The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-04-12
COUNTY ASSESSORS. LOOK OUT,
Comptroller Piokard May Get His Attor,
neys AMER You.


news AMER You.
County Assessor Smith Is still peeging
away at property valuations In Shelby, but
has his books and papers in such shape
that neither he nor any ono else can say
whether the oounty's property will pan
out s50,ooo,0OO or s35,OOO,OOO. Coup.
iroller Pickard, In an interview by Nash.
vile dmoican reporter, Is quoted NJ speak
ing thusly on the new assessment act:
II am not No well pleased with its oper.
ations a. n short time ago ! was induced
10y the nature Of the law 90 suppose that
would. have received complaints from
numerous sources throughout the State 10
the effect that property u not icing ns.
ecSsed n TIE provisions Il the net demand.
Neither are the property owners &C.
curatcly rendering the value or the
amount Of their holdings M they are
required 10 do. A special feature OF
the complaint gives risc 81 much dlssatis.
faction. IL Is claimed that many assessors
and deputies are 10 negligent regarding
the section governing assessments that
they omit 20 swear the owners NJ 10 tho
reliability Of statements rendered, thus
afording room for Misrepresentation
upon the part OF owners very Injurious TO
/ the State.
"Aiier the assessments arc completed
and the board Of equalization shall have
passed upon them. II u Is found upon In.
vcstigation that either the asscsson or
property owners have shown any
dcrcliction In complying with the
law, ! intend 10 see that the attorneys
whom l have appointed In each
county shall proceed 30 enforce
the regulations "a contained In section
~ Of the acts OF 1857, which require that
the attorney shall cite 10 the proper an.
thoriiies such pepons NJ have failed 20
render the real value and amount Of their
property, and that In their case a penalty
OF 10 per cent shall he attached, OF which
the collecting attorney shall receive 20 per
cent Tor his services.
This ] shall do In case Of the failure 10
take the proper action upon the Part 81
the Atlorncy.ucncral, whose duty this
becomes under the provision Of the section
In question, which Il a. follows That
should u NJ any time after the assessments
have been made come 10 tho knowledge
Of the chairman or Judge Of the
county court, the clerk of the county
court the county trustee. sheriff or other
oiiiccr OF person Of any county Of this
State, that any person, company, firm or
corporation In each county has not been
asscsscd ~ contemplated by the provnions
OF this act, OF has been nscsscl in an In.
adequate amount. II shall b. the duty OF
said chairman, or iudgc, clerk, trustee.
sheriff OF other onicr or person. ON
motion Of the Aiiorncy-G General, 10
cite such pcnon, company, firm.
or corporation, their agent, attorney
or representative, 10 appear before the
trustee lof the purpose of betting a~.csscd
ncconiing 10 LAW and said trustee l. here.
w authorized and empowered 10 mako the
proper assessment against said pcnson,
company, hrn or corporation. aud should
u appear that said person. company. firm
90 corporation did IN any manner con.
nivc at OF .purroscly cyadc said asscss.
ncnt OF did knowingly permit nm made.
quaie a,ssxeinent 10 bc made, said trustee
shall corrcct said assessment and shall add
90 PEE cent 10 the amount Of Haid asac-o..
mcnt and costs, the same 10 be entered
upon the tax hooks for collection, aud the
Attorney General shall he allowed ~ com.
pcnsation Tor his services ~ pee cent. Of
the taxes or penalty realized from ssid In.
creased assessment 10 he cinincd out II
the taxes Nhcn collected