Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-11-14
OFFICIAL.
ORDINANCES.

An Ordinance to Amend existing Ordinances
in Reference to the Assessment Of Property
for Taxati0 ,,Eeu
BE IL ordained by the General COunch Oh ti'
SEorIoN /. That it shall be the duty of each
and every person owning, or baying the con
troll or management Of any taxable properly
within the city Of Memphis, within ten days
after being required to do SO by the assessors,
as now authorized by ordinance. to furnish z
correct list in writing under oath, to the said
assessors of all the taxable property OF every
description owned controlled OF meanago ~ ~ \,
furnish the said list. within the said time,
shall be q misdemeanor; and every person 50
failing or refusing, upon CONVICTION tnere0l
before the Recorder. shall be fin d, for each
that he or she fnils or refuses so to furnish the
said list. not less than five nor more than tfty
dollars, TO be collected us other fines are col
lected. And the Isis 50 furnished said asses
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 teciitaunE tn'
assessment of property for taxation, it is here
BY declared to be the duty of the Comptrollel
TO provide the Board of Assessors with the re-
qrisite number Of suitable blank, RETURNS, O.
lists 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 O.
, SIC. 8. That section eight (s). and also sc
vi, page Sl5. Of Bridges Digest. as except
any taxable property from the list to be re
turned to the Board of Assessors, are hereb,
repealed, and every list shall contain all thu
taxable property owned, controlled or man
aged by the person returning the same. 81
SEC. 4. The several assessors are hereb,
given power and authority TO administer OATH
! and afiirmations in all cases where Oaths OF
affirmations are required, or arc necessary OF
proper in the assessment Of taxSble property
or in carrying out the provisions of any ordi.
nance having reference 10 the assessment OF
taxation ofprOperty, and any person who shall
wiliully swear falsely before such assessors, OF
any ofthem is hereby declared TO be guilty Of
a misdemeanOr. and on conviction thereoi
before the Recorder shall be fned for such
offense not less than five nor more than fifty
dollars. to be collected as other fines are col
lected.
SEC 5. After the Assessors books arc re-
turned TO and deposited in the Mayors office,
and after the ten days have elapsed for the
correction OF mistakes by the Assessors, al
provided in section nine sgl, article i. chapter
| vi. page 3l5 Of Bridges Digest, any person
surprising himself or herself aggrieYed by tho
assessment. either in the listing Of property
as liable to taxation. or in assessing the sameto
/ 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 10 conform to Its
order or determination. And the order or de-
termination Of the General Council fhall be
final and conclusive, and shall not be subject
TO appeal or revision. And the assessment
books. as returned to aud deposited in the
Mayor office, except so far as appealed from
within the time aforesaid and the mOdfca-
tons and changes made therein by the Gem
eral Council within the time and in the man.
ner aforesaid, thall be conclusive and bindinf
upon all persons whOmsOeyer, and the said as
scssment books shall not afterwards be
changed. altered or modified in any manner
whatsoever.
SIC. 8. 1his ordinance shall take effect and
be 10 force from and after its passage and all
ordinances in conflict with this ordinance are
hereby repe alod.
Passed first reading, when the rules we're
suspended per requirement Of the city charter
when the ordinance pasEed a second and 6nai
reading By the Board Of Aldermen, NoTem-
Der 6, 1872.
Referred to Ordinance Committee and CITY
Attorney by Council, November O. 1871.
Action recOnsidered by Council, November
o, lsl2i passed fret 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 II, 1872.
JOHN JOHNSON. Mayor.
Attest; L. X. RICHARDS. City Register.
6l7Q