Clarksville weekly chronicle. (Clarksville, Tenn.) 1873-1890, 1873-06-28
THE ASSESSMENT LAW.


In casting about for objections to
the assessment act, the Legislature is
unjustly cengured for the complica-
ton of the schedule, when in fact, that
body contemplated nothing more than
an accurate list of all articles subject
to taxation, and beyond this, the re-
sponsibilityrests upon the Comptroller.
But since the schedule embraces moth
ing that was not taxed under the old
law; the people have little to complain
of, though the assessors may feel embar-
assed by the complex machinery, un-
til use makes it simple. Some COM
plain that it is an outrage that the tax
payer shall be required to give in his
list, as under oath, which is equivalent
to saying he would rather some one
else should do his swearing. There is
plausibility in this objection, but it
should be remembered that this conf
dence in a mans honor, is a stronger
appeal TO his sense of justice, than
even positive. law, and is far more deli
cate, than requiring the oath to be adj
ministered by recognized officer, when
an unintentional mistake may assume
the grave semblance of perjury. The
legislature desired to get at all the
property subject to taxation, at the
same time, to do it in the manner least
offensive to the taxpayer. The Lord
have mercy upon any people who have
to be sworn individually, and threaten
ed with the punishment due to perjury,
to enforce the discharge of their plain
est duty to the government under
which they live.
The farmers least of all, should COM
plain of the searching character of the
assessment, since it can be demonstra-
ted that fully half the personal proper
ty In the State escapes taxation, and all
which is lost by this evasion, has to be
payed by the real estate, upon which
there seems to be a growing DISPOSE
ton to impose the whole burden of
taxation. Equally groundless, in our
opinion, is the objection to taxing evil
dences of Indebtedness, or notes Of
hand, and this grows out of the want
of a better understanding of the rela-
tions existing between government and
citizen. Whilst all will admit the right
and justice of equal taxation-exact-
ing from capital, the representative of
property, an equivalent to the rate
borne by real estate, few seem TO ad-
NIT that government can approximate
this point of exact justice only by the
application of general rules which can
not be made to fit exceptional cases.
If A sell to b land worth $4,000, and
takes notes for the payment, it is ar
gued by many, that the notes ought to
not to be taxed, because they may never
be collected. Upon the same princi-
pie of equity, B may contend that the
land ought not to be taxed, because the
legal title is not in him, until the land
is paid for. Were this conceded, the
State would be deprived not only of
the tax on the land, butts representa-
tives-the notes for $4,000. If
were SO impoverished by the sale of
the land as to exempt him from taxes,
the case wouldpresent no difficulty; but
if he consider himself as rich after, as
before the sale, then the mere transfer
of values, should work no change in
the obligation of the parties to con-
tribute their pro rata to the support of
the government Capital is but the
representative of as much property as
it will purchase, and no matter by
whom, or for what purpose held, un-
less excepted for reasons clearly stated
and of high public interest, should
be taxed at the same rate. The Broker,
the Banker, the speculator must all be
reached before equal taxation can be
claimed as the theory or practice of
the government. No system can be
devised that will meet all the contin-
gencies growing out of constant inter
change of values In the ordinary trans
actions of business life, and the law
can establish no safer or more equita-
BILE rule than that real estate and per-
sonal Experimentation goods and
chattles, notes, bonds, or currency
shall be subject TO the same rate OF
taxation-just exemptions being not
inconsistent with the general rule.
The conclusions to which these views
bring us, are, that the assessment law
is none too stringent, and that it is a
political crime to permit man, worth
a million in money, to get off with a
poll tax, whilst his hard working neigh
Dor, with fifty acres. and family, is
made to pay both real estate and poll
tax. The more capital that can be
made to pay tax, the lighter will be the
burden upon labor. Let us break
down this sort of class legislation and
give labor a fair showing with capital
Q
THE squabble everywhere gong on