Knoxville weekly chronicle. [volume] (Knoxville, Tenn.) 1870-1875, 1874-02-04
THE ASSESSMENT LAW.

appointment of assessors all over the State,
will bring up for discussion again the OBJ
noXious assessment law passed by the last
Legislature. 1t was universally unpopular
from the beginning for several reasons, and
the experience of one year has added no.
thing to its popularity. One reason of its
unpopularity is its ambiguity 1t is hard
to understand. Scarcely any two assessors
understand it alike. This Is no reflection
upon them, either, for it will be remem-
bered that Comptroller Hobbs first took it
in hand and issued instructions, which in
structions were changed and entirely re-
modelled by Mr.. Burch when he took his
place at the helm of State finances. If
two great men like Hobbs, who is sup.
posed to have been chosen because of his
capacity by Democratic Legislature, and
Mr.. Burch Mr.. John Circular Burch) who
was appointed by the Governor, could not
understand the law alike, it is expected
that Justices of the Peace will differ in their
construction Of it.
The object of an assessment law hOuld
be to have all property assessed equally.
In this respect, so far as we are informed,
the present law is complete failure. y
late editorial in the Nashville Bulletin re-
marks on this point
From the best information We have
been able to obtain, the present law is the
most ineffective which the State has ever
had, and is so deficient in its operation
that the inequalities of assessment are
greater than ever before, and consequently
more injustice is done, ifsuch thing were
possible, than under former laws on the
subject. In Davidson county, under our
own observation, these inequalities are of
the most disgraceful character and are
such rs would disgrace any business COM
munity of ordinary capacity in any age or
country. If these Irregularities are so
gross in this county, 1t is reasonable to
suppose thot they are to he found in other
counties of the State where there,is less i'll
telligence and business capacity.
We have been informed that the delay
of the State printers in furnishing the
printed blanks required by law, was so
great that the assessors had no time TO
form board of equalization for the cor
rcction of irregularities in the assessment
of property in their several districts. This
is 4 serious charge to make, and we do not
know that it is true but we do know that
the difference in the valuation of real es.
tate in Davidson county is absolutely
Nashville vary ia their assessed value
from one to nine hundred per cent, ac-
cording to the disposition or the humor of
the assessor. No action having been had
by a board of equalization, Of course these
variations in the valuation of property
could not be corrected, and the result is
that we are further than ever from an eaui-
table assessment, which is the first step in
the way of regulating taxes and collecting
revenue.
1t is objected again that the law is un-
necessarily inqu!sitorial in its character.
The blank schedule sent out by the Comp
troller is so complex that thousands of tax
payers are unable to fill it up, and it re-
quires persons to make a display of their
business, which men generally feel it a
hardship for them to do.
The delay caused by the change has, in
the present embarrassed condition of our
State finances, been most vexatious. In
our own county, the assessors books were
not all completed until the first of No
vember, and the tax list for 1873 was not
received until very recently. The conse-
qucnce is that no taxes for 1873 were re-
ceived during the year. This has been a
disappointment generally, but no other
class, perhaps, has been go sorely disap-
pointed as the faithful and poorly paid
teachers of our public schools. All over
the country they have gone on aud dis
charged their duties faithfully, and have
been compelled to wait for their hard earn
ings. There are numerous objections to
the law, and we hazard nothing in saying
that it is one of the most universally obnox-
iOus laws ever enacted by a Tennessee Leg
islature.
When the Legislature meets again it
will certainly be amended and materially
modified. Its obnoxious features will be
stricken out. In the mean time, it is the
! duty Of all good citizens to do their best to
comply with it. 1t is through its provisions
that means are to be received by which the
machinery of the State government is to
be kept i'll motion. Tax payers should co.
! operate with the assessors in the discharge
of their duties. The assessors are not to be
blamed for the law. They did not enact it
If the tax payers will aid them their duties
! will be discharged much more expeditiously
aud satisfactorily. We will have to do the
best we can until the meeting Of the next
| Legislature and look therc for our remedy
! Ill STORY A-3OCI kO,- JIlI.-M r. Lou
! It Ruttkay, who say ne II "a cousin Of l. Uu
! Is kOssuth, writes 10 the Chicago IriJuRl