The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-06-07
THE ASSESSOR BLESSED.
THE AIR LADEN WITH PROTESTS
FROM TAXPAYERS.
Indiscriminate Increases and manner
able Inaccuracies Affect the Property
Owners Purse, and Raise Wall
The Comptroller's Circular.

out by Assessor smith, moving laico anu
unbearable hardship.
The rush to examine the books began in
earnest yesterday. When the seli-im-
posed task was finished, several Of the gen
tlemen rushed out upon the sidewalk in
anything but pleasant frame OF mind.
All day yesterday the figures marked up
against assossable property in Shelby coun-
~ by Assessor c. T. Smith were objects of
deep and vital interest. II has been many
day since such rush OF property own
ers TO the courthouse was witnessed. The
d. little side room where the official makes
his headquarters and keeps the returns
was crowded all day. When the visitor
lrst put in an appearance, the first thing
y did was 10 make squirt for the book in
aqich was recorded the assessment figures
for his ward or district. Finding IL lac lost
no time in turning 10 the page ON which
his property was listed, and porting for u
moment over the valuation assigned him.
In nine cases ont OF ten, the exclamation
heard at the close was anything but music
10 the assessors ear.
Mr.. 4. J. McGowan was not angry, but
he wanted 10 know, you know, and that
very badly. lie owns u lot on the Poplar
boulevard, q short distance from the city
limits. Immediately this side OF him is u
lot owned by Mrs. Mary 4. Hamilton, and
on the side OF the latter another owned by
Col. W. 4. Collier. The lots are l22x66O,
l4ix6GG and l32x660 feet respectively. ON
Col. Golfers is n fine brick residence; ON
the other two are frame houses. Col. Col
lier's and Mrs. llamilon's are assessed
NJ ttalt -
placed at 5000 Mr.. Mctiowan desires
TO know why his lot, which is farthcst
from the city, has ON IL an inferior resi-
dence and cost originally 5000 less,
should be valued at II 200 moro in the
assessment rolls.
II may be, and probably Is, the fact that
II was an error on the part Of the assessor,
who Internationally got the values deter
mined upon transposcd. The board OF
equalization will doubtless rcctiiy II.
Speaking Of errors, there appears 10 have
been plenty of them OF clerical character
When il came TO the home stretch q
numEr Of clerks were employed 10 trans
fer from the original sheets 10 the books
With apparently reckless regard for nc.
curaCy, the young men sailed In. Thou.
sands were converted into hundreds, and
vice ycra, with alarming frequency. In
some eases So. 900 became s2jOO, while
Others sailed of in the opposite direction.
II will De- several DAYS before these have
been Strengthened out and the actual
valuation Of Shclhy's taxable property
become definitely known.
The Hon. W. l.. Clnpp was another tax.
payer who felt II incumbent upon him 90
call upon the assessor lie did ~. An
ArrEAL reporter met him on the return
trip. lie was communicative, hut In u
pleasant, though positive vein. Said he.
II ought not 10 complain, ~ wasa mem
Der oi the Legislature that created the law.
But do protest against the Interpretation,
intentional or otherwise. given Il by Mr..
Smith. He's got me down Tor about s75,-
600 worth Of property, when | would he
delighted TO sell ont tomorrow for ciO,OO0.
believe IN taxation upon fair valuations
and atrquitablc rates. ! further believe
that the valuation II city property could
and should have been easily doubled and
without unnecessary hardship upon any
one. The trouble j. good judgment has
not been brought Ia bear. The assessor
has not considered location, real worth Of
and returns from property. For example,
have piece OF property In North Mem.
phis that ] rent for so pcr year. This
present rate Of $50 means tax oi
$40. a clear loss Of SlGO. Another
piece has been valued NJ $1,000, that
have tried 20 sell at sp,ODO. These are only
specimens which affect me, others can re-
late the same story Then il IL stated that
land In the county has been asscsscd at
g. per acre. Any intelligent person can
zee NJ glance that this is ridiculous
There il not an acre Of land In shelby
county that cannot command q rental Oi
ai least 81 per year, particularly that In the
Twelfth district, where the a. valuation is
placed"
Mr.. Clapp closed his good naturcd com.
plant with the observation that those
Who own no property are In luck
State Comptroller L. l.. Fickard has H.
sued circular n the county boards Of
equalization, which met Monday in the
various COUNTIES 10 sit until the third
Monday In June. The valuation Of prop.
erty last year was in round numbers 800
OOO,OOO aud the income to the State ir
round numbers was sttl. nnO lnsi year. A
number Of the counties have raised th,
assessments this year aud Others have not
done ~. II the oipulnr below n effective
II will result in an assessment Ut aliuul
$4,000, 0OO and an income OF nearly ui
quite $1,000 10 the State.
Orurr 90 uW C1ufIuottrn.1
STAN o. itNNteu
NhsfFIIf.F June ~ Iksa |
To the County unari II Equalization.
Dear Sir From personal observation
and from information received from Other
Hourccs ] hnd that rial estate in larg,
number u the counties. especially In Mid
die aud West Tennessee, hns been assessed
Tor the year 1883 NJ an increased valuation
~ compared With 1857, Of 30 pcr cent.
and that great deal II personal propcrt,
has been listed for taxation which
has heretofore escaped altogether
That being ~. nnd hoping 4
may aid YOU ~ arriving at more cnrfcc
equalization, ! feel constrained to writ
you ~ above Indicated would iurthc
state that Il il your duty 10 ~ over th
entire assessment of all properly In vouI
county, and see that II h assessed nj ID
value, ~ prescribed by the assessment nc
oilssL In other words, the value of Oh,
property must b. the basis 81 the assess
mcnt and II any property Ia assessed a
more or less than IL value. increase or de
crease the assessed value ~ the case ma,
be, and place u NJ H. proper valuation
! would further cali your attention 10 IN,
inct That your action in this matter i
hna, which renders Il moro importan
that you should proceed with a great dea
OF care, exercising due diligence, and fol
low the strict letter Of the law la the al.
charge OF your duties, thereby avoidin
future trouble 20 the collector Of IA
taxes, and costs 70 the State and coun,ic,
Very respectfully your obcdicnt scr
~ ~