Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1870-03-18
OFFICIAL
PROCEEDINGS OF CITY COUNCIL
CITY HALL. MEMPHIS, March l8, $50.

colt, Pepper, James, Slgnalgo, Hallum
Doyle, Boon and Miller-by mutation
COuncilmen.
A quorum being announced, the Presi
lent took his seat, called the body TO or
der and had the roll called. when the min
utes of the proceedings of the Council
held respectively on February 18th, 18th
and 18th, 1870, and March ID and Sd, IS7
were read, and on motion, adopted.
To the General Council Of the City o
Memphis f:
Gentlemen: I return tor your furthe
consideration, with my objections, a reso
luton which passed the Board Of Alder
men on the ID inst. INT the Common
Council on the Sd, in the words follow
ing: d.
hereby instructed TO receive in payment
for ave on real estate until lst OF Apr
next, any past due indebtedness Of tht
city, whether in city scrip, ledger bal.
ances, coupons or city notes, at pari ano
he is also authorized to receive, If paid IN
! cash. seven-tenths the amount assessed
against any person on the tax books
w~hereupon he shall receipt to the party
paving said seven-tenths, in full for the
lakes assessed against the same.
After mature delberatiOn, ! am con-
strained to refuse my assent to this resO-
luton. The Tax Collector is now, by our
consent, receiving our coupons, ledger
balances, scrip, etc, in payment of past
due taxes. Ny objection, therefore, Is to
that part OF the resolution which allows
taxes to be psid in cash at serenity cents on
he dollar.
It seems to me that such a policy would
damage the credit of the city without in
creasing its cash receipts; and would
work an injury to those who hold our
Indebtedness. Our past Indebtedness
bears a known relation TO our taxes:
that relation controls in a great degree
the value of the indebtedness, because its
marketable value depends az least in part
upon the demand Tor il in payment Of
taxes. At present Il is worth in the
market, say seventy six cents in the
dollar, therefore a person owing 500 Of
taxes, can purchase b scrip to pay il at
$40. But il the liberty is given TO pay the
I whole taxes at 20 cents in the dollar, il is
equivalent to reducing the taxes 80 per
cent It follows then That the scrip, in
consequence Of the dimished demand,
would also fall 30 per cent OF more, and
the result would be that the tax
payer would purchase it at a price
below what IL would cost him
to pay his taxes in cash, and in that
event, he would not pay the cash. Thus
| The city would still collect its axe in
scrip; and the present holders Of our in
debtedness would suffer a still further
4 AEDLtClal4tn III AlElE AeEtls. anu from
which the only advantage that would ac-
crue would be 20 those who are holding
back their taxes in hope that something
may turn mp" But again: taxes can
only be imposed when the public necessI-
lies require them, and when assessed they
must be laid equally upon all The taxes
nowdue were assessed upOnthe idea, which
is strictly true, that the wants of the city
required the whole amount so assessed.
No nun m-nHn1n nanu that II - w-rnnr fn
assess lakes ~unequaIy, or TO require one
man TO pay a dollar and another man sew
anSy cents, for property Of equal value.
But where a tax is collected 1taegHGUV,
it is as much a departure from
our principles-of government as 10 lay it
~unequaily; large numbers ave paid the
fuIl amount of their taxes: others are
still in arrears. Now, to allow these last
70 discharge their whole debt by the pay
ment Of seven-tenths, is unfair to those
who have paid in full. If they should
avail themselves Of the privilege to pay
The seven-teuths IN cash. ID would leave
4 large balance Of indebtedness GQd1lst the
city, and for which the resolution makes
no provision In tact, il completely
ignores or repudiates Indebtedness by
It's failure 10 make any provision for the
payment of il az any time or in any man
ner. This balance would have to be met
by a new levy or tax next year, which
tax would again be land on those who had
already paid their full quota thereof. If,
however, those in arrears should not aveil
themselves Of this Dri ,tgve. hut should
pay IN SCR al par, it would be because
Ley could purchase scrip below 20 cents;
and hui the effect would be that
the city would be legisiating against its
own creditors, and in favor OF defaulting
taxpayers. This would, moreover, be
an encouragement hereafter to others to
prOcr2stinate payment of taxes, in hope
that similar indulgence would be granred
to them. For these reasons ! respectfully
return the resolution, and invite your
thoughtful reconsideration of il.
