Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-01-08
THE COVER ,OR'S MESSAGE


THE COVER ,UR'S MESSAGE
SENATORS AND REPRESENTATTvEs-Aga
| it bee mes my duty TO communicate with tn
, e. neral ass bly,, and renter an account o
the high trus confiued to my keeping tW,
years ago by the people Of tennessee II /
a so incum beiI upon me TO rec Omm-nd sucI
me tsures rs appears to me most likely to con
, duce TO the good of the State.
The fruits of the iesis arion Of the asst hvt
yea have manifested them elves in an uu
precedeuted reduction of the puUlic debt, anC
IN the Settlement Ot important and comp i
ca ed questions, growing out of the state
connection WI L her internal imp Ovemen
poll y. Our credit has been restored In
creased activl y in ali depB tments OF trade
and in all the / d Istrial pursuits of the
country, gave promise of an early restoration
OF the state 10 her ancient prosperity, unti
co lapse In The N iney centers, and unfriend3y
seasons chill for awht @ these sanguint
opes. NotWith standing these events were
uneXpec ed and unprONided fyr, our peOp.t
met tnem bravely And Ihe sara ttTelesi
energy aud nts' ligent enterprise which have
characterize their past his ory, may be con.
hdently predicte for the future.
We have yet, abundant rea-Ou for con rat
ulatlon: the general pr SpsTity of the = ate
the steady development her resources, tine
improvement OF her trade and commerce
he success attending her efforts to induce
and encourage Inning ationi d, m re than
all. the enforcement of law and the pressrV.
alton of general peacr and order.
1t IS deluTou 10 expect legislative b0dy
and develope the wealth OF the State; yet il
Is within your province as we'll as il Is your
duly, to relieve the burden, OF the people. a
! lar AS II may import with the preserV II u
of the government in its hOnOc and etficien-
cy, and provide such a code of laws as will
| afford the create protection to life aud
| property, and encourage, in the highest do
| gree, Lawful enterprise an honest labor.
| The suggestions | off r are inspired alone
| by sincere uesire 10 promote these ends
| Give to them the consideration such motives
| should al RyS CONNIE nd. l; no other sood
suits, tuey may, be suggestive OF measure
| still better calculated TO promote the gIeai
| objects for which you are assembled
TIE EXE jUTIVE DEPARTMENT.
| Tn accompanying reports OF the ext cutive
officers will afford detailed Information OF tn
| several ranches of the ezecU i've department
| 10 affords me great pleasure TO inform yOu
| that these officers, in their several part.
menis have ex ended to me tn ir entire and
/ chserfuic operation, In my efforts TO admin.
| !Ster public affairs and execute the laws
| There has been a cOmbned effort to reduce
| the eJpeIdi ture OF public money. And con-
| fidently believe the State government Is adj.
mlnistzred as economically as can be done,
| under existing laws.
FISANCES.
! The reports of the comptroller aud treasurer
will be found to contain able aud exhaustive
| reservations OF the ii Iancial condition OF the
State. A careful examlna ion of them Will
disclOse the most striking evils in our present
| revenue system, and suggest many OF the
| remedies.
/ GU Will observe That the value or property,
| as assessed in 1873, under the assessment act OF
| his session of that year, IS S3j,2l5,4,0 more
| than in 1872, y the returns for 1874, as
com pared with lo73, exhibit decrease of
| The revenues. hy the valuation of l.. s, ut a
| rate OF four mills, If the current expenses OF
| administering the government are not re-
| dured by judiCiOus legislation, are scarcely y
| sufficient, unaided by arrearages from previ-
! Gus years, 10 meet the demands upon tue
| treasury. Then, the problem LOT your sOIu
| ton IS, TO N AXE up this deuciency without
| Increasing The present rate. ] respectfully
| suggest that the remedy clearly and p ainly
! l., first, in lt gi-lative Tetrenchment and sec
| ond, in invoking new sources OF revenue,
1 which VIII not create increased burdens upon
| the private property OF the country. Else
| where / have Vcutured TO suggest some OF
| these remedies, which nv connection with
| tbs state has i'm pressed upon my mind as not
| only Just, D Z entire practical These ana
| others are presented by the comptroller. Tue
| most important or them have not hereto ore
| received the consideration which they
| serve. l confidently believe the adoption of
! tn Sc or similar reforms in our revenue Sys-
| TEN will not 'nly result 10 meeting all ue-
mands upon the State. but wi ] enable your
successors, II not yourselves, TO diminish very
| cUnsi' e ably the rate of taxation.
