Knoxville weekly chronicle. [volume] (Knoxville, Tenn.) 1870-1875, 1874-10-28
THE ASSESSMENT LAW.
Who is Responsible for It?-Not
the Man who Drew the
Original Bill
The Measure a. Il was Presented
COntrRstcd with the Measure
which the FunderS
Made of It.
MEMPHIS, Tenn, October H..


its hardships and enormities, and that
Judge Porter replies that the bill was
introduced 10y Mr.. Williamson, O Re.
publican member from Shelby county.
In justice to myself, | desire to state
that | did Introduce Il bill in the House
on assessments, and had a copy of the
same bill introduced in the Senate, i'm
which body it became the groundwork
OF the law as IL passed both Houses OF
the Legislature.
My bill, sections 40 to SO, provided
for State Board of Equalization, so as
to equalize assessments and taxation
between the several counties in the
State. The Senate ignored this impor-
tant reform, and the sections were
stricken out.
Ny bill, sections 80 to AZ, provided
for the assessment of real estate once
in five years. This reform was also
ignored by the Senate, and the sections
were stricken cut.
My bill, section II, provided for the
assessment of merchants on the aver
age monthly value of stock of goods
on hand instead of the largest amount
and in a subsequent section relieved
them from the onerous and unjust
privilege tax now imposed in addition
TO the advalorem tax, but | was told
by the flinders that however lust my
demands were, the State wanted reve.
nue., and the privilege tax must still
continue. The provisions of the old
law as TO merchants were simply re-
enacted-fortunately the greed for
revenue did not cause the matter to he
made any worse.
In the House, pending the consid-
Grafton of the merchants tax, | offer
ed the following amendment, viz:
To strike out sections Il, IS, 10, 20,
p, and % of the bill, and insert the
following:
In determining and returning for
taxation the amount of capital actu-
ally invested in business, there shall be
shown and returned for taxation as
specified in article ,, section of this
act, the amount and value of the stock
OfgOods, wares aud chattles kept on
hand, in store for sale, trade or traf-
tic, on the first day of January pre-.
&c ding the of assessment, as q separ-
ate item; and the value of all notes
due bills, negotiable paper and ac-
counts on solvent parties, or parties
believed to be solvent, etc, as specified
in section 7, article 4, and more par.
ton % of this act, (deducting debts
etc. as separate item; and these
two items of return shall in no CASE
aggregate less than the actual capita
so invested in said business but in ne
case shall return of said capital bt
accepted which shall report for taxa,
ton as capital invested less amoun
than the value of the stock on hand
the first day of January, as hereinbe
fore provided for.
The amendment was lost. After
which the following amendment was
offered:
In section 20, to strike out " largest y
when it relates u stock or goods and
insert g average" which amendment
was lost--ayes q, noes 80; every mem.
Der from Shelby voting aye
Ny bill, section 70, proposed To aBel-
ish the office of Revenue or Tax Col
lector, and to have the County Trustee
collect the taxes, thus saving chad ii
passed) 3 per cent. of the collections fol
county purposes. This reform was re-
jected, and the office of Tax Collector
was continued.
These were some of the reforms pro-
posed in my bill, which were rejected
by the Senate, and the bill came to the
House shOrn of its beauties. In fact, it
had been so changed by amendments
striking out and inserting, that [ failed
to recognized it as mine, and disown-
ed it. Failing to incorporate amend
ments offered, and to strike out obiec.
tonable features, became an enemy
of the bill and openly declared myself
hostile to its passage.
Further consideration of the bill was
postponed, and it was considered dead
After the funding bill passed, the
flinders Rugged the assessment bill to
their bosOms and called it up, and un.
der the previous question" to cut of
further amendments and debate, passed
il.
/ voted for the bill, and with the ma.
iOrity, for it had received 3S votes be.
fore my name was called, with the
avOwed purpose of movinga reconsid
Grafton of the bill but the funder.
were ready, and the motion to recon
slider was promptly tabled. A decided
victory for the funders.)
/ call especial attention to section 81
Of the assessment law. This section
section "a of my bilL) as introduced
stopped at the word required" Pend
ing its consideration, Senator Coulter
funder, offered the oath as follows
rs an amendment. "And each tax,
payer shall be required to take the fol
lowing oath: ! A. b., do solemnly
swear TOR affirm that the foregoing
schedule contains true and complete
list of every item and description o.
property owned or controlled by me in
the county of -, required to be list
ed by me under the laws of this State
and set forth in said list. And have
affixed thereto a full description of
and fair valuation on credit of one
and two years, according to my judg'
ment and belief; nor have ! used any
method, device or continuance where
by to evade the listing therein of any
thing of value whatever, and | have
given perfect and truthful answers tC
all interrogations contained in sale
list, to the best Of my ability, SO helI
me God" &c, and the amendment
passed,
| was opposed to the oath and THO
inquisition, as section . of the act af
lords a sufficient guarantee of correc
returns, or will, if properly enforced