Anderson v. City of Memphis

The plaintiffs in error filed their petitions in the circuit court of Shelby county for the writs of certiorari, to review the action of the board of equalization of the city of Memphis in its valuation of two parcels of real estate, as the basis of ad valorem taxation by the city.

The petitions charge that the valuations so made were “grossly beyond the real and actual value” of the property described, and so excessive as to become confiscatory. No facts are alleged from which the conclusion of confiscation is drawn, except that in the case of one of the pieces of property, an office…