Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1873-01-23
market value.

plans upon which to base Lis es-
Inmates, and the result is. that
there is an absence of uniformity
in the valuation OF property.
"lt often occurs that tracts OF
land lying contiguous to each 9th,
er, OF the same quantity, quality
and value, differ in th~ir actual
assessments from fifteen to one
hundred per cent, and only be-
cause. they are separated 10y an
imaginary district line, and as
sessed by different officers
"lt is bat Justice to all classes,
and especially to the honest,
prompt tax payers, that u form
valuation be made throughout he
entire State, 50 that all may bear
equally the burdens.
The officers upon whom this
task is imposed in the various civ
il districts, would, doubtless, be
greatly relieved by such addition
al Legislation as would exempt
them from some Of the responsl-
jbility, and frequently odium,
which is cast upon them in the
performance of the delicate task
of affxlng valuation to their
neighbors property.
Il, therefore, rec, ,mmeDd that.
as an amendment to the present
system, the County Courts be re-
quired to appoint, for their res &c
tive counties, a Board of Reve
lnue Assessors, consisting of three
or five men. who shall be charged
with the duty of assessing all tax
able property in their respective
counties, and that they shall be
required to base their valuation OF
all lands upon the written evi
dence, in the form of dispositions,
of not less than three resident
freeholders of the civil district in
which the lands are situated,
touching the value of each tract
of land in their district; said de-
positions TO be taken in The civil
districts where the land lies, be-
fore some Justice of the Peace of
said district, by whom the de,
positions shall be- returned to the
Board OF Assessors Oh or before
the-day of in each year,
and filed by them with their Re
turns TO the County Court,
"And inasmuch as there is gen
orally standard OF cash values at
fixed to land the value upon certain
credits to be fixed ty law should
first be ascertained by lheAssessors
from the proof, and then they
should reduce 1t to cash basis
la uniform rule, to be prescribed
Il by law. No. freeholder who is
to bear just proportion of the pub
lie burthens, in consideration O!
the protection afforded bis life and
property by the Government, can
complain of this system. The
testimony Of his neighbors is in
voked to do justice between him
and the State. The same rule is
applied to this neighbor. All
landholders are place upon an
equality, and pay taxes in proper
ton to the actual value of land
owned by each
These recommendations were
not adopted, and | now renew
them. The reports OF The Comp
troHer and Treasurer, now before
you. demonstrate that the measures
.adoptedipstead, have failed to rem
5edy the evils suggested, and it is
evident that the whole law OF Ms,
sessment should be thoroughly
remodeled in order to reach a Just
and uniform system of assessing
the entire taxable property of the
State.
still think this end cannot be
attained under existing laws.
The assessors should, think. be
selected from different parts Of the
county. They should be thor
oughiyldeptified and acquainted
with the community, holding no
other office, and should be appoin-
ted for a term-say of four or
five years-and then be ineligible
for "a term. .,.E. - ~ - 20
To aid them in the discharge of
their duties. and at the same timr
to "unearth" a large amount of
personal property, especially a
bout the towns and cities, which
now pays no tax, | suggest that
every tax payer render a Sched-
ule of all his property, money.
bonds. stocks chooses in action, etc,
certified by him to be correct, and
deliver it to tax assessors, on or
before a day specified BY law, un-
der just and proper restrictions
and penalties. sbss sr
Tnis uwauld place every tax
payer upon an equal footing. The