections 567, 568, 569 and 570 of the Code of Tennessee, be so amended as to read as follows the assessor shall enter the assessment of real and personal property and persons in one book, which shall be suitably ruled, showing in separate columns, 1st, the name in alphabetical order of each owner of the property assessed in each civil district, unless the owner be unknown, in which case it shall be so stated; 2d, the number of acres of land; 3d, the value thereof; 4th, the number of town lots; 5th, the value thereof; 6th, the number of slaves; 7th, the value thereof; 8th, the value of all other taxable property; 9th, the polls. Assessor's duties. SEC. 2. Be it further enacted, That the Commissioner shall advertise as directed in the Code, section 571, but it Assessor's duties. shall not be necessary or compulsory for said Commissioner to go on and examine land where he has a personal know ledge of the same. SEC. 3. Be it further enacted, That all laws making it the duty of the Commissioners to compute the State tax Assessor's duties. on their respective books, be and the same is hereby repealed. SEC. 4. Be it further enacted, That the Commissioners shall assess both real and personal property at the same Code, Sec. 560. Code, Sec. 582. Code, Seo. 593. time, and upon a return of their respective lists to the clerk of the County Court, and it shall be the duty of said clerk to make out from said lists, a book for his office, and one for the tax collector, to be delivered to said collector in the time now prescribed by law. SEC. 5. Be it further enacted, That section five hundred and sixty of the Code be repealed. SEC. 6. Be it further enacted, That section five hundred. and eighty-two of the Code be so amended that the word "district" shall be used instead of county in the sixth line of said section. SEC. 7. Be it further enacted, That section 573 of the Code be so amended, that the following oath be taken: "You do solemnly swear that this list contains a correct statement of all your personal property that is taxable, and also a correct list of all your real estate that lies in this civil district, with a true description thereof, so help you God." SEC. 8. Be it further enacted, That this act take effect from and after its passage. W. C. WHITTHORNE, Speaker of the House of Representatives. TAZ. W. NEWMAN, Passed, March 15, 1860. Speaker of the Senate. CHAPTER 71. AN ACT to provide for the Distribution of Unclaimed Assets after five years. SEC. 1. Be it enacted by the General Assembly of the State of Tennessee, That when any administrator has or may hereafter have in his hands any part of the estate of his intestate unclaimed by the next of kin or creditors, and the next of kin to whom the same is due or their residences are not known to said administrator, and the same shall remain unclaimed for five years from the date of the first administration, and there shall be next of kin of the intestate who are known or shall make it appear that they are such, it shall be the duty of said administrator, to distribute said estate equally among said last mentioned next of kin, taking from them bond with good security to be approved of by the County Court, and filed with said Court and recorded as ad |