Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-04-22

Sec, is; mat the snnres ~ s VoSh " my
BANK. ii ps tan az ms
ta rd;nancs shal be assessed and taxed to the
orainanuo' ~ ~, ban Snsf,fs
. or oonnenv resnsctiveIv nj the market
tl9h OF ~ 49, "nd sbaii no
yained ~ IN the valnation If he neSsonal bro
na,t,go ~ eacb stocsholder WHETHER the said
perry o, gaen ;J ir Az ,;ty ~ wamnhis or
ans shaii Hs taxed al the same
eIse"heie' ~, sna,s ~ % n "a nerso1ai
ray =, V'"o' "io''''N "p''" "''-
PiSSap~ X nh NJ avorv indiv;dual banker doing
~ ~, h"siosss IL shn c;tv az Msmnhis Is
Z u'.hn,ns uad 10 Jacisre man oath heiore
ntreDy " a. w ~ IL rstv thaamount
tHe Doard ui IN sunh u bsnI rg hnsioess
oi apoch o,,e bnndred dollars az such capital
sbsii a. tha nnrnoses !, Z this ore nance. be
SS1i ~ eno rad as ore ;ndividual share az
nuiJ "I ~ sat hank;ra hrsiness and snch
sboras shaI, be incinded in tho assessment OF
narsonei n,onertv. III such banker have a
pe er,. ~ M aaciara on oath before the
kss,J af kssasso,s the number ~ shares held
bc zach oe thsm In suoh bankine business, as
hsld hv INV psr timer shall be included In the
reiua Ton - a. tarahle nronerty in the as
ssss,rsnt ~ nrnnsrfv nv IKE city Of Mem phis.
and snch ;ndiy;dnal banker shall nav the
same ami make the amonnt so maid charge
on his aecon nj with such partners I; and if sach
individnei ha nIer have no partners. or part
nnr he sha II ba MA IN he sole owner OF ali the
sbares In snch business Of banking. and the
same shall he included In the valuation of his
nersonai nronerty in the assessment of taxes
e. H. ~ - tba m annar hefore directed-
ioS inc guy "a Sh mi he the dnty of ali hanks
institutions and com panies locatedin the city
~ Memnhis 10 keep. nj All times, in the office
where The business Of such bank, institution
or Company shall be transacted full and cor
rect Iist ~ me names and residences OF all
The steckbolders Therein. and of the number
of shares held by each; and such list shall
be subject 10 the inspection Of the Board Of
Assessors during the business hours of each
day ON which business may be legally trans
acted AMI n violation OF any OF the provls-
ions of this section shall be n misdemeanor.
and any party convicted thereof before the
Recorder shall be lined IN any sum not less
than five, nor more than nifty, dollars.
Sec. 10. That the gross sum OF the surplus
earned and in the possession of savings banks.
or institutions for savings, located IN the city
Of Memphis. shall be taxed as personal prop
erty. and the officers of such banks or lnstltu,
tions may be examined on oath, by the Board
of Assessors rs to the amount Of such sur
plus. s,l
Sec. II. That the Board OF Assessors snail
have power to examine all persons owning, or
controlling property liable to taxation under
the provisions of this ordinance. on oath, and
TO require the production OF such BOOKS ana
papers as may be deemed necessary, ana also
shall have power to summon and examine
witnesses, on oath, for the purpose OF ascer-
tanning property liable to taxation, or the
value thereof, or any other fact material TO
the enforcement Of this ordinance; ana any
party refusing to appear before the Board OF
Assessors after having been summoned or
notified By the Board to do so, and any party
refusing to testify, after coming before the
Board, in reference to any matter within the
province of the Board to make inquiry about,
shall be guilty Of misdemeanors ana on a..
rest and conviction before the Recprder, as
in other cases of misdemeanor, shall be fined
10 any sum not less than five, nor more than
fifty, dollars. sfla saf8wt a hn
Sec. lS. That IL shall be the duty of the City
ors enters upon the discharge of its duties. to
S,rn;sh tbe Road of Assessors with assess
ment Isis 30 prepared that the several descrip-
tions Of taxable property herein designated,
and The senarate values thereof. together with
the names OF the owner or owners, and the
year or years taxable; the gross value of all
the taxable property of each owner. and the
different kinds of taxes and the rates of taxa
ton, may appear in separate and distinct col
umns; and 1t shall be the duty of the Board
of Assessors to make the assessment of taxa
BILE property in accordance with blanks so
furnished.
Sec, 10. After the assessment lists are com
pleted the members of the Board of Assessors
shall verify the same by oath Endorsed thereon,
and, after having done so. shall file the same
in the office of the Comptroller. who shall pro-
coed at once to make. or cause to be made.
two tax books which shall correspond with me
contained in the assessment lists, shall show
in separate and distinct columns, the differ
eut amounts Of each separate tax due from
each taxaole person ana tne eht tn nIs so
prepared hall be delivered to the Tax Collec-
tor, properly certified by the City Comptroller.
on or before the day the taxes therein charged
fall due, and the Tax Collector shall execute
and deliver the Comptroller receipt for the
same. which the Comptroller shall preserve
among the records and papers of his ONCE
Prorided That the tax book that may be
ma from any supplemental or additional
h. In IN na n
the filing Of the assessment lists with the
Comptroller. The other Of the said books
hall be filed in the office of the COMPTROLLER,
there to remain as a record Of his office, as
shall also the assessment lists.
Sac On Tbatal the various remedies pro-
vided, or that may be provided, by the laws
81 ne tst % Or eannty or otIer tsxes he and
the sam are hereby adopted, and the laws
o, oS-srnine the same are declared 10 be in
force Tor The collection of ali taxes that are
or may be ssessed, or are or may become due
70 thc eitv az Men Dhis and in addition
thereto. the Civ Attorney shall when so d-
rscted Nv The Mayor. file bills in the name
~ Inc civ ~ Memnhis in the proper Court of
4 bancery for the en- sorcement Of the lien re-
$500 Nv section iiftv.seven Of the city char
so, ~ - tba Citv AtIerney Then directed nv
ths Navsr sheu hiring an action against any
aelinnnent tax mayer In the name of the city
Of Memphis for such amount as may be due
o. g., :, rim ~. ber - -
iioi'' Nm Va
PRIVILEGES.
Soo,;on 81 That thera shall be assessed and
.niiented Nv me nay CoIiector. M n tax upon
v'yi,';isges from each nerson. firm or eorpora-
H., axeyc;sing anv ~ the iollowing brancbss
~ hnsinass oerunafions or profeSsions in the
u citv Vo az Wemnbisi the following sums which
sbssliba no vable invariahly in advance unless
othar,vispe bere;n sneciftd; - it'll.
FIN aver tobacco Warehouse for the in
=. nIsn EYER ~ 10 snbnsco onnnoiIv
sPec. ,,'l a ~ sie sSio Vi ''''"SN''
wy ~ S F..as y, n ~ kaanar ~ a sbsd ware
W Ss,hnr tIaoa 90. ~ stnrase Of cofton
~. 49, art;rias co. each niace mar annum-
~ 9ehei al 'isiss' 4oi e' n p'"'S Po'
tlVV. - - a. al. ...5,,oa-