Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-06-17
MERITS OF THE NEW ASSESSMENT
LAW
From the pyersburg Progress.

late Legislature? a majority Of that bod,
were said to have been composed of the bes
practical and experienced men in the State
and those most familiar with the labors O
that body say that it was one of the bes
working bodies OF men ever assembled il
the State as legislators, and before we con
denan their work we should be careful to ex
anime the premises well snd be sure ths
we do them no injustice. II they havC
served the State faithfully and given us .
tax law that bears equally and justly upoI
all classes of men, and cOmpels every mar
to repert or list his taxable property fairly
and sffix q fair valuation thereto, they Ger.
tainly deserve our gratitude, and not oul
censure.
The constitution of the Stste (sec ton %
says that all property, real, personal or mix.
ed, shall be taxed, that one thousand dollars
worth of personal property in the hands Of
the tax payer, sha be exempt from taxa
ton, and that all property shall be taxed &C
cording to its value. So much, then, for
the Constitution, which every member OF
the legislature, on taking his seat, is requir-
ed to take an oath to support and protect.
Does the present assessment law require
anything more to be done than is demand
ed by the Constitution? is, that all
property, real, personal or mixed, shall be
assessed for taxes, and at its fair value?
The constitution further says, that the val.
ue Of this property shall be ascertained as
the legislature may erect. The legislature
IN order to fully carry out the spirit and in
tent of the constitution, and compel every
man to do his duty, requires that every
N an sGail report his property under oath
and affix fair value thereto. That is, a
value that be could sell the same proper
ty for if be desired to make
sale of same. There is
surely nothing Objectionable in this. A
certain amount Of revenue or money has to
be raised under any circumstanc s, to pay
the current expenses Of the State and the
interest on the bonded debt, or repud alton
follows as natural consequence. Is it not
bstt r, then, to have q strong law that will
make every man report his property fairly
and bear his just proportion of taxation
than burden the honest man, who is always
ready and willing to do his duty, with un-
fair taxation. Under the old law every
taxpayer was required to list his properly,
real, personal or mixed, TO be assessed at a
fair valuation, but not under oath. Now,
the question arises, did every taxpayer re-
port all his property fairly, and if so, was
it assessed at a fair valuation at what the
property could be sold for? If not, the
honest payer and the State were swim
died, and it became the duty Of the Legis
lature to so change the law IS 70 protect
the State and honest men against the ad
vsEtages taken by the dishonest and un-
scrupulous under the old law.
The Comptroller, in his report to the
Legislature in January, shows that one mill
lion hundred and eighty-six thousand
dollars past due taxes had failed to be col
lected, and urged upon the Legislature the
necessity Cf stronger law to enforce the
collection of taxes. His report also showed
that under the operation of the whole Law
the total amount of taxable property in the
State was decreasing inst ad of increasing,
and the Legislature plainly saw that they
would either have to raise the rate of taxa
ton or strengthen the law and increase the
amount of taxable property-in 8 word,
compel every man TO report fairly and
value fairly. And, IL sufficient amount
of revenue is raised under the operations of
the new Isw-without raising the rate of
taxation-to psykheleuneHt expenses of the
State, pay the interest ON the State debt,
and one hundred and fifty thousand dollars
for public schools, have they not accom-
plished more than any other legislature
ever did for the State? ? Under the opera
tioDs of the old law no interest on the State
debt was paid or had been paid for the last
four years, no school fund provided for, ,and
the credit of the State greatly deprecated.
Her bonds were almost worthless, and re-
pudiation was staring every man in the
face. How is it now? Her credit is re-
stored, her bonds almost at par and grad
ually advancing, and all this accomplished
without raising the rate of taxation on the
one hundred dollars worth of property.
We complain that it is too much trouble
to list under the new la1-that we don't
like to value our own property, and above
all things we don't like to do il under oath.
Is not the oath the hurting part? 1t gives
us no chance to dodge. That was just what
the Legislature expected to accomplish by
the oath, prevent men from dodging the
law. Is it not pity that all our laws could
not be enforced to the letter and spirit?
What moral valua or force is there in any
law that can be violated with impunity?
The blank form or schedule was gotten up
by the Comptroller, snd if it is not in good
form the Legislature Is not to blame fov IL.
The Legislature had nothing to do with get
ting up the blanks. The printed law on the
back of the blank is the work of the Les
islature. Read and study that document
carefully before you pass sentence. How
long does il take shy of us TO set down in
the present blank every item of property
we hsve?- and if we can't do it, how long
does il take the assessor to do if we will
give him q fair list of il? And who isa bet
te Judge Of the value Of property or what
It could be sold for than the owner of the
who knows all about it. No
stranger could value it as well as the own
er. And again, how can we correctly as.
certain whether a man has more than one
dollars worth Of personal or not,
unless we require all to lis. all their personal
effects? Besides, the constitution says in
section s, that the Legislature shall have no
pow er to pass any law but general law,
none but that will apply to all alike, and
hat no exemptions or immunities shall be
extended any individual or class that does
not apply to all. So, if one must list all
must list. Under the old tsx sales of lands
amounted to nothing but heavy expense
~ LIS OSdOos 1uC otatC OlI bhO Aahuo III
and cons quently got no money. Under |
.he new law, when 1t is necessary to sell |
and for taxes the Sheriff is ordered to put |
he purchaser in possession Of the PROF. |
3rty, and if the owner redeems it, he is |
'equired to pay back the purchase money |
md fifty per cent interest, or the pur- |
chaser can choose the rents or use OF The |
property If he prefers Il. Many thousands
If dollars Of taxes are now due the State |
IN tax sales that never would have been |
objected under the old law, that will be |
aved to the State under the operation Of /
he new law.
The merchant pays nearly three times as
much on his capital used in merchandising
s the farmer pays; hence it is that he is
llowed a credit on what he is owing on his ,
oods, and for nothing else.
After carefully examining the lew and |
Il its surrour dings, we are driven to the |
0nclusion that when the people get to fair
7 understand it they will see the force and |
reat necessity of such law at the present
ime. When fraud aud corruption are 1
Finked at by men in high places every
TheFe, we want strong laws; and legislators |
rho have The moral courage to make laws
bat connive at nothing unfair or time |
erving, are the men the people should |
tsnd by. Render unto Caesar the things |
7hieh are Caesars. Be honest with our
elves and til oath won't hurt.
D. =. L.