Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-11-23
OFFICIAL.
ORDINANCES.


An Ordinance to Amend existing Ordinances
In Reference to the Assessment OF Property
for Taxation. -
Be il ordained by the General Council Of the
City of Memphis 4,
SfcTIoN /. That 1t shall be the duty Of each
and every person owning, or having the con.
troll or management of any taxable property
within the city Of Memphis, within ten days
after being required TO do so by the assessors
as now authorised by ordinance, to furnish,
correct list in writing, under oath. to the SAID
assessors Of all the taxable property Of every
! description owned, controlled or managed by
him or her. and the failure or refusal , 80 70
shall be a misdemeanor; and every person 50
| failing or refusing, upon conviction thereof
before the Recorder. shall be fined, for each
day. after the expiration OF the SAID ten days y;
said list, not less than five nor more than hfty
dollars, TO be collected us other fines are col
iected. And the lists so furnished said asses,
| sors shall be returned by them TO the once Of
| the City Comptroller, who shall preserve the
| same for use or reference until the assessment
| hooks are finally adopted.
SEQ. 2, For the purpose Of facilitating the
assessment of property for taxation, II Is here
| nv declared TO be the duty of the Comptroller
| 10 provide the Board of Assessors. with the re-
| ouisite number of suitable blank returns OF
| lists of taxable property, which SHAH De fur-
| nished by the Board of Assessors. upon request,
| TO persons owning, controlling OF, managing
SEC. 5. That section eight (s). and also SO
much of section FIVE (5l, article l. chapter
VI. page 3l5, Of Bridges Digest, as excepts
turned to the Board of Assessors, are hereby
repealed and every list shall contain all the
taxable property owned, controlled or man
aged by the person returning the same,
SIC. 4. The several assessors are herepy
given power and authority to administer oaths
and affirmations in all cases where oaths or
afiirmations are required, or are necessary or
proper in the Assessment OF taxable properly,
or in carrying out the provisions of any ordi-
nance having reference to the assessment or
taxation ofproperty, and any person who shall
wilfuly swear falsely before such assessors. or
any ofthem, Is hereby declared to be guilty Of
a misdemeanor. and on conviction thereof
before the Recorder shall be fined for such
oiiense not less than ive nor more than NIFTY
dollars, to be collected as other lines are col
lected.
SEC. s.. After the Assessors books. are, re-
turned to and deposited in the Mayors ONCE.
and after the ten days have elapsed for the
correction of mistakes by the Assessors, as
provided in section nine (9l, article |, chapter
VI, page 3l5 of Bridges Digest, any person
surprising himself or herself aggrieved by the
assessment, either in the listing Of property
as liable to taxation, in assessing the same to
such person, or in the valuation OF the same,
or in any other respect, may at any time with
in thirty days, but not after that period, appeal
of to the General Council, which shall forth
with hear such appeal and affirm or reverse
the action of the Assessors, or make such or
der or determination in the premises as may
seem just and proper, and shall cause the as
sessment books to be made TO conform to its
order or determination. And the order or de-
termination of the General Council shall be
final and conclusive, and shall not be subject
to appeal or revision. And the assessment
books, as returned to and deposited in the
Mayors office, except so far as appealed from
within the time aforesaid and the mOditica-
tions and changes made therein by the Gen.
eral Council within the time and in the man
ner aforesaid, shall be conclusive and binding
upon all persons whomsoever, and the said as
sessment books shall net afterwards be
changed. altered or modified in any manner
whatsoever.
SEC. 6. This ordinance shall take effect and
be in force from and after its passage, and all
ordinances in conflict with this ordinance are
hereby repealed.
Passed first reading, when the rules were
suspended per requirement of the city charter,
when the ordinance passed second and final
reading by the Board of Aldermen, Noyem-
Der 6, 1872.
Referred to Ordinance Committee and City
Attorney by Council, November s, 1872.
Action reconsidered by Council, November
6, 1872; passed first reading by Council, rules
suspended as per charter requirements, when
the ordinance was read second time and
passed finally by Council November g., 1872.
Approved November IA, 1872. U1
JOHN JOHNSON. Mayor.
Attest: L. r. RICHARDS. City Register.