Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-11-15
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:
SRcrloS /. That II shall be the duty Of each
and every person owning, or haying the con-
troll or management Of any taxable property
within the city of Memphis, within ten days
| after cling required 20 do so by the assessors,
ne now authorized by ordinance; TO furnish
correct list in writing, under oath, 70 inc said
assessors Of all the taxable property OF every
description owned. controlled or managed by
him or her, and the failure OF, refusal so ~
furnish the said list. within the said time,
shall be q misdcmeanor; and every person SO
failing or refusing upon eonsiction thereof
, before the Recorder, shall DO lin q, Tor each
day, after the expiration Of the said ten days.
that no or she fails or refuses so TO furnish the
said list net less than five nor more than nifty
dollars, TO be collected us. other fincS arc col
l-cted. And the lis's so furnished said asses.
sors shall be returned by them 70. the once OF
the City Comptroller, who EhalhpreserVo the
same for n % or reference until the assessment
tooksar finally ad0rted. 49,,
Sgc. 2 For the purpose of facilitating the
assessment Of propertyfo taxation, IT Il hero
by declared to DO tho duty Of the COMPTROLLER
to provide the Board Of Assessors, with me re,
quisite number Of suitable blnak returns Of
| LIFTS rf taxable property. which shall be FUR
nishod by the Board of Assessors, upon request,
to persons owning, controlling or managing
property liable TO taxation by the city OF
Memphis.
SEC. 5. 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repealed.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
nd nfffr notf n al
ailirmatiOns 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 OF
taxation of Property, and any person who shall
wilfully swear falsely before such assessors. or
any dfthem, is hereby declared to be guilty of
misdemeanOr. and on CONVICTION thereof
before the Recorder shall be nned Tor such
offense not less than five nor more than fifty
dollars, to be collected as other fines are coli
lected. sn nl.
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
correction Of mistakes by the Assessors. as
provided in section nine ~, article /, chapter
vi, page Sl5 of Bridges Digest, any person
surprising himself or herself aggrieyed by the
assessment. either in the listing 81 properly
as liable to taxation, or 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 AhecttOIe cOmplhlneu
of to the General Council, which shall forth
with hear 4ch 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 DO made 70 conform 70 It's
order or determination. And the order or de-
termination of the General Council thall be
final and conclusive, and shall not be subject
TO appeal or revision. And the assessment
books, as returned to aud deposited in the
Ma ~ len IN IA r anpRnlOd
within the time aforesaid and the moditca-
tons and changes made therein by the Gem
eral Council within the time and In the man
ner aforesaid hall 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.
SIC. 6. Ibis ordinance shall take effect and
DO in force from and after its passage, and all
ordinances in conflict with this ordinance arc
hereby repealed. d.
Passed first reading, when the rules were
suspended per requirement of the city charter,
when the ordinance passed second and tnal
reading By the Board of Aldermen, Noyem-
Der 6. 1872. LIZ.
Referred to Ordinance Committee and City
Attorney by Council, November 6, 1872. ns
Action reconsidered by Council, NovenbeT
G. 1872; passed irst reading by Council, rules
suspended az per charter requirements. when
the ordinance was read second time and
passed finally by Council November 6, 1872.
Approved November IA, 1872.
- JOHN JOHNS ON. Mayor.
Attest. L. II. RICHARDS. City Register.