Respectfully,
JOHN JOHNSON, Mayor.
Received by Council, ordered to be
printed aud referred to their Finance
Committee for Investigation and report.
Received by Board of Aldermen, and
on motion Of Alderman Hoist to concur
in His Honor, the Mayors veto, the vote
stood as follows; Yeas-Holst, NOrmeut,
Roach and Durf, 4. Nays-Mallon, Pres
colt, Moffet and Rounds, 4.
Ordinance from the Board of Aldermen:
Be Il Orda ned, That section 5 of ar. Gle
2, page 24l, in bound City Ordinances, be
so amended that the words first and
third Tuesdays Of each and every month"
shall read The FIRST and third Wednes-
dos Of each month" for the regular meet
ings of the General City Council.
Passed 6rst reading, when the rules
being suspended, 1t passed second end
final reading by the Board OF Aldermen,
and passed first reading sby the Common
Council, when the rules were suspended
and the ordinance passed finally.
EREPORT OF SPECIAL COMMITTEE.
The special COMMITTEES to whom was re-
ferred the petition Of r. G. Brinkley,
praying for the reduction of the city as
sessment on a portion Of his property,
without specifying which property, to
conform to the State and county assess
ment of the same, etc. reported in favor
of reducing Mr.. Brinkley's city assess
ment as follows:
On lot Nos. 80 and 100 Main street,
peabody Hotel ...--.......... ..-~--..S53,6OO
On lot 243 Second reet.........-. $500
On lot AIS Monroe street...-............ 5000
Total REDUCTION by committee $50, 800
Received and referred to COMMITTEES on
Claims.
Business acted upon ~ the Board Of
Aldermen and referred to the Council for
their action, tO-wit;
REPORTS OF STANDING COMMITTEES.
The Landing Committee, to whom was
referred the subject fimprOvement on the
wharf, ETC., reported in favor Of grading
and paving, at as early a day asgractica-
BILE, hat portion Of the landing Between
Union and Beale streets, mean8ng that
portion thereof that is on firm ground,
etc. and that the City Engineer be re-
quired TO make out and report TO the Gen
eral Council the approximate cost of the
work, etc.
Adopted by Board Of Aldermen and
c0ncurred in by Council.
M Daa-n.HNH-l a. -
was referred the subject Of improving, in
the Ninth tOord, Fifth street, The putting
in a c~ulvert, etc, and the rebuilding or
repairing the bridge on the Randolph
road, north Of Auction street.
Adopted by Board of Aldermen and re-
ferred to the City Engineer by Council, to
estimate and report the probable cost Of
the work, etc.
The Landing Committee, to whom was
referred the subject Of retaining the
dredge boat and the removal of snack
houses, etc, from the levee, reported "a
VOrably.
Report adopted by the Board Of Alder
men. Action deferred by Council.
Upon a resolution that the City Engi-
neer have North Second street put in
proper condition Immediately, your COM
mittee report fayorably, and that a new
culyert be built
Adopted by the Board Of Aldermen and
concurred in by the Council.
The Improvement COMMITTEES, 10 whom
was referred a resolution that the Engi-
neer carry out the resolution Of the late
Board Of Aldermen, passed October g,
1863, to build = bridge over SOphla's Bayou,
report as follows. to-wit: Fayorably.
Adopted by Board Of Aldermen and
concurred in by Council.
Upon the petition Of j.. L. Sharp and
other citizens Of the Tenth Ward, asking
for the laying Of plank sidewalks, etc.
on the north side Of Carolina street, from
the east side Of Second street to the inter
section Of Main street extended and
on the east side Of said North to South
street. Your Committee report the petition
granted.