Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-11-19
OFFICIAL.
ORDINANCES.

An Ordinance to Amend existing Ordinances
IN Reference TO the Assessment of Property
for Taxation. a.-q
Be It ordained by the General Council of the
City of Memphis: HlaH
SEcTIoS /. 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
correct list in writing, under oath, to the said
assessors OF all tho taxable property of every
description owned, controlled or managed by
him or her. and the failure or refusal so 10
furnish the said list. within the said time,
shall be a misdemean0r; 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 DO collected as other fines are col
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,
SEC. 2. For the purpose of facilitating the
assessment Of propertyfor 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
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
Memphis.
much Of section five 6), article /, chapter
vi. page. BIS, Of Bridges Digest, as excerpts
any taxable property from the list to be 70
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repealed, and every list shall contain all the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. l',
SEC. 4. The several assessors are hereby
given power and authority to administer oaths
and afirmations in all cases where oaths or
affirmatons are required, or are necessary or
proper in the assessment of taxable property,
OF in carrying out the provisions of any Ordi-
nance having reference to the assessment or
wilfully swear falsely before such assessors, or
any ofthem. is hereby declared to be guilty Of
q misdemeanor. and on conviction thereof
before the Recorder shall be fiued for such
oifense not less than Eve nor more than fifty
dollars. to be collected as other fines are coll
lected.
SIC. 8. After the Assessors books are re-
turned to and deposited in the Mayors Office,
and after thu. ten days have elapsed for the
correction Of mistakes by the Assessors, as
provided in section nine (9l, article /, chapter
vi, page 3l5 of Bridges Digest, any person
assessment. either in the listing of property
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;
from the action Of the Assessors complained
of TO the General Council, which shall forth
with hear such appeal and affirm OF 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
seesment 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
10 appeal or revision, And the assessment
books, as returned to and deposited in the
Mayor otiice, except so far as appealed from
within the time aforesaid and the modifca-
tions and changes made therein by the Gem