Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1870-02-25
TAXATION.
Unequal Assessment Heretofore Un.
der the County commissioners.

III 10 TOO late 10 revive any charges
against the late County Commissioners
for any practical purpose, aud we would
only allude TO any Of their msladminis-
iration for the purpose Of putting the
present county and city governments on
their guard against similar mistakes and
errors. The assessors Of county and
State taxes appointed by them in some
instances did not live in the districts for
which they we're appointed, as required
by law, and some of those assessors
knew very little about the value Of real
estate. One of these appointees, at
least, who is an old citizen we'll posted
in county affairs and the law, refused to
act. Others, however, were ready to serve.
The result was, in some instances,
the most exorbitant assessments, and
in others nominal assessment, not one
fifth the value of the property. A few
cases will illustrate our point. Ia the
year 1868 Mr.. R. c. Brirkley's
property was assessed at $452,7 In
1869 the same property was assessed ct
$840, 700, difference of 1887, $40 in favor
Of the county last year Either the
county or Mr.. Brinkley has been badly
treated. A lot on Second street was last
year assessed at $4,000. The owner
complained, and committee of free
holders in the same district reduced the
assessment to s3l, 500. The County Com
missioners then stepped in and reduced
it still further to $24 900 in round figures.
The owner very naturally wanted his
taxes reduced. he happened to be o
personal friend of some of the Commits
siouers, and they readily granted him
relief. Property adjoining was assessed
by the same men at the same rate, and
no relief measures were passed for the
owners.
The First National Bank building, on
Madison street, was assessed at $1,000
Think of that. And under the efficient
and impartial assessor of 1869 the same
property was put down at ten or twelve
thousand dollars.
A piece of property nearly opposite
the Odd Fellows Hall, on Main street,
owned by Mr.. Greenlaw, was assessed
last year at $40 900, but was finally re-
duced to $40, 1000, and it was sold after.
ward for $4,000.
The property of Mr.. Danbury in Chel-
sea was assessed in 1868 at $3.50. In
1869 at about $4,000. DR.. Dickinson,
one of the Assessors for last year, hap
pened to be very different man from
some who figured in the year 1853. In
calling attention to these discrepancies,
we are actuated by desire to see all
classes have justice, and to urge upon
the County Court and the city govern
ment the Importance of fair aud equal
prorsta assessment of taxable property.
If taxation is grievous, let it be borne
equally by all taxpayers according to
what they have, and it will not seem so
hard as when assessed by guess work,
and only half collected Then make
every man, rich or poor, pay up, and if
anybody refuses to pay, sell him out to
half dozen poorer men who will pay.
Tho fact is that we are the worst taxed
people in Tennessee. Shelby county
pays about twice as much taxes ss David
son, an older and Weather county. The
assessments, to be made uniform, should
all be made by one man, who could be
held responsible to the whole county.