Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-02-08
For the Chronicle.
THE REVENUE SYSTEM.

I
and, of course, wants something to do,
We beg leave to make a few suggestions
in relation to our revenue system.
which, under the present law and its
imperfect administration, has proved |
itself to be splendid failure, as any |
one may see by referring to several late |
reports of our Comptroller.
The management of the present sys-
tenn is justly becoming source of
much annoyance and dissatisfaction
among those who have taxes to pay.
We admit that taxation in any way, or
under any circumstances, is burden;
but it is a necessary burden, and one
which our people viii not complain to
bear, if it is made equal aud justly dis
tributed among the people; and if it
is promptly collected and paid over as
it should be- But we find that such is
not the case, for we see lands of equal
value very differently assessed, and
large amount of lands left out and not
assessed at all. And we find that col
lectors have beea very neglectful, at
least, in paying up and making their
settlements with the Comptroller.
Now tits not very important whether
we value the property high or low; but
the great and vital object to be attained
is uniformity in assessing the entire
taxable property of the whole State,
so as to make the burden equal to all,
and then to have the same promptly
collected and promptly paid over
Now in order to reach a just and
uniform system of assessments, and to
secure the prompt collection and pay
ment by the collectors of the taxes,
permit an old tax collector to offer
plan which if it does no good will 90
no harm: Let the several counties be
laid off into large revenue districts,
say about four to an average county
that, however, to be left to the County
Court of each county. Let each dis
trict have an assessor; and the asses
sors of each county hold meetings for
consultation, so as to arrive as nearly
as possible at uniformity in the valua-
ton of the taxable property of their
county; and then return their lists to
the County Court Clerk, on or before
the first Monday in, October of each
year. Let the assessors remain in office
for term of FIVE years, and only
make one general assessment of the
lands at the commencement of their
term of office. But let the assessors
keep lookout, and follow the property
so assessed, as it may change hands,
and place the liability, each year, upon
the proper owner. Pay the assessors
literally for the general assessments,
and but little for the yearly changes to
be made, for it will require but a small
amount of labor to make them. Have
one collector in each district, and let
him hold his Office one year; give him
ample time to make his collections,
and wind up his business. Make ii
obligatory upon him to pay over at the
end of every three months the full
amount of his collections, less his
commissions up TO that time, and to
pay over at the end of the year for
: which he was elected, all of the taxes
) which he has collected, or ought to
have collected up to that time. Let
him report to the first term of the Cir
cult Court of the next year Tin his
county, the lands of all delinquents
where he could not latter faithful eff
fort to do so from the time the lists
came into his hands,) find personal
property of the party to make the
taxes out of; then give him one year
) more to sell the lands so reported, and
to wind up his business. And if he
fails to do so in the time allowed him
: let him lose his lien on the lands so re.
: ported. For if he can ever sell the
=, lands, he can do it in one years time
Hold the collector, or his securities
strictly accountable for all the take.
| which he ought to have collected OF
the lands condemned for sale, in case
he fails to sell in the time allowed by
law. Make it the duty of the Attor
ney General to proceed against all de-
linquent collectors and their securities
, as soon as their bonds are violated
and make it an indictable offense fol-
, any collector to use the public money
, after collecting the same, and for fail
ing to pay it over at the proper time
Let the assessors and the collector ge
their appointments as the U. S. mai
contractors do, that is by sealed bids
; delivered to the County Court of tn,
g county, between the first Mondays il
July and October, setting forth in theil
bids the least per centage, or leas
amount, for which they will perform
the services to be rendered. Let The
County Courts have the full control o
the whole system as they now PARTIAL!
have
1.-THE above described system, or on,
like it, should be put into operation
by the Legislature, we would sooI
cease to see persons who have been on
of Office, as tax collectors, for lively,
, or fifteen years, going around will
, those same old tax bags, as rejuvenateC
q tax collectors, hunting up persons who
have lost their receipts for taxes which
they have paid ffseen or twenty year,
! ago, and upon a failure to find tn,
same, which not one in ten can do
annoy the persons, so failing to fine
their receipts, for Il repayment. ant
upon refusal, report their lands t.
J court for condemnation and for sale
regardless of the amount of persona
, property possessed. But we yentur,
the assertion that we would have uni
form assessments. and. in nine case,
out of every ten, we would have promp
collactionS onn ,,,,-n,antS h,- .ha col