Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1874-10-14
THE TAXATION QUESTION.

Taxation is the paramount question OF
the day. 1t is discussed by the press
and BY public men all over the country.
The complaints made about modes OF
assessment and collection are not con-
fined to any one locality. Different
States have respective and various
systems, all more or less complained of
as affecting some class unfairly. 1t
seems almost impossible to construct q
general law that will operate uniformly
on all citizens in proportion to what they
own. so as to maintain the proper rela-
ton between the money they pay the
State or local government and the pro-
lection derived therefrom. Many laws,
apparently uniform in their provisions,
are arbitrary and practically unfair to
certain classes. 1t is. however, as often
the fault of those who construe
and enforce the acts OF the Legs
lature as a defect in the law.
For instance, take the assessor. DE
values land according to his idea OF 1t,
and perhaps his successor next year will
add or take off fifty percent, according
TO his idea of values and the state OF the
market. Again it may happen that the
same assessor is elected year after year.
He will be likely to think that be was
right the first time and continue his old
figures, whether the market has an up
ward or downward tendency. Then in
different localities men have different
ideas of the law and of money values.
New York State has q Board of As
SCISSORS who have jurisdiction over all
assessments. The Commissioners OF
Taxes for the city OF New York recently
asserted before the Board that while real
estate in the city is set down at sixty
per cent. of its market value, 1t is
assessed at only thirty per cent. on
its value in the rest of the State,
and that he found a corresponding
disparity in the valuation Of personally;
and he so far prevailed with the
Board as to secure reduction of S24,-
900, 900 from the city's taxroll in a total
of 1896, 100000. Still the city will pay
next year about one-half the expenses
of the State government, besides nearly
a million to pay public schools beyond
what it receives. There is certainly
some coincidence between affairs in New
York and Memphis in regard to the tax
question. 1t is further complained IN
New York State that men of small means
are assessed up to the last cent they are
worth, while men of wealth pay on only
a small fraction of what they are worth
or escape altogether. We will not say
that parallel is found here, but it sus-
tains what we have said in reference to
the various ways in which men carry out
the same law. In one locality it may be
enforced to the very letter; in another
construed TO suit the times and popular
sentiment. We are merely calling
attention to one phase of a question
which must occupy a large share Of
attention at the hands of the next Leg
islature, rather than suggesting remedies
and measures. Discussion is calculated
to bring out a comparison Of views from
which the most practical and Just may
be selected. The experience of older
aud richer States and the systems result.
ing thereirom are very suggestive and
may supply the outline, at least, for i'm
provements in our own revenue laws
Let this question be kept before tn,
people and receive their thoughtful con
sideration. Let it be agitated, not as
mere clamor to catch the popular breeze
but to elicit the views Of thoughtful, in
telligent men, having at heart the genera
welfare Of the people and a desire t
promote our great agricultural, mschaI
ical and mercantile interests.
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