Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-11-18
OFFICIAL.
ORDINANCES.

An Ordinance 10 Amend existing Ordinances
in Reference to the Assessment of Property
for Taxation.
Be it ordained by the General Council of the
City Of Memphis
SECTION |. That it 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 authorized by ordinance. to furnish O.
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 so to
furnish the said list. within the said time,
shall be a misdemeanor; and every person so
before the Recorder. shall be fined, for each
day, after the expiration Of the said ten days.
that he or she fails or refuses so to furnish the
said list, not less than five nor more than fifty
dollars, to be collected as other fines are col
ected And the lists 80 furnished said asses
sors shall be returned by them to the Office of
the City Comptroller, who shall preserve the
same for use or reference until the assessment
books are finally adopted.
SIC. 2. For the purpose Of facilitating the
assessment of property for taxation, it is here
by declared to be the duty of the Comptroller
to provide the Board of Assessors with the re-
quisite number of suitable blank returns of
lets of taxable property, which shall be fur
nished by the Board of Assessors, upon request,
to persons owning, controlling or managing
property liable to taxation by the city Of
SEC. 8. That section eight S). and also so
much of section five (5), article /, chapter
VI. page 3l5, of Bridges Digest, as excerpts
any taxable property from the list to be re-
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repealed.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.
SEC. 4. The several assessors are hereby
given power and authority to administer oaths
and affrmations in all cases where oaths or
aiirmations are required, or are necessary or
proper in the assessment Of taxable property,
or in carrying out the provisions of any ordi-
nance having reference to the assessment or
taxation OfprOperty, and any person who shall
wilfully swear falsely before such assessors. or
any ofthem, is hereby declared to be guilty of
misdemeanor. and on conviction thereof
before the Recorder shall be fued for such
ofense not less than five nor more than fifty
dollars. to be collected as other fines are col
lected.
SIC 5. After the Assessors books are re-
turned to and deposited in the Mayors Office.
and after the ten days have elapsed for the
o. P tn rcs as
vi, page 3l5 Of Bridges Digest, any person
supposing himself or herself aggrieyed 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
from the action Of the Assessors complained
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 modihca-
tions and changes made therein by the Cen
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 not afterwards be
changed, altered or modified in any manner
whatsoever.
SEC s. 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, whom tire rules were
suspended per requirement of the city charter,
when the ordinance passed second and final
reading by the Board Of Aldermen, Novem-
Der 6, 1872,
Referred to Ordinance Committee and City
Attorney by Council, November 6, 1872.
Action reconsdered by Council, Move or
6, 1872; passed first reading by Council, ulss
suspended as per charter requirements, len
the ordinance was read a second time and
passed finally by Council November 6, lS7l.
Approved November IA, 1872.
JOHN JOHNSON. Mayor.
Attest: L. r. RICHARDS. City Register.