Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1873-07-04
THE AssEssMENT LAW.
From the Clarksville CrOnicle.


In casting about for objections to the
assessment act, the Legislature is unJustiy
censured for the complication OF the sehed-
nile, when in fact, tha. body contemplated
nothing more than an accurate list OF all
articles subject TO taxation, and beyond thlsI
the responsibility rests upon The Conptrol-
Ter. But since tho schedule embraces noun
ing that was not taxed under the o laW' Ine
people have little TO c)nplain OF, though the
sssessors may feel embarrassed by the COM
nlex machinery, until use makes it simple.
Some complain TIA: it is an outrage th't the
taxpayer shall be required TO give in his
list As under oath, which is equivalent
TO saving be would rather some one
else should do his swearing. There is
plausibility in this objection, but it should
ba remembered that this confidence in a
mems honor is a stronger appes to his
sense of Justice han even positive law, and
Ia far more delicate than requiring the oath
TO be administered by recognized officer,
when an unintentional mistake may as
sume the grave semblance of perjury. The
T,anjsIa.ure desired to get at all the pr per
tv subject TO tax2tiou, at the same time to
do IL in the manner least offensive TO the
taxpayer. The Lord have mercy upon any
people who have TO be sworn individually,
and threatened with the punishment due 10
perjury. to enforce the discharge OF their
plainest DUTY TO the government under
which they live.
The farmers least of all, should complain
of the searching character OF the assessment
since it can be demonstrated that fully hall
the personal property in the safe escapes
taxation, aud all which lost by this eva
sion. has to be paved b7 the real estote, up
on which there seems to be growing dis
position TO impose the whole burden OF
taxation. Equally grouDdleSs, in our oPin-
ion, is the objeeu II TO taxing evidences OF
indebtedness, or noses Of hand, and this
grows out of the want Of better under
standing of the relations existing between
government aud citizen. Whilst all Will admit
the right aud jus ic3 of equal taxation
exacting from capital, the representative OF
propertv. an equivalent to the rSte borne
by real estate, few seem to admit that gov
ernment can approximate this point OF eX-
act iustica only by the application Of ger
eraI rules which cannot be made TO nj
exceptional cases. If 4 sell land worth
$4,000, and take notes for payment, it !:
argued by many, that the notes ought to
not be taxed, because they may never be
collected. Upon the same prime pie o.
equity, B may contend that the land oughl
not to be taxed, because the legal title is moi
in hun until the land ia paid for. Were this
conceded, the State would be deprived no
enly of the tax on the land, but its repre-
senta,ives-ibe notes for $4,000. Ii a
were 30 impoverished by the sale OF the
land as TO exempt him from taxes, the case
would present no difficulty; but il he con-
slider himself as rich alter, rs before the
sale, then the mere transfer of values
should work 10 change in the obligation ol
the parties 10 contribute their pro rata t(
tie support of the government. Capital i
but the representative Of as much propert.
as Il will purchase, and no matter b!
whom, or for what purpose held, un
less excepted for reasons clearly state(
and of high public interest, should
be taxed at the same rate. The b, Oker, th
banker, the speculalOr, must ali be reac0eC
before equal taxation eau be AIMED as th
theory or practice Of the government. n
system can be devised that will meet all tn
contingencies growing out of constant in
terchange of values in the ordinary trans
actions of business life, aud the law ca
establish no safer or more. equitable rul
than that real estate and personal propeTt
whether goods and chattels, notes, bond:
or currency shall be subject TO the sam
rate of oftsxation-just exemptions being nc
inconsistent with the general rule.
The conclusion TO which these view
bring US, are, that the assessment law
none to stringent, and that it is a politics
crime TO permit man, worth million
money, too get off with poll tax, Will
bis hard working neighbor, with fifty acre
and family, is made to pay both real e.
aUe and poll tax. The more capital tn
can be made to pay tax, the lighter viii
the burden upon labor. Let us brea
down this sort of class legislation and giN
labor fair showing with capital.