The news scimitar. (Memphis, Tenn.) 1907-1926, 1920-07-13


Mayor Paine has declared on frequent
occasions that he expected the mer-
chants ad valorem assessment to ap-
proximate $100,eOo,O00 and 1t Is largely
upon this character of taxation that the
city has determined to allot school
teachers increased remuneration. Mem
bers of the board or equalization for the
city have stated at frequent intervals
that they expected to receive the ad
valorem assessment books and begin
work upon them Immediately.
Although no public statement has
been made on the subject it has been
stated frequently that a legal fight Is
IN prospect If any attempt is made by
the city board to increase the mer-
chants capital assessment Just when
or In what manner this will develop,
II at all, remains to be seen.
NO Review Possible.
Mfr. Scarborough in advising the may
or OF his action emphasizes the fact
that he, personally, has no objection to
any individual or set of individuals re-
viewing the work of the assessors de-
partment but he stresses the point that
legal Interpretations of the present
statutes point plainly to the fact that
no board of review is provided for.
Coming as 1t does on the eve of the
adoption of the city tax rate, the ef-
tect of a possible legal battle cannot be
accurately gagged. but Mayor Paine de-
ciared Tuesday that there would be
no hitch in the city's plans for adoption
OF the tax rate ordinance on first read
ing Tuesday The mayor declined to
discuss the matter further for publica-
ton, saying that inasmuch as he had
not yet received MIR. Scarbrough's letter
ne would withhold any comment on the
matter
Mr.. Scarbrough's letter to the mayor
and Commissioner Shannon follows:
Hon. ]. r. Paine, Mayor.
Hon Chas. r. Shannon, Commissioner.
City of Memphis
Following precedent and custom and
conforming with provisions of the law
as has been interpreted to me, 1 have
this day delivered to the city clerk the
merchants capital or ad valorem record
Tor 1870 assessment purposes.
Total valuations in amount of $4,-
636, $50 have been found, an increase Of
~, $4,000 over the previous year.
The increase Is a normal one, and is
IN line with actual values and in keep
ing with the workings of this depart
ment, care being taken at all times to
avoid any radical action, but rather to
laws affecting assessments and taxa
tion, all of which. 1t Is figured, is call
eulated to prevent initiation.
The mayor and commissioners are
herewith advised that while there Is
no personal objection on my part to any
individual or set of individuals review
ing this or any other assessments from
this department, yet you are respectful
ly advised that l have been furnished
with legal advice that any change made
in the merchants ad valorem valua-
tions as rendered will be unlawful and
void, for the reason that the original
act of the legislature of 1907 does not
provide for board of review.
Furthermore. | have been informed
that no county or city in the state has
ever called upon board to pass on
merchants ad valorem values, and no
board of equalizers in Memphis has
ever finished an attempt to do so.
The law, as II has been interpreted
to me, permits the merchant to assess
himself by rendering his own return.
At the same time assessors are pro-
vided with authority to take exception
to any value rendered and are author
lied to send for and examine books
and papers, to summon witnesses and to
fix the amount of taxes the party or
parties may be liable for.
"As previously stated, there is no
objection on my part to this work being
reviewed, but | herewith testify that
provisions of the law have been faith
fully carried out to the best of my
judgment and belief, and that l have
been advised that any changes made
will be without lawful authority.
81 remain very truly,
1T. G. SCARBOROUGH,
City Assessor