Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-11-20
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:
SECTION /, That il 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 n
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
failing or refusing, upon conviction thereof
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
leoted. And the lists so furnished said asses
sors shall be returned by them to the Office of
the City Comptroller who shall preserve the
same for use o., reference, until the assessment
books are finally adopted.
SKo. O. For the purpose Of facilitating the
assessment OF property for taxation, II u here
by declared 10 be the duty Of the Comptroller
to provide the Board Of Assessors, with the re-
quisite number Of suitable blank returns Of
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 Of
SIC. 3. That section eight 49,. and also so
much Of section FIVE ~, article /, chapter
VI. page 3lj. Of Bridges Digest as excerpts
any taxable property from the list to be re-
turned 10 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repealed, and every list shall contain all the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 hereby
given power and authority 10 administer oaths
I arA "a In al mh tbs mr.
athrmatiOns 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 10 the assessment OF
taxation Of property. and any person who shall
Hilfully swear falsely before such assessors. or
any ofthem. IL hereby declared 70 be guilty OF
a misdemeanor. and on conviction thereof
before the Recorder shall be lined for such
odense not less than FIVE nor more than fifty
dollars. 10 be collected ne other zines are col
lected.
SEC. s. Ater the Assessors books are re-
turned 10 and deposited In the Mayors Oihce.
Correction Of mistakes 81 the Assessors. as
provided IN section nine lsl, article !, chapter
VI. pare 3i5 Of Bridges Digest, any person
I FuppOsing himself or herself aggrieyed by the
assessment, either In the listing o. properly
liable 10 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 dayy, but not after that period. appeal
] from the hctl0u OF the hkktftoIH tutnllNutu
| OF 10 the General Council, which shall forth
With hear sHch appeal and affirm or reverse
[ tho action Of tbs Assessors, or make such or
| der or determination In the premises az may
seem just and proper, and shall cause the as
tesfment books 10 be made 70 conform 70 its
order or determination. And the order OF do
| termination Of The General Council thall be
I Gnal and conclusive, aud ahali not be subject
I 10 appeal or revision. Aud the assessment
I books, A. returned 70 aud deposited In the
Mayors Once, except 70 Ear ~ appealed from
within the time aforcaald and the mod hca-
/ tons and changes made therein BY the Gen
I eral Council within the time and IN the man
! ner Aforesaid. shall be conclusive and binding
upon all perfopa WhomsOover, and the said A.
feasment books shall net afterwards be
/ changed, altered or modified In any manner
SAC. 8. This ordinance shall take effect and
I Be- In force from and after H. passage, and All
ordinances IN conflict with this ordinances are
hereby repealed. -
Passed a frat reading. whom the rules were
suspended per requirement Of the city oharter
when the ordinance passed a second and maj
reading By the Board Of Aldermen, Novem
Referred 10 Ordinance oonmities aud City
Attorney By Council. November 9, ~.
Action roconlldeTcd By Council, NoyemoeI
] q, is72, passed fret reading b. Council rue.
fufpendcd A. per charter requirements, Nnen
] The ordinance vas read second ume sl t
passod finally By Council November o. lei@'
Approved November ~, ltlls.. -.
Attest L. r. HcaiRDs, City Register; ;,