Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1868-02-18

city charter. The following report was
submitted by City Attorney Morgan;
The Committe present the following
legislation as their report, and ask that
it be presented to the Legislature, now in
session, with the memorial.
The Committee have recommended the
union Of the assessors and tax collectors
for State and county with the city. They
believe that il will facilitate their collec-
ton of taxes, be convenience TO the
people, and save TO them large amount
Of expenses annually.
Il. McDAvITT,
j. T. SwAYNE,
r. j. MORGAN,
Committee.
Section |. BE ii enacted by the Cen
eral Assembly of the State of 4ennes-
see, That il shall be lawful for the Board
of County Commissioners Of Shelby
county to appoint such number OF AS
SCISSORS for said county, each year, as they
may deem best in order to secure tho
rough, Just and impartial assessment OF
all the property in uaid county liable TO
taxation; Provided, that il shall not be
necessary for said Board of County Com
missioners to order an annual assess
ment of real estate in said county, but
may adopt the valuation Of any previous
year in lieu thereof, requiring the AS
SCISSORS only to re-assess particular lots
or tracts of land where improvements
have been put thereon since the last as.
sessment, or buildings have been de-
stroyed by which the value of the prop
erty has been materially reduced; and
to report changes of ownership so that
the property shall be listed to the true
owner. Said Board of County Commits
sioners shall also have authority to ex-
tend the time for completing the assess
ment, but they shall not extend the time
beyond the first day of May, except in
cases of absolute necessity.
Sec. 2. Be il further enacted, That
after it has been completed, publication
shall be made under the direction of said
Board of County Commissioners, in one
or more newspapers in the city OF Mem.
phis; that for one month thereafter i'm
proper valuations and assessments may
be corrected either by increasing or d.
minishing the value in any case so as to
rate property at its true value for taxa
ton: Provided, that no change in the
valuation of the property within the cor.
porate limits of the city of Memphis shall
be made, without the sanction and ap.
proval of the Board of Mayor and
Aldermen of said city, and that no change
in the value of property outside said cor
porate limits shall be made without the
sanction and approval OF said Board OF
County Commissioners. After the ex-
piraton of said thirty days no applica-
| ton shall be received for the reduction
| of any assessment.
Sec. 8. Be IL further enacted, etc,
| That after the expiration OF thirty days
| the Board shall cause to be furnished to
the City Controller of said city of Mem
phis, a correct copy of the assessments OF
all property, real and personal, within
the corporate limits of the city of Mem
phis, who shall Immediately cause the
same to be submitted to the Board of
Mayor and Aldermen. The said Board
shall thereupon, and within ten days, de-
termine the rate of taxation for city pur.
noses, and cause the same to be certified
to by the Clerk Of the County Court, or
other person, whose duty it shall be to
prepare tie tax books for the collection
of. State and county revenue in said
county. who shall enter in a separate
column, under the head of City Taxes"
the amount due the city from each prop
erty holder within the corporate limits OF
said city.
Sec. 4. Be ii further enacted, ETC.,
That it shall be the duty of the State
and County Tax Collector to collect said
city taxes; and it shall be his further
duty to pay over all taxes by him col
| lected every week, to-wit: On each
Monday before the hour Of three pm,
the city taxes collected, to the City
| Treasurer the county taxes collected
to the County Trustee, and the State
taxes collected to the proper agent or
designated depository lawfully entitled
| to receive the same, and shall take dupli-
cate receipts for each of said payments.
Sec. s. BE il further enacted, ETC.,
| That said Tax Collector, in addition to
the bonds now required by law, shall
give bond, payable to the Board OF
Mayor and Aldermen, or the Mayor and
his successor in Office, in such sum as
said Board may require, not exceeding
one hundred thousand dollars, with good
and sufficient sureties, to be approved OF
by said Board, conditioned for the faith
| full collection and paying over said city
taxes as they are collected.
Sec. G. Be 10 further enacted, That
said Tax Collector shall hereafter be
allowed as his compensation for collect
ing and paying over State, county and
| CITY revenue, one per cent. on the
| amount paid over, and may retain said
per centage as payments are made to
| the officers above named.
Sec. Z. Be ID further enacted, That
the city of Memphis shall pay, rateably
with the county, all expenses for assess.
| ment, including the compensation OF
Assessors, and shall furnish the books in
which the copy of the assessments are
to be made, as required in section OF
this act; and shall pay the person or
officer making such copy a reasonable
compensation for labor and clerk hire.
Sec. 8. The Tax Collector shall have
| the same remedies in all respects for the
| collection of city taxes as he has now
for enforcing the collection Of State and
county taxes.
Sec. 5. The said Collector may, at his
| discretion, issue writ of punishment to
any debtor of any delinquent taxpayer,
returnable to the Circuit Court of Shelby
county, and said Court shall proceed to
trial and Judgment, as in other cases of
punishment The return Of the Collec-
| tor upon the distress warrant OF no per
sonal property to be found, or not sun.
oient to pay all said taxes, costs and
charges shall be deemed sufficient to
Justify and authorize the issuance of said
writ of garnishment Ifsaid debtor shall