Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1871-07-07

constitution never intended to exempt
from taxation the property Of associations
such as that Of 6hsO dd-FenoWs.
Indeed, ~ / said on q former occasion, L
am inclined to hold, until the contrary is
decided by the courts, thst it is only the
property ofthe State, or a county, or an
incorporated city or town held and used
for purposes purely religious, charitable,
etc. that the constitution intended the
Legislature should exempt
II is true this Is an exceedingly doubt
full construction, but 1 Adopt Il, because
all grants of exemptions non taxation
are required to be strictly construed ,
against the party claiming the exemption, |
and favorable to the taxinE power.
Besides, the Legislature in the exercise
of the power given 1t to except property |
from taxation, has not stem proper to do
more than adopt the very phraseology OF
the constitution. 1t has declined specify
ing the exemptions, and has left the
courts to declare them, from time to time,
a. the questions may coma before them.
1t seems to me II the Legislature would
not hazard q definition carrying the ex-
emptions beyond the words OF the con-
stitutiOn, that no subordinate officer or
| tribunal should do so-especially, when
the courts are open and ready to decide,
and must ultimately determine the ques-
tons.
Agsin, If the property is really liable to
4 . 4kLOAA Jig GLQLh VI - ~ ~ "a
empt il might be to eIabarTass the city
seriously in the collections of other taxes.
For every taxpayer has a right to insist
that al taxable property, as well as his
own, shall bear its proportion of the bur-
den of taxation.
/ think, therefore, that the prayer of
the petition should not be granted and
that the matter of deciding whether the
| property Is exempt or not should be left
to the courts. w. NJ. RANDOLPH
City Attorney.
Report received and idopted by OOun-
Gil july a ISL ,Aaopted by BOARD Oh
The petition Of j. J.. Alnonett, asking to
be relieved from laying q brick sidewalk
in front of his property IN the north side
of Court street, between Laudsrdale and
| Orleans streets.
Referred to City Engineer and City At
torney by Council, July ), 1871.
The petition of John Z. Brown, in rela-
ton TO the transfer by DeVassa & Co. OF q
labor brokers' city lcenle, which petition
or alleges was wrOngfully transferred by
| DeVasss to -, and prlys for relief, etc.
Referred by Council 70 City Attorney,
July 8, 1871.
The petitionzof ]. Stoltz, praying that
the Council review his accounts for light
ing tho city oil lamps, ind allow him for
deductions made by General Council from
his accounts in April, lH7l, etc.
Referred by Council 10 their Gas Com
mittee, July 8, 1871.
The petition of II. CO,des, in relation to
an order of the Genera Council, requiring
him to lay down sidewalks on the south
side of OVerton streef, east Of Third, pray
ing for relief, referred by Council to their
improvement Committee, July 3, 1871.
The petition of 7. B. E~dgington, in reis-
ton to ths erection of q factory contiguous
to lot No. 800 OF Mrs. Flynn, praying for
relief, etc.
Referred by Council TO their Fire Com
| mittee, July 8, 1871.
Upon the petition of aundry junk deal
errs, praying for a reduction Of the City
Privilege Tax on their business, ETC.,
| referred TO a special committee OF i've
by the Council, tO-Wits Messrs. Harvey,
Grehan, Walsh, Petit grew q Smith.
| Upon Councils specis COMMITTEES a re-
port in favor of the rec ucing the tax to
$50 per annum in accordance with section
90 and page 29I of city ordinance.
Reported back to same special commit
tee for further investig alton, and referred
BY Council, July 8, 1871.
RESOLUTIONS.
By Councilman Smith: A resolution that
the Engineer lay down wooden crossings
| on Main street at the intersection of Geor-
gia street, etc.
Adopted by Council, July s, 1871.
By Councilman Rubin: A resolution
that the Mayor and ClY Attorney be au-
thOrizsd to make a con rsct with the Ele-
Vator Company, and report the same to
the General Council for confirmation or
rejection, etc
By the same: A resol alton that the City
Engineer erect a lamp-bost on Tennessee
street, west side, $50 feet from Trezevant
street.
