Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-07-19
JUDGE HOUK On TIE ASSESSMENT


LAW.
Judge L. G. Houk has written letter to
Senator Jones, of this county, from which
we extract the following, relative to the As
sessment Law:
This law was certainly intended TO
remedy a great existing evil. The old
habit of copying the Assessment Books,
from year to year, had resulted in the most
unjust determinations in the valuation of
taxable property. To put stop to the in
fiction of these public wrongs, the Assess
ment laws found in the Code, the Acts of
1S59-60; 1866; 1878; 16G9-70; and
1912, were compiled into one Act with
some two or three slight amendments and
notifications, so as to prevent one third of
the property Of the State from escaping tax
alton, and the middle and poorer classes
paying d ore than their proPortionate share
of the burihens Of the State Government.
What l regret is, that the few who had been
screening their property from taxation, and
to reach whom the new provisions were es-
pecially intended, have succeeded in
arousing prejudice against, not the new
provisions of the Assessment laws, but the
whole compilation ofihe laws on that sub
ieCt, as 1veU the old, as the Relr, among the
very class fer whose protection these new
provisions were Inserted. Whatever may
be said of the stringercy Of these new fea-
tines of tie law in their operation as
against those who have boarded wealth,
the poor man is certainly not injured, but
will be in the end greatly benefited, by
reason of q general assessment Of property,
and the consequent reduction of the rate of
taxation. The boVl originated with the
wealthy who are unwilling to pay taxes on
what they really h2ve-the class who have
heretofore deceived the Assessor and
lodged the Collector" have TAKEN advan-
tage of the novelty Of Mr. Hobbs Schedule
and created 3 storm Of opposition in
quarter altogether unexpected, and amoHg
q class where it ought not to exist. If the
Schedule had have been gotten Up il
plain simple manner IS was certainly con.
templsted by the author and supporters of
the law, much of the dissatisfaction now
existing never could have been eDgendered.
1t is passing strarge, that men do not
reflect, especially the men Of small property,
that to once assess all the property Of the
State according to the intent and purpose
of the Act under consideration would
enable the next Legislature to reduce the
rate of taxat. on from forty cents 10 the one
hundred dollars valuation Of property down
to twenty or twenty-five cents TO the hun
dred dollars in valuation. Instead, then, Of
this law having q tendency to increase, it
was the purpose of the Legislature, and
will be the practical effect of the law, to
lessen the hurthens Of the tax payers of
tie State, wheneveri;s spirit can be carrie d
into practice. The next err of regret
with me, is, that the newspapers and poll
ticians, (some of whom advoca' ed the pas
sage Of the law seeiDg the advantages be-
ing taken, by The money sharks who had
previously lodged the payment Of their
equal share Of the taxes of the State, to break
down the law and thus defeat % more Just
and equitable assessment" of property, fell
into lire and took up the howl of "tsxes"
Htaxes," "tsxes," as though the law IL
creased the rate of taxation, and the new
fea,ur2s had been expressly imprOvised for
the opEaession Of the people.
No SINE man, who is st all familiar with
the old method Of assessing property, viii
deny the necessity for change. Then, if
the pres ut is not the proper remedy, why
did not he sOlons WHO have grown go fu
rious, 90 to work aLd aid III perfecting
law, by discussing instead Of denouncing it,
ADO IUGI6DN 6udOl0 LILO hCAb IL E1iOAat NttC
(or the present III the event 2 called session
should be hsd,) to give relief to those who
have been paying more than their proper
ton of the taxes of the State? Those who
make the most noise on the subject of what
they call the new law, never pause to con-
slider, CT tell the peop,e, that q fair assess
iuent of properly will not eIlt Ct The farmers
and countrymen as a class.
Il = @ g 81 81 10 60,
and country people, as a rule, have paid
taxes on all they have had, While The spec
ulstors, bankers, and the men of wealth,
have not heretofore paid taxes in. proper
ton to the property they actually owned
and enjoyed.
Whist the law designed, as amended, was
TO reach the wealth of the State which had
kept out Of the way of the Assessors and
Collectors Of taxes, and those who have had
their stocks ard monies, and property hid
away, are now engaged in poisoning the
public mind, with view OF not only clus-
ing the repeal of the present mode fassess-
ment, but for the purpose Ct preventing the
legislature from the adoption Of any policy
that will reach their hidden wealth ard
subject it to taxation. ia couutyman has
a farm, and q little stock, every body knows
it, and he pays taxes on whatever they are
worth: but the city gentleman, who has his
money on interest loaned to the Lord only
knows who, how is il 10 be reached and
subjected to taxation, unless by some pro-
cess of assessment Of the character designed
by the present system?
What the people ought to want, is law
that will operate equally and alike on all
classes, and am not partial to any partic-
ularly devised scheme so that equality Of