The herald and mail. [volume] (Columbia, Tenn.) 1873-188?, 1875-01-15

.NOuIl, SliOulu De 10 TIE term lB4eu Ill SGS-
sion, if there be one in that division of the
State, thus saving the expense of keeping
the defendant. if IN Jail, nearly year. I'M
til the term next succeeding the term then
in session. AT the same time it relieves
him the earlier if innocent, and Furnishes
him the more prOmtly if guilty.
The presence of prisoners, found guilty
of a felony in the court below, should be
dispensed with upon the Trial Of the cause
in the Supreme Court, except when the
prisoner is charged with capital oflense,
thus saving the expense Of unnecessary
transportation for the prisoner, Sheriff and
guards.
The expense of bringing convicts to the
penitentiary is unnecessarily great. Most
sheriflS have The mistaken idea that they
are entitled to bring guard for each pris-
Oner, whether or not necessary. All diff
Guilty, disappointment and unnecessary eX-
pense might be avoided by requiring the
presiding Judge to make an order at the
conclusion Of his court, or earlier, if the
number of persons convicted justified it,
specifying the number Of guards the sheriff
shall have in conveying to the Supreme
Court, or to the pententiary, the person or
persons convicted.
a certified copy of that order should be
presented to the Clerk of the Supreme
Court, or the Comptroller, by the officer in
charge Of the prisoners. The judge, from
his knowledge of the character Of the con
Victs, and of the terms for which they are
sentenced, can best determine the number
Of guards actually necessary for their safe
conveyance.
FeloDs confined IN the penitentiary
should, before being discharged, work out at
area9Onablc price, to be fixed by he Legls-
iature, the costs paid by the State for their
apprehension, prosecution and conviction.
The couTties should pay all costs in in
dictmentS for felOnies, where there is not q
conviction, and in all cases coming from
Justice of the Peace where the defendant is
discharged by the Justice, or the indict-
ment is ignored by the grand Jury. This
at first view might not appear to lessen the
burden of taxation, as it would seem only
to remove it from the State TO the county
tax. But, in the first place, it would be
but sheer Justice between the counties that
the aCquittals of each court should be paid
by the county. When the whole State re-
Ceives compensation in the hire or labor Of
a convicted feiOn, then it is proper that the
whole State should share iu-the expense Of
the conviction. Again, if the enormous
expense to the State Of prosecutions for fcl
Ony where there is an aC9uittal, and Of
costs from committing courts where there
is no commitment, or where the Indictment
is not found, were brought more directly
and constantly to the attention Of the peO-
pie, then the people WO4ld awake TO the
necessity Of reform, and would see and ap-
ply the remedy. In the message of your
EXcellenCy to the last General Assembly
you said:
.sIn other States the system OF recurring the
several COMMITTEES a n ha al
inal prosecutions, mas had most beneficial
effect. and would urge upon the General As
s~mbiy the adoption OF that system, iussInUch
as it brings home to the immediate notice Of
the taxpayers the expense of such pro secUtlOns,
and the irregularities and impOsiti0ns pTactiCed
in making up the bills Of COSTS
only ask that the counties pay the costs
in cases where there is not a final cOnvic-
ton.
THE WORK HOUSE SYSTEM.
The Work-house system is yet only an
experiment in Tennessee, but | am salts
fed that time and experience will prove It
TO Re the means Of saving a large amount
of the peoples money, which is now wasted
on petty criminals. The Judicial Conven-
ton said upon this subject: Under a sec
ton of the Code, we recommend that the
County Courts throughout the State de
clare the iails wOrk-hOuseS, and the iailers
&C OtciO keepers Of the wOrk-hOuses. This
being done, the Judges Of courts Of crmi-
nal Jurisdiction can, under a sect on Of The
same article Of the Code, put every inmate
Of the iaiis to work, by which, under rea-
s0nabIe rates of compensation, the law
breakers VIII thus be self-sustaining, and
the law-abider5 relieved Of az least $4,000
per annum Of taxation"
The existence of sections $40 to J4t7
inclusive, Of the Code, does not appear to
be known by the County Courts Of the
State. l would 90 further, and recommend
that two or more adjoining counties be aU-
thOriZed to establish and maintain a Joint
work-hOuse, compel those guilty of mis-
dameauOrs to work out their fines and costs
on the public roads, or in some such man
ner, instead Of permitting them to swear
out"
If misdemeanOrs could be tried 10y minor
monthly courts, it would cause a great rc-
duc.iOn i'll the expenses Of tie counties.
But this is matter more properly for the
consideration of the counties and the Jul
dietary Committees Of the General Assem-
bly,, than of the Comptroller of the Treas
ury, VIII Sc duty is to look after the reye-
nues and expenses of the State.
THE ASSESSMENT LAW.
The act Of the Legislature "tO provide
more Just and equitable laws for the assess
meut and collection of revenue, and TO re-
peal all laws in force, whereby revenue is
Objected (acts of 1878, Oh. 11S) requires
revision and amendment. The oath re-
quiIed Of the taxpayer in the valuation of
his property should be dispensed with. Let
him render Il schedule of his personality,
not a schedule so minute ia detail as to be
offensive to the poorest, nor so intricate in
arrangement as to defy the skill Of the most
expert accountant, but comprising few of
the leading kinds OF personally, which the
owners Of any Of those kinds Of property
can readily understand. This schedule
should be accompanied with the certificate
Of the taxpayer that it is just, true and
correct.
Realty should be assessed by the county
assessors. not upon the oath or statement
of the owner, but from personal knowledge
of the value of that particular tract or lot
and adjoining tracts, or from reliable infoT-
nation received from the best obtainable
sources. This could be greatly facilitated
by requiring the assessors to begin their
work at a particular point in a ward or dis
trict, and after having assessed that tract
or lot, then proceed to contiguous tract
or lot, and 50 on, until that district or ward
is completed, and then proceed to a con
tiguOus district or ward. Omissions of
land or assessment Of the same tract or lot
twice, cannot then occur. The alphabet
cal arrangement should he made by the
officer making out the taX-books. The
Improvements should be assessed seDa-,
rately and apart from the land, and their
value kept distinct. This mode Of assess
ment would secure a nearer perfect equali-
zatiOn and correctness in value than have
ever been attained in the state. The work
would be tedious aud difficult in the first
instance, but if intrusted to competent
men il would ever after be light and sim
pie. Instead Of assessing real estate at its
market value on c.edit of one and two
years, dedUcLiOg fifteen per cent. in gross,it
should be assessed at its fair cash value, or
as is prescribed for personalty-a5 if zap
praised in payment Of just debt in cash
from a solvent debtor
By section II Of the assessment act of
1873, the County Court is empowered to
take lists of all uncollected taxes after the
settlement Of the collector with the Comp
trOller and county, and by its agent or at
tOrney may collect the same, bring all
necessary suits, and have all process neces-
saly therefor. | am not aware that more
than one county in the State has taken any
action under this section. Some have con
sidered that the language, "unCollected
taxes did not apply to taxes due on lands
which have been sold by the collector and