Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1872-11-21
OFFICIAL.
ORDINANCES.

An Ordinance to 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 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 a
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 msdemeanor; 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
leeted. 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 or reference until the assessment
books are finally adopted.
SIC. 3. For the purpose Of facilitating the
assessment Of property for taxation, il is he re
by declared to be the duty Of the Coplptrc ,ller
to provide the Board Of Assessors with IN q re.
quisite number of suitable blank return IS Of
lists Of taxable property, which Shall b e fur
nished by the Board of Assessors, npor, r. nrest
to persons owning, controlling or m,.naginp
property liable to taxation BY tie city Of
Sac. 8. That section eight (9, apd also So
much Of SECTION i've 10y, qriticl /. chapter
vi. page 80 Of Bridges Dige'a, as excerpts
turned 10 tho Board Of Assessors. ave hereby
repealed. and every list shall contain MI tho
taxable property owned, controlled or man
aged by the person returning the same.
given power and authority to adu iinister Oaths
and afirmations in all cases w'nere oaths on
aiilrmations are required, or ar'l necessary OF
or in carrying out the provision Of any orii.
nance having reference TO the assessment or
taxation OF property, and any person who shall
Wilfully swear falsely before such assessors. or
any OF tnem, IS hereby declared TO be guilty OF
misdemeanor. ami on conviction thereof
before the Recorder shall be fined for such
oitense not less tbaan five nor more than fifty
dollars V be collected as other fines are col
SEQ. 5. After the Assessors books are re-
turned TO and deposited in the Mayors office.
and after tho ten days have elapsed for the
correcti9n Of mistakes BY the Assessors, as
provided In section nine l9l, article |, chapter
vi, page 3l5 of Bridges Digest, any person
supposing himself or herself aggrieved by the
assessment. either in the listing Of property
as liable 10 taxation, OF in assessing the same 10
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 aaction of the Assessors complained
Of 70 the General Council, which shall forth
with hear such appeal and affirm or revers
the action Of the Assessors, OF make such O r
der or determination in the premises as N a,
seem just and proper. and shall cause the as
seesment books to be made 70 conform 70 III
I order or determination. And the order or de
{ termination Of the General Council shalI b,
/ final and conclusive, and shall not be sur ice
70 appeal or revision. And the assess' n en-
books. as returned to and deposited IN ths
Mayor Office. except SO far as appealed from
within the time aforesaid and the Inodifca-
tionS and changes made therein 'Dy the Gen.
eral Council within the time and in the man
ner Aforesaid, shall be conclusive, and bindina
upon all persons whomsOever, a. id the said as
sessment books shall net afterwards be
changed. altered or modified in any manner
whatsoever.
SEC. 6. 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 a first reading, when the rules were
suspended per requirement Of the city charter,
when the ordinaD &c passed a second and final
reading By the Board Of Aldermen, Novem-
Der 6. 1872.
Referred 10 Ordinance Committee and City
Attorney BY Council, November 6. 1872.
Action rec0nsidercd By Council, November
6, 1872; passed first reading By Council. rules
suspended as per charter requirements, when
the ordinance was read a second time and
passed finally by Council November 6, 1872.
Approved November "a, 1872
JOHN JOHNSON. Mayor.
Attest; b. r. RICHARDS, City Register,