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

InGcEOStSs
ImDortant Recommendation
Concerning the Cotton Tax.
Freight Determinations and
Their Evils.
Conventional Interest a Curse
Ins cad of a Blessing.
Senator's and Representatives.: Again it be-
comes NV duty 10 communicate with the General
Assemble and render an account of the high
trust CoBhded TO my keeping tao years ago 10y
the people OF Tennessee. lt Is also ihculHOeHl
unon me 70 recommend such me asures as appears
10 me NOS; iIkely 10 COnduce to the good OF the
state.
years have manifested themselves IN an IN pteCc-
deuteI reduction Of the public debt, asd III the
settlement of important ana comllcaled iuSSS5
tons growing out OF the state ; connection Win
her internal Improvement policy. our tIeGlt
has been restored. Increased activity IN an ue-
Iartmcuts ~ uadc, and in all the industrial puI-
lrtt. a. ~. country. ave promise Of an early
restoration 81 the State to her ancient prosper
itv until collapse in the money centres, anu IN
friendly seasons chilled for while these sangulne
hopes. Notwithstanding these events NSL0 IN
expected and Uuprovided for, or people me
them bravely. Aud the same uTeless energy anI
intelligent enterprise winch nave Clal'.t1
thei ast history, may be confidently predicted
O. me future.
W. have vet abundant reason Tor cOugratula-
ton. the general prosperity OF the state, the
steady grNelOpmeut OF her resources, the I'M
ITuvemgut of her trade amt commerce, the sue
cess attending her efforts 10 induce anu en-
courage immi grafton, and more than all, inc en-
forcemeut OF law and the preservation oil sehei-
al peace and order
It's euaCtments alone, to create prosperity ana
dr-tlauc the wealth OF the state: Yet IL l. Win
i'm youF province, a. it Il yoUs duty, 10 relieve
# Re 0
u1rt with the preservation OF she Government
an its honor and efficiency, and 10 proFidt such
a Code of Laws as will afford the Creates pro
lection To- lie and property, anu encourage III
the highest degree, lawful enterprise anu hoheS'
labor.
a sincere desire to promote these ends. Give 10
them the consideration such motives should
always commend. II 40 other good results
they may be suggestive OF measures still better
calculated 10 promote the great objects iOr
which You are assembled.
TIE EXECUTIVE DEPARTMENT..
The ACCOMMODATING reports of the executive
officers will afford detailed information Oh the
several branches Of the Executive Department.
10 affords me great pleasure 70 inform you IldI
these Off GERS IN their several departments. have
extended to me their entire and cheerful CO.
pr,er9ri1YI in NJ. efforts To administer public at
fairs and execute the laws. There has been a
combined effort to reduce the expenditure OF
the public money And l confidently belleVe
the St1te Government l. administered a. eco
HOmicaIiy can be done under existing laws
FINANCES
The reports of the Comptroller ana Teasurer
will be found to contain able anu exhaustive
presentations OF the financial condition of the
State. \ careful examination OF them Will us
close the most striking evils III our present reve-
nue. system, and suggest many OF the remedies.
You will observe that the value OF property,
as assessed ia 1873, under the assessment act OF
the session OF that year, Is $50 more than
in lS7', vet the returns i"r 70 a. Colhpd'eu
with 1873, exhibit a decrease OF Sls,I5G,lt3.
The revenues, by the valuation Of 1913, at q
rate OF J, malls, il the current expenses OF adj
4uiui-tcriuE the Government are not reduced by
5udiciou- legislation. are scarcely sufficient, I'M
aided bv aTrraTaEC~ from previous years, TO
,,1,.st II. . demands Upon the treasury. Then,
the problem Tor your solution Is, TO make up
this deficiency without increasing the present
rate. 1 respectfully suggest that the remedy
clearly and plainly Is trSt' III LeglslaJiHe re-
rTcucumeut. and Ssc0Bt- IA invoking new sources
of revenue. which will not create increased
burdens upon the private property OF Ile couL-
try Elsewhere 1 have ventured to suggest some
of these remedies, which my connection with
the State has impressed upon my hlllll' a MOI
only lust. but entirely practical. These and
Others are presented by the Comptroller. The
most iTtf,sfraut of them have not heretofore re-
ceiyrd the consideration which they deserve. /
confidently believe the adoption OF these, or
similar reforms in our revenue system, VIII not
ONLY result ina meeting all demands upon the
State, but will enable Ecur successors IL not
Yourselves, 20 diminish, very considerably, the
rate OF taxation
ASSESSMENTS pr PROPERTY FOR TAXATION.
