PRIVATE ACTS index

LAW ENFORCEMENT

SHERIFF

The following acts have no current effect but are included here for reference purposes since they once applied to the Roane County sheriff's office.

1. Acts of 1829, Chapter 138, Page 107, provided for the respective Sheriffs of Roane County and Morgan County to meet and compare the votes for State Representative at Kingston in Roane County on the Saturday immediately following the election.

2. Acts of 1833, Chapter 49, Page 23, granted Robert S. GILLELAND, the late Sheriff of Roane County, an added two years after January 1 following to collect all the taxes, costs, and sums due him which accrued during his term as Sheriff, and as the collector of pubic taxes in Roane County. He would have the same rights and powers and be subject to the same regulations as were in force and effect during his term of office.

TAXATION

The following is a listing of acts pertaining to taxation in Roane County which are no longer effective. Also reference below are acts which repeal prior law without providing new substantive provisions.

1. Acts of 1809, Chapter 114, Page 141, stated in the introduction that it would be conductive to good business to have a court house in Roane County and to promote the safety of the citizens with a prison and stocks. This Act named John PURRIS, Matthew NELSON, Thomas BROWN, Merewither SMITH, and Samuel ELKRIDGE [ESKRIDGE], as Commissioners to supervise the project. The Commissioners were required to purchase at least one acre of the most desirable land available in the city upon which the structure would be built. The county court was authorized to levy a tax within the scale provided in the Act in order to finance the program.

2. Acts of 1868-69, Chapter 35, Page 46, Section 30, stated that Sam BURNETT, the Tax Collector for Roane County, failed to collect the State tax from some of the people as was authorized by an 1865 Act and BURNETT was not required to pay to the Treasury the taxes for that year and the money remained in the hands of the administrator of BURNETT'S estate, he being now deceased, this Act authorized the court to call BURNETT'S administrator before it and settle accounts with him concerning these taxes, being satisfied first that the names of those who paid would be recorded, and to direct the administrator to pay the same within thirty days to the Trustee who would then transmit them to the State. Failure to do so could result in a prosecution by the District Attorney for the tax money and for contempt of court in failing to execute its orders.

3. Acts of 1869-70 (Ex. Sess.), Chapter 77, Page 123, Section 2, declared it to be the duty of the Tax Collector of the counties of Monroe, Roane, and Blount to furnish the Tax Collector of the newly formed county of Christiana [the new county was named Loudon] the tax rolls on those residents of the portions of those three counties which were taken to make up Christiana [Loudon] County.

4. Acts of 1870-71 (2nd Ex. Sess.), Chapter 50, Page 58, alleged that the counties and cities of Tennessee could impose taxes for county and municipal purposes in the following manner and upon the conditions (1) that all taxable property would be taxed according to its value upon the principles established for state taxation, and (2) the credit of no county or city, would be given, or loaned, to any person, firm, or corporation unless the majority of the county court, or city council, would first agree, and upon a referendum election in which the proposal was approved by a three-fourths majority of the voters in the election. Several counties including Roane County, exempted themselves from the condition of the three-fourth's ratification or approval, substituting a simple majority in its place for the next ten ensuing years.