Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1875-01-09

NN LLE AOuAiLN NOu4Aa 4AAIf III
with the Judge or Chairman of the County
Court, and two citizens, to be appointed by
the Circuit Judge, should constitute a
County Board Of Equalization. The as
SCISSOR should be required to obtain their
lists Of land, giving ownership and brief
description, from the Registers Office.
The changes in ownership should be fur
nished annually by the Register, or County
Court Clerk to the assessors.
The State Board Of Equalization should
consist Of nine persons, three from each
grand division Of the State, to be appointed
by the Governor, or selected in such other
manner as the Legislature may direct.
l suggest that the State Board be paid by
the State the same per diem and mileage
that members of the General Assembly re-
eeive. The County Assessors and County
Board should be paid by the counties re-
spectively, such compensation as the County
Court may fix; and each county should pay
for its assessment blanks and tax-bOoks.
The State Board should meet on or be-
fore the first Monday in September, 1875,
and adopt rules and regulations, and pre-
pare blanks for the County Assessors aud
Boards of Equalization. The assessors
should begin their work on the first day Of
January, 1876, and on the first or secbnd
day of January annually thereafter. The
realty being assessed in 1876, it would only
be necessary for them to assess the two
succeeding years, personally and perma-
nent and valuable improvements to realty,
and to note changes in the ownership 10
realty. They should be required, under
penalty Of forfeiture of all COMPENSATION.
to have their assessments completed and
delivered to the Judge or Chairman of the
County Court on OF before the first Monday
in March. The County Bead Of Eguali-
zatiOn should receive and consider appli-
cations for equalization and correction of
assessments, until the third Monday in
March. 1t should be required to have its
tax aggregate complete, and mailed or 9TH
ewise forwarded to the State Board, on or
before the third Monday in Nav. The
State Board should have their work CON-
pleted on or before the third Monday in
July, and the revised aggregates immedi-
ately thereafter forwarded to the collector
of taxes in the respective counties.
COLLECTION OF TAXES.
The collector should be required to begin
his collections on the first Monday in
August, and conclude on the first Monday
in December, making monthly settlements,
as hereinafter suggested. Immediately
after the first Monday in December, the
collector should make his return of unpaid
taxes to the Clerk Of the Circuit Court.
The Clerk should issue a .feri fdcidS di-
rected to the collector, against delinquent
owners Of land, on or before the first day Of
February succeeding. The collector should
make his sales on or before the first Mon
day in April. His fual settlement with
the Comptroller should be made on or be-
fore the first day Of June thereafter. He
should not be allowed any credits after
that time, unless upon the certificate Of
the Judge Of his Chancery or Circuit Court
of the tendency Of a suit in his court, the
result Of which might entitle him to a
further credit. Tie Comptroller should
be required to have made out and for
warded to the respective District Attorneys,
on or before the first Monday in August
following, the statement of the account Of
every delinquent collector. Leave the
power to issue distriRgas against person
atty with the collector, to be exercised after
the first Monday in December, or earlier
upon an attempt to remove property from
the county.
To induce the prompt payment of taxes,
L would make deduction from the taxes
Of those who paid promptly, and impose a
! penalty upon those who were dilatOTy.
For instance: From the lakes Of those who
| paid on or before the first Monday in Sep
| TENDER, deduct ten per cent; from the taxes
/ Of those who paid after this and on or be-
| fore the first Monday in October, deduct
| i've per cent; to the taxes of those who
| paid after this, and on or before the first
Monday in November, add a penalty Of Eve
| per cent; to the taxes of those who bald
after this and on or before the first Moilday
in December, add a penalty Of ten per 9ent.;
! to the taxes Of those who paid aflerhhis,
and on. or befote the sale Oft PEppeFFs7TA
in addition to the penalty of ten per cent I,
| the cost Of collection, and all other costs
which may have accrued, with such interest
as would be reasonable. To make these
| provisions effective, require the collector 70
report on Tuesday after the first Monday Of
each Of the months in which he has the tax
books, to the Judge OF Chairman Of the
County Court, the amount Of taxes ana
penalties collected by him, and make it the
duty Of the Clerk OF the County Court, IN
der proper penalties, TO Immediately for
ward to the Comptroller copy Of so much
Of this report as relates to the State taxes
and deductions or penalties. The amount
collected monthly should be paid over as
now required by law. Upon all taxes col
lected after the first Monday in December,
allow no costs nor commissions to be paid
by the State, except costs for land sold by
the collector, and bought for the State.
This would compel the collector 10 demand
and obtain, which he should be permitted
to do, his costs and commissions from the
delinquent taxpayer.
TAX COLLECTOR.
recommend that the office Of tax col
lectOr be abolished, to take effect after the
expiration Of the term Of the present ill.,
cumbents, and that the duties Of that Office
be imposed on the County Trustee, with
less commissions. The office Of Tax Col
lectOr was created by act of the General As
sembly, and can be abolished in like man
ner. The Office Of Trustee is a COnstitu-
tiOnal Office, and its existence cannot be
effected by legislation. l believe that the
change proposed, if adopted, would result
in a considerable saving to the State.
CORPORATIONS.
l am not Of those who make indiseTiIni-
nate war upon all corporations. While l
believe mOnOpolies to be contrary to the
genius and ruinOus to the interests Of a free
people, l recognize the necessity Of such
limited corporations as we have in this
State, and regard them as essential cOntri-
butOrs to the comfort and prosperity Of our
people. Yet there is loud and just com
plant that they do not bear their lawful
proportion Of The burdens Of taxation. L
am not aware that a railroad company has
ever paid cent Of taxes to the State.
Some little has been received at long inter
walls from some of the banks. Some other
Of the banking institutions have never paid
anything. Indeed l know Of no corpora
tiOns, except insurance companies, that
pay the taxes which the law levies. Some
OF these do not. The vigilance of tie pres
emf Insurance Commissioner, hfs -0fOught
into the treasury of the State about SZ4,-
600, from companies which had paid moth
ing for several years. There are suits pend
ing against others which will increase this
amount about $4,000 more. 1 have en-
desv0red to collect the taxes due from the
banks, but have been only partially sue
cesStal There is still a large amount due
from them, which ought to be collected
during the year 1870, if the efforts | have
begun are vigorously prosecuted. The law
gives me no control over the assessment OF
the property Of railroad companies. To
give some idea of how far Tennessee is be
hind other States, in the collection Of taxes
from corporations, give some facts which
have collected from the reports of Audi
tors and ComptrOlers of few Of the
States Of the Union.