Referred by Council to their Gas Com
mittee, July 5, 1871.
CITY EKGIEEE R's OFFICE,
MEMPHIS, TENli., July !, ISL.
To Alderman Msllon, Chairman OF the
Bluff Committee:
The following Ia an approximate esti-
mate of the earth 10 be moved in grading
the bluffs in the manner suggested by the
committee. Court to Jefferson, 5000
cubic yards; Court to Monroe, 1900 cubic
yards; Monroe to Union 6OO0O cubic
Yards; Union to Beale, 20, 900 cubic yards;
totsi, 240, 600 cubic gGFts. The work vi !
probably cost about 30 cents per yard,
making the cost of the whole S72. 600. No
plan has been prepared for the park be-
cause OF the want OF time and The COM
mittes having already determined enough
of its features to nix thG amount of grad
ing Respectfully, .
IE j. II. HUMPHREYS
aifGas Gas ff1aHr City Engineer.
Resolved, That the City Engineer pro-
coed without delay to advertise ten days
fOrbids for removing The bluffs, setting |
forthsthe conditions as follows; TIT con
tractors to receive as tho work progresses
upon the estimates OF .he City Engineer
certificates OF credit; for three-fOurths
OF the amount of each estim tie
they shall receive & certificate that
they have 10 their credit on the books of
the city said amount, to be discharged 10
orders ON delinquent lax payers. The
contractors and Mayor may select delinTI
qUents Upon whom such orders shall be
gwen, For the One-foUfth OF the aniOapt
OF zach estimate they hail receiE5 cash. /
The contractors ishsll enter into bond |
with approved security in thesam OF ten
thousand dollars, Conditioned thai they |
viii faithfully andtspeedily execute their
contract, the WORK to be complsteii by |
Dscsmbef I, 1871. This resolution shall
take ehectfrom its pass age.
I All of which IS respe stfuily Submitted.
Twenty per cent, OF the amount of the eon-
tract to DO retained until the work is COM
Adopted by the Biard Of AIdet msn
July S, 1871, Adopted by the Council
July 5, 1871.
REPoRTs OF O~eGM1TFREs.
.s Upon q resolution by Councilman Dent,
LQhb EQ6 S1lY hUklu66l Do ulE6GL6u lO 10
pair and place in good condition the sewer
crossing Main street just south of Calhoun
street, and running OUT under the Missis-
sippi House, referred to Improvement
COMMITTEES, June 8, 1871, your Councils
-ImproYen1ent Committee report that the
City Engineer Dc Motif ed to examine the
or crossing Main street, and repair the
anne IL needed.
Adopted by Council, July 8, 1871. Re-
port concurred in by Board of Aldermen,
i1nlvbuIs7I!6HJ BE E4htltA -sF a
Upon a petition of srndry parties, prop
erty holders, etc, on and near Georgia
street, between fernando road and Wal
nut street, praying to nave Georgia street
between those points opened, graded and
made psssable, referred by Council to their
Improvement Committee JuneS {, ls7I your
Councils Improvement COMMITTEES report
favorably; provided, that the property
owners through whose property the same
is to pass viii give the right OF Why with
out loss TO the city. III
Adopted by Council July 8, 18Th Con-
cnrred in by Board OF Aldermen, July 8,
1871. 8d s13 30 sad rW1-a
4 Upon 9 resolution hat the City Engi-
nesr be instructed to prepare g grade Of
Winchester avenue, so as to carry the
water down said street, which has hereto
fore passed down Robt son street, referred
to she Improvement Committee, June 8,
1871; your Council ImI roYement Commit
tee report that the san Q be referred to the
City Engineer, and that be report to the
Improvement Committee the best and
most favorable plan ofmsking the change
of grade. 5-
Approved by Council July 8, 1871. Com
Cured in by Board of Aldermen, July6.
1871.
Upon resolution that the City Engi-
be instructed t0 have plank side
walks, four feet wide, put down within
the next thirty days. as follows: On east
side OF Monroe street, running from west
aidA of ErOnt atraat tn h hlin Iauaa. On i