Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1883-04-04
TOO MUCH TAX
Complained Of by the Water Company
and the Grain and Package
Elevator Company.
Provision for Crazy PeOple-Right Of
Way Granted for the Pigeon
ROost Turnpike.

The County Court resumed its session yes.
terday, and passed upon a number of petit
tions for the reduction of assessments, some
OF which were granted, while others were
referred to the attorney or committees for
investigation and report. Among the last
named was the following
PLANT FROM THE WATER COMPANY.
To the worhipful County Court of Shelby
County:
Petitioner, the Memphis Water Company, respect
fully shows your worsnips that it is a chartered
corporation under the laws Of the State, and that
it, works and location are in the Fifteenth Civil
District of Shelby county adj AGENT to the Taxing
District of Shelby county. That its pipes extend
ing from its works convey water TO the corporate
limits Of said Taxing District, and by means of a
system of pipes, water is distributed throughout
and public authorities. It's machinery. wells, en-
glnes. reservoirs, pumps, houses, grounds and
principal offices are in said Fifteenth Civil Dis
trct It's legal situs is in said district, but be-
fore shown, It's pipes extend 10 the city limits and
are laid down in many of the streets and alleys Of
said city. For the Accommodation OF its custom
ers it hss rented Office 10 the city limits but its
location, works and place OF business are in said
Fifteenth Civil District Petitioner shows further
on its capital stock, but the shares Of stock
in the company are taxable, and that
trict where the company Is located, no matter
where the shareholders may reside, consequently
the Fifteenth Civil District is the place Tor assess
Petitioner further shows that the shares of stock
gate ne 10 81 600 It further shows thai there is
debt of $1,000 charged by mortgage on the com
pany and its property, the same being BONG Hde
debt. This sum should be deducted from the as
sessed value of said stock While the whole OF
petitioners property 1.-THE shares of sIockl should
be given in and taxed in the Fifteenth Civil Dis
trict, vet as part of its pipes-the same being
portion of its persousl property-lie within the
city limits, petitioner upon Iair BASIS, woui =,
place part the Fifteenth Civil District and part
in the city Of Memphis, the division and proper.
ton being arrived at on the basis OF the value OF
the vaius q its property without The ely
about one-third in the city limits and about two
thirds in the Fifteenth Civil District, Petitioner
shows that the present assessment is irregular,
First 1t does not assess the property in the
Fifteenth Civil District; where the corporation is
located and has it's legal situs.
Second.-Sor does it apportion the assessment
between said district and the wards Of the Taxing
of its property within and without the city limits
hrd.--It fails to allow any abatement or de:
duetion for the mortgage debt on the property OF
Fourth-The price or value set upon the stock
is excessive and oppre sive.
Fifth.-Tne assessment should not be exceeding
500 600 after deducting the 100000 Of debt on
the property of the corporation.
Sixth-This value thus agcertained should all
be assessed IN the Fifteenth Civil District Of Shelby
county. where the legal situs is: or 1t should be
trict and the local territory of the Taxing District
as to alot each psrt thereof, according to the
value OF the compaDy's property in said Taxing
District aud the value oil lis property in said Fiji
teenth Civil District.
has heretofore been made in the lsst-named way.
By so dong the au cunt of assessed value remains
the to the State and county but it is so di-
vded to give to the Taxing District part of the
assessed value Petitioner prays refeIeUce to a
committee 10 examine and report upon the alleged
errors and inequalities in the assessment, to the
| end that the same may be corrected. both as to
| the place of assessment, msnner and the amount
| thereof. And, as it is not certainly known what
changes the revenue act of lSs2-s3 has made
in regard to the subject of ass .ssment OF property
held by corporations and joint stock companies,
petitioner prays that the report be deferred until
| a copy of that set can be procured. And peti-
''O-'O, CAN'T & PATTERSON,
Solicitors for Petitioner.
The communication was referred 10 JUS
tees Holemsn, Mofet and Alex. Jones and
the attorney.
THE GRAIN AND PACKAGE ELEVATOR
Company also complained that their assefs.
ment ISIS, 000) was too high, and asked that
it be reduced to $4,000. The reasons al
legged by the company were: FIrst-That the
company had been at an expense of $50, 900
to protect the river bank in front of the
elevator, by which work the city was chiefly
benefited. Second-That the company had
made rates Fifty per cent. less than those in
vogue elsewhere, in order to build up
grain trade here. Third-That by handling
grain at cost il benefited the city moro than
itself. This petition came in too late for
presentation 10 the court.
NEW NorARIEs.
Lee Thornton, J. NJ. Trtz want, C. L.
PulIen, NJ. R. Patterson, V. w. Williams
and w. 2 Mitchell wire appointed noiaries
public.
Justices Holman, Bledsoe and Winters
| were appointed a COMMITTEES 10 recommend
| q rate of taxation for county purposes for
| 1888.
Louis Erb was authorized 10 collect the
highway taxes of 1881 and 1882, owed by
the fourteenth road district, on his giving
| $500 bond.
CARE FOR THE CRAZY.
Jail Physician Williford called attention
| to the deplorable condition OF the lunatics
| confined in the county Jail. The court made
| sn order that the sheriff turn over all luna
| tics in the all to the poorhouse commits
stone g. II was further ordered that neither
| the sher &, Poorhouse Commissioners nor su-
| perintendent of the poorhouse shall give any
| pauper or lunatic admission 10 the Jail or
| asylum except The psuper or lunatic is en-
| titled to admission under sections 1907 and
1890 of the Code.
THE PIGEON RoosT ROAD
Right OF way was granted the Pigeon
Roost Road Turnpike Company to enable
them to construct turnpike over the rosd
| to point five miles from Memphis, provid-
| ing the road be made substantial macadam
or gravel, according to the State law, and
| completed for the distance designated in two
years.
PLANTING PAUPERs.
John Walsh got the contract to bury pau
! pers for year. The price sgreed upon is
| So each for sill.born children, So 05 for peo-
pie between seven and fourteen years of age,
| SIS for persons over fourteen and under TWEEN
| tv.oae yesrs, andsS5 so for adults. Justices
On gley, Black we'll and Egnew were appoint
Ell committee 10 ASCERTAIN and report The
amount TO be paid for the burial OF persons
who die in the country. A question raised
as 10 the proprieiy OF burying psupers or
the poorhouse grounds was referred to the
Poorhouse Commissioners.
NEWS IN A NUTSHELL.
P.J. DAILY WAS granted certificate of good
moral charactsr to enable him to get license
as lawyer.
The Memphis Abstract Company was
given permission to occupy rooms In the
courthouse until January lst free of rent.
The privilege was coupled with al order that
| all courthouse tenants shall pay rent after
that time.
The consider alton of assessments was made
the special order for Monday, after the work
house matter shall have been disposed Of.
The Poorhouse Commissioners reported
The total cost of r1nniug that institution
since October at 52042 So.
COMMISSIONER we're appointed to have
levee built on the east and west ends OF the
ues bridge across Cypress creek, on the new
Raleigh road.
The court adjourned over 10 next Monday
morning.
SnDINn DENUNn