Acts of 1833 Chapter 214

That the line dividing the counties of Rhea and McMinn, shall continue from the south bank of Hiwassee river, crossing said river opposite to the foot of the first large ridge, above the mouth of Price's Creek, thence along the extreme height or top of said ridge, as it meanders until it strikes the south line on the top of said ridge, which runs from the eight mile tree or stake from the mouth of White's creek, as established by the act of 1819, fixing the lines between the counties of Rhea and Roane, leaving John Igon's plantation, William Moore's plantation, Matlock's Mills, and the whole of the back valley so called and its meanders on the north side in Rhea county: PROVIDED, HOWEVER, nothing contained shall prevent the county court of Rhea from levying a county tax on the persons and property of such citizens as reside within the territory hereby annexed to the county of McMinn, for the year 1834, or the collecting the State and county tax in said territory for the year 1834, in such manner as he might or could have done if this act had not passed: AND PROVIDED, FURTHER, the citizens residing in the territory aforesaid, shall not be subject to the payment of tax of any kind, in the county of McMinn for the said year of 1834, nor shall the county court of McMinn be authorized to levy any jail or court house tax, upon real property, actually settled at the passage of this act, lying within the territory aforesaid, for and during the term of ten years; AND PROVIDED ALSO, the dividing line as designated in this act, shall be run and marked by John Locke of Rhea county, at the proper expense of McMinn county, should the county court of McMinn require the same to be done by an order of court, and a copy thereof duly served upon the said John Locke.

Passed: November 28, 1833.