Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1875-03-26

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districts Of the same county, the sue.
cess and efficiency Of the law depends
mainly upon the manner Of its admin.
istTation. This makes it matter of
prime Importance to each county, that
theone Assessor who viii have the Sc
| lection of al his district assistants,
should be man of sound Judgment
and sterling integrity. The people
may have the right to expect that the
Quarterly Courts viii vest an Office 50
important In no other than worthy
hands. Yet, if the people are wise,
they will not rest on mere expectations,
but manifest some interest in the mat
ter, and exert the full force of public
opinion toward securing an officer who
viii give them just and equitable
assessment for the coming four
years.
1t is to be regretted, perhaps, that
some direct effort has not been made to
equalize assessments IN the various
counties and sections Of the State.
Only two counties, Of the whole ninety
three, pretend to assess full value,
while the other ninety-one range, ac-
cording to their own pleasure, at three
fourths, two-thirds, one-half, one-third,
etc. The language Of the Constitution
is plain enough, that "all property
shall be taxed according to Its value, "
but constitutions and statutes are of
little value when they run counter to
public opinion. If thepubic sentiment
Of Tennessee to day viii not sustain and
enforce assessments on full value, then
some common understanding should be
arrived at, agreeing upon three-fOurths
or one-half value. By agreeing on
some definite ratio, present inequali-
ties and injustice would be avoided.
This matter acquires additional import
ance under the present law, which
allows only one assessment for all pur-
poses, municipal, county and State.
The fact that real estate is now at
It's lowest ebb, and certain to increase
IN value with the new political and IN
Gustrial era daWhing upon us, suggests
that the assessment now made, and to
stand unchanged for four years, should
be fuller than has been the vogue since
the war. Otherwise, the holders of
personally and merchandise, which ale
to be newly appraised each year,
may find cause to grumble at
their increasing burdens, while those
Of real estate stand still. This bill
evidently anticipates a close and care
ful calculation Of values, as will be
seen from its third section, which says:
"Al real estate shall be estimated on
the principles laid down in sections 565
and $50 of the Code" The sections re-
ferred to read as follows:
Sos. In estimating the value Of lands
and town lots, their location, proximity
to local advantages, quality OF soil,
growth Of timber, mines, minerals,
quarries, fossils unworked, and i'm
provements not liable 20 separate tax,
shall be taken into consideration, and
they shall be set down at their real
value in money, not at forced sale, &C
c0rdiDg to the best Judgment the as
SCISSOR can form, from information, in
speetion or otherwise.
SOC. In estimating the value Of saw,
grist and other mills, distilleries, brew
cries, fOUndrIes, FORCES, establishments
for mining and quaTrying, working
marble, making gins or carriages, and
other manufacturing establishments,
turnpike or plank-road gates, or roads
and bridges, and ferries and wharves,
the annual gross income Of the same,
their location and other sources Of
value shall be taken into consideration.
These specifications are certainly
ample enough TO indicate that the in
tention OF the Legislature is TO secure,
as near as possible, the true valuation.
In fact, no law on the statute book
ever contemplated anything less. But
as much depends on administration as
on Neutrality-suspicious. more. It
was the d;dactic Pope, we believe, who
penned the couplet,
'sFor forms Of government let fools contest;
WhaJ6'e r is best administered, is best"
So, in this matter, the efficiency Of
the law, and its equity between man
aud man, depends on the manner Of
its administration, or the capacity and
integrity Of the officers chosen to carry
it into effect.
1t viii be noticed that the provisions
Of the new assessment law relate al
most exclusively to real estate-per-
sonal property, licenses, privileges,
merchants and bankers being left un-
der the operation of old enactments,
and to be re-assessed each year. It
may be remarked also, that, while the
assessed value Of real estate will re-
main unchanged for four years, the
rate Of county aa5imuni sipal taxation
is liable to change GEE year, and that