Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1875-01-08
Important Recommendations
Concerning the Cotton Tax.
Conventional Interest a Curse
Instead Of a Blessing.


Senators and REPRESENTATIVES. Again il be-
comes my duty 70 communicate with the General
Assembly, aud render an account Of the high
trust cOnhded 20 my keeping two years ago by
the people OF Tennt ssee. Ii s also incumbent
upon me- 70 recOmme d such me fsures as appears
70 me most likely 70 oonduce 70 the good OF the
State.
The fruits Of the l.gi-lstioa OF the last five
years have ma uif sted themselves IN an unprece-
dented reduction Of The public debt, aRd in the
settlement Of important and complicated ques-
tons, growing out OF The States connection with
her internal improvement policy. Our credit
has been restored. Increased activity in all de-
partments o. trsde, and in all the industrial pur
suits Of the cOantry, gave promise Of an early
restoration O. the State % her ancient prosper
ity, until collapse in the money centres, and I'M
friendly seasons chilled for while these sang ine
hspeS. Notwithstanding these events were IN
expected and unprovlded for, our people me
them bravsly. aud the same tireless energy ana
intelligent enterprise which have characterized
their past hlsiery, may be confidently predicted
for the future.
We have yet abundant reason for c0ngratula-
ton the general prosperity OF the state, the
steady development Of her resources. the i'm
prOyemenU Of her trade and commerce, the sue
cess attending her efforts 20 induce and en-
courage lmmi grafton and more than all, the en-
forcemeut u law AID the preservation OF geuer-
81 peace and order.
Il is deIUsi0n 10 expect legislative body, bv
Its euactmCnts alone, TO create prosperity and
dsvelOpe the wealth Of the SJare- vet IL is with
in your province a. IL Is YOUR duty, % relieve
the burdens OI the people, as far rs IL may COM
port with the preservation Of the Government
Al Its honor and efficiency, and 70 provide such
a Code Of Laws As viii afford the greatest pro-
lection 10 life and property. and encourage. in
the highest degree, lawful enterprise and honest
labor.
The suggestions offer are inspired alone bv
a sincere desire u proEO-s these ends. Give 10
them the consideration such motives should
always commend. II no other good results,
n M hoe
calculated 20 promote the great objects Tor
which YOU are assembled.
TEE EXECUTIVE DEPARTMENT.
The accom- panyIng reports OF the executive
officers VIII afford detailed information Of the
several braUches Of the Executive Department.
Il affords me grea pleasure 70 inform YOU that
these officers, N their several departments, have
extended % me their entire and cheerful CO.
operation in nv efforts 90 administer public az
fairs and execute Che laws There has been
combined effort 70 reduce the expenditure Of
the public money. And I confidently believe
the State Government Is administered as eco
u0mically a. can be done under existing laws.
FINANCES.
The reports OF the Comptroller and Treasurer
viii be found 70 contain able and exhaustive
presentations OF the financial condition OF the
state. A careful examination Of them wiz dis
close the most striking evils in JuT present reye
nue. system, and suggest many Of the remedies.
NOU viii observe that the value Of property.
as assessed in le7j, under the assessment act Of
the session OF that wear. IL S55.2l5 49, more than
in 1872, yet the returns or l-5f a. compared
with 1873, exhibit a decrease Of SlS.555,I13.
The revenues, by the valuation Of 1873, At a
rate OF J0aT mills, II the current expenses Of ad
ministerlug the Government are not reduced by
judiclOus legislation, are scarcely sufficient, un
aided by arrcaraEes from previous years, TO
meet the demands upon the treasury Then,
the problem for your solution Is, 10 make up
this deficiency without increasing the present
rate IrespecttulIr suggest that the remedy
clearly and plainly is first, IN legislative re-
Urenchmelt, and second, in invoking new sources
burdens upon the private property Of the CJUn-
try Elsewhere I have Veutured 70 suggest some
OF these remedies, which NJ connection with
Jne state mas impressed upon my mind as not
only Just, but entirely practical These and
Others are presented by the COMPTROLLER. The
most important OF them have not heretofore re-
ceiVeG the consideration which they deserve I
confidently believe the adOptiOn Of these, OF
similar reforms in our revenue system, viii not
ouiy result in meeting al demands upon the
state but viii enable YOUR successor, II not
yourselves, to diminish, very considerably, the
rate Of taxation.
ASSESSMENTS or PROPERTY FOR TAXATION.
