The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1873-07-24
The Assessment Law.

In casting about for objections to the
assessment act, the Legislature is un-
Justly censured for the complication of
the schedule, when in fact that body
contemplated nothing more than'an ac-
curate list of all articles subject TO tax
alton, and beyond this the responsible
ty rests upon the Comptroller. But
since the schedule embraces nothing
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 until
use makes it simple. Some cOmplain
that it is an outrage that the taxpayer
shall be required to give in his list, as
under oath, which Is equivalent to say
ing he would rather some one else
should do his swearing. There is plauS-
Utility in this objection, but it should
be remembered that this confidence in a
mans honor is a stronger appeal to his
sense of justice than even positive law,
and is far more delicate than requiring
the oath to be administered by recog-
niZed officer, when an unintentional
mistake may assume the grave SEM
blanee of perjury. The Legislature de-
sired to get at all the property subject
to taxation, at the same time to do it in
the manner least offensive to the tax
payer. The Lord have mercy upon
any people who have TO be sworn indi-
vidually, and threatened with the pun
ishment due To perjury, to enforce the
discharge of their plainest duty to the
government under which they live.
The farmers lie sst of all should COM
plain of the searching character of the
assessment, since IL can be demon
strated that fully half the personal
property in the State escapes taxation,
n = L. ~. Il. 81.
has to be paid by the real estate, upon
which there seems to be a growing dis
position 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 tiiis grows out of the want of
Il better understanding of the relations
existing between government and citi-
zen. Whilst all will admit the right
and Justice of equal Misunderstanding
from capital, the representative of prop
eTty, an equivalent to the rate borne by
real estate, few seem to admit that gov
eminent can approximate this point of
exact Justice only by the application of
general rules which cannot be made to
tit exceptional cases. If a sell land
worth $4,000, and take notes for pay
ment, IL is argued by many that the
notes ought not to be taxed, because
they may never be collected. Upon the
same principle of equity, b. may con-
tend 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 de-
prived not only of the tax on the land,
bnt its eprescntatives-the notes for
$4,000. If 4 were so impoverished by
the sale of the land as to exempt him
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 contribute their pro rata to the sup
port of the government. Capital is but
the representative of rs much property
rs IL will purchase, and no matter by
whom, or for what purpose held, unless
excepted for reasons clearly stated and
of high public interest. should be taxed
at the same rate. The broker, the bank
er, the speCuiaJUt, must all De reached
before equal taxation can be claimed as
the theory or practice of the govern
ment. No system can. be devised that
viii meet all the contingencies growing
out of constant interchange of values in
the ordinary transactions Of business
life, and the law can establish no safer
or more equitable rule than that real es-
t0le anu lcISoudt property " HSt4lST
goods and chattelS, notes, bonds, or cur
rency--shall be subject to the same
rate of taNatien-just exemptions being
not Inconsistent with the general rule.
The conclusion to which these views
bring us, are, that the assessment law is
bone too stringent, and that il Is pO-
litical crime to permit a man, worth n
million in money, to get eff with a small
| poll tax, whilst his hard working neigh
Dor, with hfty acres and a family, is
made 20 pay both real estate and poll
tax. The more capital that can be made
to pay tax, the lighter win be the bui-
den upon labor. Let us break down
this sort of class legislation and give
labor a fair showing with capital.-Er.
SUNsHINE.-Do what you can to make
sunshine in the world. Lift up the cur
tains.
VA, IL, rs.,t .,,aas, ha arrrfofV1 - .