The news scimitar. (Memphis, Tenn.) 1907-1926, 1920-07-08
CITY EQUAL|zERS
KEEP NO RECORDS
IN SPITE Of LAW.
Act Defining Duties of Board
Is Explicit, But Members
Admit They're Too Busy to
Comply.

Notwithstanding instructions embod-
leu IN the legislative act defining duties
OF the city board of equalization which
requires that daily record of all trans
actions OF the board be kept and signed
each day, there Is no such record
available at present, nor has the city
equalization board kept any such rec
ord since taking up the tax equaliza-
tion question.
One member OF the board. Milliard
Naill, was asked II 4 daily record was
kept by the board.
No, we have been too busy to fool
with that" he said. I'VE are putting
our figures down on the assessment
books and they will be complied and
tsbulated when we have finished
Dean Adams another member OF the
board, also stated that no daily record
or minute book was kept and that none
had been kept since the board began
its work.
After going into the manner OF ap-
pointment Of the board the law defines
the duties Of the board and as to the
daily record says:
Said board shall keep daily rec
ord Of its transactions and sign same"
Others Complied.
Records on file disclose the fact that
all previous city boards OF equalization
have complied with the law and these
old records show that the assessments
passed upon by the board each day are
listed on this record together with the
assessors figures and the final flg-
ure OF the board. This daily record
bears the signature OF each Individual
member Of the board, are in bound vol
umes and filed away
Under the law It is an easy matter
to ascertain from day to day just what
action the board has taken and the
be seen at n glance. Members Of the
present board have stated repeatedly
that there Is no way OF ascertaining
the total amount OF Increase made by
the board except after the city treas
urer has made a tabuiation. Compare
son OF this total figure with the total
figure OF the city assessor will, OF
course, disclose the total change made
by the board.
When the city realty books were in
the hands OF the board their final action
amounted 10 ali approximate rs per cent
Increase In many instances assess
ments were lowered. others raised and
some left as they had been submitted
| by the assessor, but, taken as a whole.
| there was an increase over the assess
or's figures that win approximate rs
per cent.
Figures Impossible.
Since the personally assessment books
have been in the hands OF the board
statements have been made by the
board that on the whole there has been
| an increase but efforts TO get an ideA
OF what II would amount 10 in dollars
| and cents have been futile board mem-
bers declaring that there was no way
| In which they could arrive ct even an
npproximate figure.
Mayor Paine expressed the opinion
that a daily record of the boards trans
actions was being kept. This. however,
| Is an erroneous idea on the part Of
| the mayor, according to direct state
| ments of board members.
| Work on the personally assessment
| will be completed during the present
week, members say and the books VIII
| then be turned over to the treasufers
| office for tabulation. The merchants
| ad valorem assessment will be complet-
! I'd by the city assessors office within
a few days, Il is said. Members Of the
| city board have stated that they ex-
pect TO have these books In their pos
| session during next week.
II is upon the merchants capital or
ad valorem assessment that the city
administration has for some time count
| ed upon increasing Its revenue. Mayor
Paine has declared on several occasions
| that this assessment should total at
| least 500 900, 600 Whether or not these
| figures will be reached by the asses
! sor or not remains TO be seen, but with
| the action OF the board on realty and
nerEonalty assessments, as a precedent,
| Il would appear that the board contem-
plates increasing this assessment IN
order that this particular tax will
| carry what they believe to be its pro
rata of the total tax.