The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-01-18
THE GREAT WORK BEGUN.
ASSESSOR SMITH TAKES THE FIRST
STEP IN HIS DUTIES.
The Five Allotted Deputies Appointed
and an Eminently Qualified Assist
ant Employed Property to be Raised
to Cash Valuations.

Mr. G. 4. Smith, recently elected
county assessor, under an act Of the last
Legislature creating that Office, has begun
his task, and is calculated 10 be the sub
jet OF concentrated abuse from some heavy
property owners ere many suns have sunk
behind the horizon. Unless all signs fail
Assessor Smith will revoluiionize property
valuations in Shelby county, thereby rs.
tonishing the State and country by her
realwealth. lie has organized his staff,
and those familiar with the appointees
pronounce them men who know their du-
ties and will perform them without fear or
favor, even 10 the extent possible under
the plain provisions Of the law. Only five
deputies are allowed, all properly bonded,
and for whose acts the assessor is respon-
sible, having recourse only upon their
suretics for their failure to live up TO re-
sponsbilities. The names OF four OF these
deputies are as follows Joe More, Ger
mantown; William Harrell Collieryille;
Mr.. Wellborn, son OF Squire Wellborn,
and Mr.. Beatty, both in the Eighth dis
trict. The name Of the fifth one is uu-
known.
The wisest act of the assessor, and one
which gives promise OF great things for
Shelby, was his employment Of Gen. NJ.
L. Williamson M an assistant, but not a
regular deputy. Gen Williamsons duties
will be more advisory than actiye-in other
words, sort OF consulting agent II thcrc
Is man in the county who knows every
foot Of property, It's location and value,
especially in the city and vicinity, that one
is the assistant. For years he has been
engaged in studying the records and other
history OF property for different but yalu-
able purpose. lie has alzo figured largely
in real estate deals, principally ~ agent,
and In therefore fully acquainted with
values ~ fixed by those fortunate In
ownership. Gen. Williamson was never n
candidate for the newly-crcatcd office, yet
there was not member Of the county
court but recognized In him unsurpassed
fitness for IL.
The new law iorcibly provides for proper
assessments, and MIR. Smith has given his
friends, and through them the public,
strong assurance that It's requirements will
be fulfilled. Ills selection OF Gen. Will
hanson ~ an assistant aud the appoint
ment Of gentlemen said by those who
know them TO be emincntly qualified. will
be accepted as partial ycrification
Of that assurance. That troublesome
opposition will bo encountered by the Of
cial from those upon whom the increased
taxes fall, cannot be- doubted. Great rcyo-
lulions even In n just cause, always arouse
opposition Ia greater or less extent, and
where pecuniary interests are involved
this state Of aiIain becomes intensified.
From those who have studied the law, It's
scope and possibilities, there u rcally moth
ing deeper than the surface which the
heaviest property owners need Ia fear. OF
course. were Shelby county the only one
In the State 10 which tho law applied, II
would be- ruinous Outrage. Under II
there Is n reasonable anticipation that val
uations here will be increased from
about 49,, 100000 10 over Sj0,OO0OO0. II
il u notorious fact that the old system
really operated on the onc.thirl, one.
fourth, and sometimes 10 low M ono.tenth
plans. In one instance. land that would
readily have sold for 500 an acre, aud
which offer was more than once refused,
was assessed nj $50. but there IL no NO
ccssity for multiplying examples they
wcro the rule.
The entire States wealth, according 10
the dcfunc system. was about S22j, O0O,-
900. Human nature N the same every
where. and ~ the amc methods Of ap.
pointing assceors M prevailed In Shelby
did NJ IN all the counties 81 the State, Il
u more than likely that similar evils
followed. On this presumption, when
the returns are MI in Il may be- that, In.
stead Of S225, OOO.OO0, the total will b.
Si0O,0OO,O00. On this large valuation n
great reduction can and will be made In
the rate Of taxation. This fact, In con-
ncciion with attendant advantages and
benefits, In the argument adhered 60 by
friends Of the law 10 show the wisdom Of
it, enactment. They claim that when u
settles down {, practical working the In.
crease In valuation will DO entirely Offset
by reduction In rates. II this prove true
and the theory has not been broken down
all will rejoice In the contamination.
To the farmer and laboring man there IL
much to be hoped for and expected from
the new assessment law To them the
reduction will bc clear gift Heretofore
they have caught the full benefit Of the
old rates. Most Of the lands In the coun.
try have been assesscd at their full value,
a. have the unprcteniious city homes with
nothing 10 have saving Influence. Z"
For this condition of class operation, tho
asse~.on were Ia blame, not the Law under
which they served. II was n great aud
cumbersome machine which tho new law
wisely disposes Of.