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

exceeding uVe IN any county; TO De elecCou
by the County Court. They, in connection
with the Judge or Chairman Of the County
Court, and two citizens, to be appointed by
the Circuit Judge, should constitute
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-
ceive. 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 textbooks.
The State Board should meet on OF be-
fore the first Monday in September, 1879,
and adopt rules and regulations, and pre-
pare blanks for the County Assessors and
Boards of Equalization. The assessors
should begin their work on the first day of
January, 1876, and on the first or second
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-
neGt and valuable Improvements to realty,
and to note changes in the ownership to
realty. They should be required, under
penalty OF forfeiture of all compensation,
to have their assessments completed and
| delivered to the Judge OF Chairman of the
in March. The County Board of Eauali-
cation 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 OF 9TH
| ewise forwarded to the State Board, on or
before the third Monday in May The
| State Board should have their work COM
| 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 he 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
| taxes to the Clerk of the Circuit Court.
| The Clerk should issue teri fdcid8 d.
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 fiual 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. The 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 diStringds against person.
| atty with the collector, to be exercised after
| the FIST Monday in December, or earlier
upon an attempt to remove property from
| the county.
| To induce the prompt payment Of taxes,
| would make a deduction from the taxes
| OF those who paid promptly, and impose a
| penalty upon those who were dilatory.
! For instance: From the taxes 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
| five per cent: to the taxes OF those who
! paid after this, and on or before the first
| Monday in November, add a penalty of five
| per cent; to the taxes of those who paid
| after this and on OF before the first Monday
| in December, add penalty Of ten pei cent. :;
| to the taxes of those who paid after this,
I M ~ or lp4s n no al Of
in addition to the penalty of ten per cent ,
| 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 to
| report on Tuesday after the first Monday of
| each of the months in which he has the tax
| books, to the Judge or Chairman of the
| County Court, the amount Of taxes and
| 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 a 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, aud bought for the State.
| This would compel the collector 10 demand
| and obtain, which he should be omitted
| to do, his costs and commissions from the
| delinquent taxpayer.
| TAN COLLECTOR.
| recommend that the office of tax col
| leCtOr be abolished, to take effect after the
| expiration Of the term Of the present liz
| ctImbents, and that the duties Of that office
| be imposed Oh the County Trustee, with
l.. l
| lectOr was created by act of the General As
| sembly, and can be abolished in like man
her. The office Of Trustee is a COnstitu-
| tional Office, and its existence cannot be
effected by legislation. ! believe that the
change proposed, if adopted, would result
in 4 considerable saving to the State.
CORPORATIONS.
am not of those who make indiscrimi-
| nate war upon all corporations. While |
believe monOpOlies to be contrary to the
genius and ruinOuS TO the interests of free
people, ! 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. ]
| am not aware that 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 | 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
ent Insurance Commissioner, has brought
into the treasury of the State about S24,-
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. l have Ell
deaFored to collect the taxes due from the
banks, but have been only partially sue
cessful. There is still large amount due
from them, which ought to be collected
during the year 1915, 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 son'e 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 Comptroilers of a few Of the
States Of the Union.
New Jersey, for the year ending Oct. II,
1872, from tax on railroads and other cor
poTations, collected $484, 203.19; from State