The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-03-16
THE ASSESSORS WORK.
ONLY THREE WARDS REMAIN TO BE
ASSESSED. BUT THEY ARE LARGE.

Mr.. Smith Still Insists That He Is an
Equalization Board, to Certain Elk
-DifAculties Along the Line-In-
creased Valuation Almost Harmless.
Assessor G. +. Smith and his clerical as
sistant, Gen. NJ. T. Williamson, have fin
ished their arduous task in all the city
wards except the Eighth, Ninth and Tenth.
The Seventh ward was completed Wednes.
day afternoon. Reports from his five
country assistants are to the effect that OK
cellent progress is being made on rural
properties. With view to finding out
certain important features OF the
assessment system now in vogue, an Ar-
PEAL reporter visited Assessor Smith, yes
terday, and engaged him in conversation
for several minutes. 1t was clearly appar-
cnt that the official has the idea of the new
law for which he has been given credit
and consolation, but over which there was
an openly expressed doubt. The idea re-
ferred to il, that he is in q measure a
Board OF Equalization.
Ii has been announced by Chairman
Slaughter, OF the county court that the
rate OF taxation for the county could aud
would be reduced at the April term, when
the regular annual levy is made, based up
ON the operation OF the new assessment
law. IL was to learn the practicability OF
this promise that the reporter called upon
MIR. Smith. In response to the question,
be concludedY' the assessor said:
''rhe work cannot be finished before
June |. In one respect the law is made
quate in that il does not give me time
enough TO carry it through as ! would like
and should do"
81 would like TO glance over the hooks,
so far as entered up, and note the probable
increase, suggested the reporter.
81 haven't entered anything upon the
books yet. All our work is on the original
sheets, stored away in vault. We cannot
begin on the books until after June /. Nc
summing up into totals has been done,
consequently IL would be impossible TO ar
rive at n conclusion on that point"
81 might be able to learn something oil
interest from the Sheets" insisted the re
porter
"But Il would result in retarding my
work were definite publication made o
what has already been done. People
would worry me with all sorts Of questions
and thus delay active operations. Besides
the sheets may be changed when | come
to compare property In different parts oI
the city"
"Do you not assess nj cash value, after
making dilgent effort TO determine thai
point"
"Ycs, and make every endeavor posi-
BILE 10 find out the cash value. But may
have made n mistake in the mattcr IL
when we come 10 make comparison, Souu
Memphis property is out Of proportion e
that in the northern or other portion, ther
| il is my duty 10 make the change"
'But doesn't the law provide otherwise
Isn't there n board Of equalization provided
for whose duty IL is 10 look after complaints
OF property owners on the question Of mis-
| takesi"
True, there Is, but u does not &C
promptly enough 10 cover the exigcncic
Of the case, There, again, the law Is in
adequate"
The assessor was then asked how far tn
assessment being made by him would in
Citit1t tuc NaAuc w AA"biN laol'Ni9 ~
| the city.
about one-hali," said he. "IIercto
fore the value has been in the neighboI
hood OF 100000. expect 10 make
so, 900, 900, or even more. STU, | canno
say positively, further than that there wi
be an increase. The same rate OF increas
will not prevail ia the country, as propert
out there has already been taxed its ful
value, and actually more than II woul
bring at forced sale
"what are you doing in the line Of pei
sonal property
There encounter a great deal OF diff
Guilty. We visit the private houses, but u
most cases find only the lady OF the house
She refers me 10 her husband, who Is ou
in the city, and the chase begins. Whe
he is finally corralled, can get only hi
list and valuation, which may be all right
In some cases have had reason 10 douh
the correctness, in others felt we'll satisfied
There will also be an increase in this lin
Of taxable property"
Ibid you raise the assessment on rail
roads?'
II have done nothing with them as YET
When | called for the purpose j was ~
ierrcd 10 the supcrintendents, gcnerl
managers or other officials, was unable
End them and contented myself with No
tiiying them 10 inform me when II wouli
be convenient, when We will all come I,
gether and fix the assessment. | hay
been on the property, however. and IL
specied Il according 10 law. The tracks I
the railroad companies are assessed by Oh
State, and have only 10 do with the ros
estate possessions"
GLOW do you regard the complaints ,
property owners that the new law vi
break them up in business, ~ 20 spcak1
"As almost entirely without foundation
The increase need only applyto the state
proposition, which II only ~ cents on u
800. Tho city taxes on my assessmeI
are not due until February next; the Le
stature meets In January. and can rcdu'
the levy 10 what IL needed, despite the IA
that Il Is already made. II the county =
duccs Us levy on the basis Of the assur,
increase this will even up accounts 10 III
the whole thing will be about even, !
matter what increased valuation ] fin
state. county and city need only NO mu'
. money, and there IL ample time 30 raise
! on the valuation now being made by
save the State, and the relief Is easi
seen"
Have You encountered much oppo'
ton In the performance Of your duticsf"
"None NJ all, because no one know
! what am doing about valuation. Who
I cannot learn the value In an easier vi
search the records, learn all ] can fro
: recent sales In the new vicinity, and Q
accordingly. In this respect ] am fort
!. nate In having secured Gen. Williamso
who doubtless knows more about Mel
phis property than any ono else In the CIT
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!. Uf suo.eer- from goo.u pffon.