The act of 1873, ch. s., passed March p, 1915,
entitled An Act 10 provide moro Just and eqult-
able laws for the assessment and collection OF
revenue Tor STATE aud county purposes etc,
although in many essential features, an improve
rneut upon Vre-eNiStjU- la"s on that subject,
falls far short OF meeting, either the require
Tnt.utS OF the Constitution, or the wants OF the
country. Il has not given the satisfaction It's
friends anticipated d. Although dissenting wide
~ from mauyof its tsIr tres, l approved 1t be-
cause discovered nothing in direct conflict with
the Constitution in its provisions, and be7ause
II WAS the best system that could then be OBJ
tanned. in view az the great cOntariciy OF OpIH-
ION. existing in the General Assembly.
While this Act does not violate the Constitu-
s. H.safE. D aura f4HFg wVnFar
nearly auprONimate the spirit of IN at instrument
than former laws, vet it fails to reach tie real
T t'Ue of property and 10 produce HtDcr"ttty IA
assessments, 50 clearly aimed at in the organic
Even the casual reader of the Constitution
cannot fail to observe that by Sec. ., Art II,
these provisions are clearly and Enthusiastically
/. That all property shall be taxed according
That value to be asccrtaincd in such man
ner that taxes shall be equal and uniform
throughout the State
higher than any other species OF property, OF the
Npv as-essm..r., system that does not, in rrac-
ti,e. attain these ends, fails 10 carry into effect
these leading features of the Constitution. And
more it di,cr.utjuateS against the honest and
patriotic citizen. who Checrtut'y yields to the
emergencies OF the state bF paving taxes upon
the full and actual rdius O! his estate.
one OF the defects in the present law, Is the
large number OF asSe soTs IN each county. Each
one gives = own construction To the law. and
where schedules not rendered las is too often
the CE-'.H there Is 40 uniformity IN the valuation
of prurrrty Of the same description, quality, and
actual value. This is one OF the ChICt sources
OF dissatisfaction and conn lIiut among tax pay
crs And il is a very delicate duty for an officer,
with no one to share with him the responsibility,
To place "a val ie upon his neighbors property.
Many modes will suggest themselves a a rem
Cty for this defect. I have discover no better
substitute shan the one recommended 10 your
prrdeC >,ors which I commend 10 your consid-
Il recommend that, as an amendment to the
urcsCut syst I'M. the County Courts he required
10 appOint-tOr their respective counties, a Board
OF Revenue Assessors. consisting of three five
men. who shall hs charged with the duty of
,rSsfur an taxable property i'm their respective
counties. and that they shai! be required to base
their valuation OF AL lands, upon the written cy-
idpurt. fa tFp form of depo~luODS, OF not less
than three resident freehOideTS Of the civil dis
trct i'm which the lands are situated. touching
the value OF each tract ot land in their district;
said daVusituu- To be taken in the civil districts
where the land lies. before some Justice OF the
Peace of said district. hy whom the dispositions
shall he returned 70 the Board Of Assessors, On
OF before the - day OF -- every i've years,
and filed by them with their returns to the CoGn
..AndsinasmuCha As there is generally no stand
ard of cash values affixed to lands, the value
upon certain credits. 70 be fixed by law, should
first be aSnertajucd bv the assessors from the
proof, and then thew >houid reduce it to a cash
basis by uniform rH!e, 10 be prescribed by law
No freebooter who is willing to hear his just pro-
port ion o. the public bur hens. in consideration
Of the protection Afforded his life and property
tern. The testimony of his neghburs is invoked
to do Justice between him and the State. The
same rule is applied 70 his ncighbor. All land
holders are placed udOn an equality, and pay
taxes in proportion % the actual value of land
owned 10y cSch.
COLLECTION or TAXES,
A perfect sy-tgm ~ assessments win avail hut
little, ii the taxes are not promptly and uni
tormly paid 10y all aud ScTupulously accounted
Tor 10y the collectors.
All laws looking to this end should be
so uuHmhi-nous, certain AM plain rs not
- be susceptible of reasonable miSCDnStrUC-
uon or perveE~luU ly either the TAXPAYER or
collector To 90 Justice 10 the prompt tax payer
ana the state. punitive penalties should he ap-
Piled, With Cettalu. speedy and cheap means of
enforcement against the tarGy and delinquent.
To this should be added ti.s. most summary
remedies, consistent with -he Constitution
against delinquent collectors who hold uSs or
loan the public revenues.
Under our system the county revenue NAYS q
double COmmisS'u1-OUg To the Collector for re
Ceiviug, and another to the County Trustee, for
paving out. IL Is dtlgu lt, il mot impossible ia
lind any satstac tory reason for this waste Of tic
county reSOuT 'es
The office OF County Trustee being constitr-
tional, cannot he abolished without the slow
process of changing that instrument The office
of Tax Collector il statutory, and within yOul
control. Abolish the latter office, and make the
County Trustee the collector, and allow hin
only one commission.
The fees allowed by law for collecting taxes
are excessive in large or wealthy counties This