The set OF 1873, ch. IS, passed March u. 1873,
entitled An Act % provide more jus. and equit-
able laws for the assessment and collection Of
revenue for state and county purposes" etc,
although in many essential features, Al improve
meut upon pre-eXisting laws on that subject,
falls tar short Of meeting, either the require
Uelf5 or the Constitution. or the wants OF the
country. II has not given the Satisls ctiOu its
friends anticipated. although dissenting wide
" from many of It's fsatIres, I approved il be-
cause I discovered nothing in direct conflict with
the Constitution in Its provisions, and be ause
il was the best system that could then be OBJ
tanned, in view OF the great COntraTiety OF Opin-
ion, existing in the General Assembly.
While this Act does not violate the COnstitu-
ton, and while IL Is beiievedlts provisions more
nearly approximate the spirit Of that instrument
than former laws, vet IL fails 10 reach TIE real
rdlzs Of property, and TO produce uniformity IA
ass zssneHts, 50 clearly aimed al in the organic
Even the casual reader or the Constitution
cannot fail to observe that b. Sec .. Art. III,
these provisions are clearly ana uumists kabiy
made.
1. That all property shan be taxed according
70 It's value.
?. That value to he azcertafned in such man
that taxes shall be equal and uniform
throughout the State.
3. No one species Of property shall be taxed
higher than any other species OF proper y, Of the
same value.
Any assessment system that does not. in prac-
tice, attain these ends, fails 20 carry into ee {
these leading features Of the Constitution AMI
more, il Discriminate against the honest ana
patriotic citizen, who chserfuliy Yields 70 the
emergencies OF the State b. paving taxes upon
the fIU and actual rGIuc Of his estate.
One of the defects in the present law, is the
large number OF assessors in each county. Each
one gives ms own construction 10 the Law, and
where schedules are NOT rendered las is too often
the csse) there is no uniformity in the valuation
OF property Of the same description. quality, and
actual valHe. This is one OF the chief sources
Of dissatisfaction and complaint among tax paw
ers And Il Is a very delicate duty for officer,
With no one 20 share with him the responsibility,
70 place "A val ne upon his neighbOrs' property.
Many modes viii suggest themselves as rem
cdv for this defect. have discovered no better
substitute than the one recommended 70 your
predecessors, which 1 commend 70 your C0nsiI-
Grafton:
Il recommend that, as an amendment to the
present system, the County Courts be required
90 appoiutf0r their respective counties, Board
OF Revenue Assessors, consisting Of three or i've
men, who shall be charged with the duty OF as
sesSing ali taxable property in their respective
counties, and that they SHAH be rel ulreu 10 base
their valuation Of all lands, upon the written ev
lleuce. in the form of uspOstlOus, OF not less
than three resident fre-hJlJers OF the civil dis
tEict In which the lands are si-Gated, touching
the value or each tract IF land in thei- district:
said dispositions TO be taken i'm the civil districts
where Che land lies, before some Justice Of She
Eelc. % said district, by whom the Gep0sitOus
shall be returned % the Board Of Assessors, on
OF before the - dav Of -- every five wears
and fled by them with their returns 90 the COuu
90 nd, inasmuch as there is generally no stand
ard Of cash values affixed 70 lands the value
upon certain credits, TO be fixed 10y law. should
first be ascertaiUed by the assessors from the
proof. and then they should reduce lt 70 a casa
basis BY a uniform rule 20 be prescribed by Law.
No freebooter who is willing 20 bear his ust pro
portion Of the public burthens, in consideration
OF the protection afforded his life and properly
by the GONe-uma mt, can complain Of this sys-
tenn The testimony Of his neighbOrs j. invoked
70 DO justice between him and the y ate. The
same rule Is applied to his neighbOr. All land
boidcrs are placed udOn an equality and pay
taxes in pToP0rti0ntO the actual value Of land
owned by each
COLLECTION OF TAXES.
A perfect system of assessments viii avail but
little if the taxes are not promptly and uni
f1rmly paid by all and scTupulOusly accounted
fer by the collectors.
All laws looking TO this end should be
SO uuambiguOUs, certain ana plain as not
TO be susceptible Of reasonable miscOnstrUc-
ton OF perversi0n by either the taxpayer or
collector. To do justice TO the prompt Taxpayer
aud the state. punitive penalties should be ap-
piled, with certain, speedy and cheap means Of
enforcement against the rardy and delinquent
To this should be added the most summary
remedies. consistent with the Constitution,
against delinquent collectors who hold use or
loan the public revenues
Trrder our system the county revenue pays a
double c3mmission-onc 10 the Collector for re-
ceivinZ, and another TO the County Trustee for
paving out. IL is difficult, II mot impossible, 20
mud any sarsfact ~ reason for this waste Of the
.Uu-v resources.
Tl flee Of County Trustee being cOnstitu-
9. ua1. raTuOt be abolishe without The slow (
r.- ,S- &C cha EiHg hat instrument. The Office .
Of Tax Collector is statutory, and within your D
control. Abolish the latter office, and make the 1.