The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-06-05
SHELBY'S ASSESSMENT.
ASSESSOR SMITH COMPLETES THE
TASK ASSIGNED HIM.
Only the Country Districts Remain To
De Footed Up - An Increase of over
100000 Found in the City-Good
Reports from the state.

County Assessor G. +. Smith, aided by
his expert assistant Gen. NJ. 7. William
son, has at last finished the laborious
task Of fixing the value Of taxable property
in Shelby county. The two gentlemen
named have hooked after the city them
selves while five deputies have taken all
the country districts except the Fifth and
Fourteenth, most Of which are embraced
in the city. Their work was begun the
latter part OF January last, shortly after
Assessor Smiths election by the county
court.
Few persons in Memphis have any ade-
quate idea Of the great amount OF work,
hedged in with innumerable and vexa-
tious details, performed by the official and
his assistants. The law provides that
every piece Of property must be visited,
and the valuation fixed by a personal in
spection and measurement II necessary.
In every crse has this been done. Those
who have been robbed by the old system,
where 10 cents per assessment has been
the sole incentive 10 action and often re-
suited in double, treble and in some in
stances quadruple assessments, will appre-
ciate this feature OF the business.
While some will appreciate the de-
parture, others will not, for the valuation
Of real estate in the city has been increased
from Sl4,06S, 900 10 S23,505,6 75. in one
single instance the assessor found block
on Madison street assessed at So, 900, and
the two adjoining buildings, just twice as
large, at 81 200 each. He promptly as
sessed the first named At 1000, and the
latter two at $40, 0OO each.
Assessor Smith, II seems, has endeav-
ored 10 conscientiously perform the duty
assigned him, and il will he generally adj
mitted, has succeeded admirably. He
does not claim for himself or expect others
TO claim for him, that his labors have been
perfect, but at the beginning Of great and
needed reNo u ion there will be little harsh
criticism. lie is inclined to think the val
ucs are yet only about 20 per cent. Of the
reality As he studies the law and its re-
quircments, he is more and more impressed
with It's wisdom, "The only fault | can
find with it," he said TO an APPEAL re-
porter, sis that IL should have provided
for State board OF equalization"
The paramount protest filed by property
bNhiln hNdlilsA Ait INV ~ lllht ~ viii
the taxes great burden on those who
have them 10 pay, the fear being that
Shelby would be the only county showing
an increase sufficient TO Justify a reduction
Of rates. Mr.. II. 5. Capers, criminal court
clerk, returned from Nashville yesterday
morning, and stated that reports from all
over the state were that the law had
operated similarly in all the counties.
Those who suffered from loss OF sleep on
this account may therefore pursue the
even tenor Of their way undisiurbed.
There has been n great deal Of difficulty
In securing outside members Of an equali-
zation board, three Of whom the law pro-
vidcs shall sit with the assessor and chair
man OF the county court. Messrs. John
T. Willins and II. n. Bedford, who were
first selected, along with Mr.. n. y. LeNas-
ter. declined because Of pressing business
requirements. Messrs. Smith and Slaugh.
ter then began faithful skirmish for gem
tlcmcn 10 ell the vacancies, but failed
until Col. 4. Is. HAYNES and Squire George
H. Powell were seen. These two, with
Mcssn LeNlaster, Slaughter and Smith,
will sit n n board and hear complaints M
scheduled in an advertisement which ap-
pears in another column:
Following Is the comparative valuation
of real cHlatc In the CITY, by Wnfds.