ASSES SMENT5 OF PROPERTY FOR TAX
AIION.
The act of 1873, chapter ninety-eight, passed
March q, 1873, e. tIIltd "An act TO provid=
more just aud equItdb.e laws for the assess
ment aud collection of revenue or : ate and
county purpose" etc. although in many es-
| seuJlal features, an lmpTpNCLny Mt upon ure-
existing la on that ~ bject, falls far Ort of
N, etIng. either the requirements OF the , =
s1tutton, or the wants the county. IL has
not gwen the satisfaction its friend anttcipaL-
ed. AlthOu n dissenting WIDELY frOm many OF
its features, approved II because discovered
nothing ia direct cOnhi with th1 cJn,JItu
ton, in it's provisions, and because II was the
bet sy stem that could then be OntaIntd, T.
view of tue great coutraIie'y of opinion ex-
istlng Tn general a sembly,
W nile thus act does nOj violate the cOnstitu-
ton, and Whi e II Is belieN ed It's provisions
more nearly appr Ximd'e the spirit OF thai
iuStrum Mt than former laws, Yet it fails 10
reach the real "a ne Uf prOpe' ty, and TO pr -
duCe uniformity IN assessments, so Gle arly
aimed at IN the Iganic Law
Even the casual reader of the constitution
cannot Iau L observe that by section IS, artl-
Gle Ii, tn Sc provIsio- are clearly and un-
mistake bly, made:
Flrst-Tiat ali property shall be taxed ac-
SrcO1d-Tnat value TO be sscertained in
such manner that taxes shall be equal and
uuiiOrm throughout tue State.
Ihlr9-No species ~ property shau be
'axed biSner than any other spec .es OF proper
ty, of the same value.
Any assessment system that does not, IN
practice, 81 tain tnEse ends, fans to carry into
effect these leading featur.s of the constit =
II III. AMI M Re, IL uIscrlm inates agtlnss the
honest and patriotic citizen VINO cheertulIy
yields TO tue eme gencie- of the stale by pay
l. < tax s upon The full and actual va ne OF
his estate.
one o. the defects in the present law, Is the
large numb T of asses -ors IN each county.
Each Que gives MS own constr uctlOu To tie
law, an where schedules are not rendered Jas
Is too often The casel, here IS no dnifOrml y
in the valuation Of prOpert, OF the same de-
srriptiOn, quality and &C ual val ne This l.
one OF the chlei sources OF dIasatl,tactl IA and
complaint among taxpayers, And IL Is a very
delicate duty for an officer, wi n no one 70
hare with HIM The T. sp Instability, to place d
value upon neighOOrs prOpe u.
May modes Will suggest thtmSelves as q
reuIedy for this defect 1 have discovered no
better ubstituJe than the one recommended
10 your pred ce sOrs, which l comme nd TO
your nstd. ration:
II recommend that, as an amendment to
the Present sy stem, tGe county cOuIJ- be re
qutTtd to appO Mt, for their respective cOuu-
Ties a board OF revenue assessors. consisting
OF three or five men, who shall be charged
with the duty Of assessing sll taxable proper
~ 1 a theif respective counties, ana that they
snail be requiie., to base their valuation .
all lands upon The written evidence, 10 The
form OF deposition, o nor less than thr e
resident ffevhOiders OF the civil district III
which the lauus are situated, touching the
value of each tract of land in their district;
said depOsitions to b. taken in the civil as
tricls w"ere the land lies, before some Justice
,f The peace or : iii dis riCt, by whom the
depositIon~ shall be returned 10 the board OF
-sseSSOrs, on or before the day Of
in each ear, and dled by them wi b their ~.
Jurns to the CUu 4ty court
And, inasmucn as there j. gen orally no
standard OF cash Vaiu- ) affixed to lands, the
value upon certain credits 90 be hxed by law,
should FIRST be a-Certained by the a SCISSORS
from proof, and then they should reduce II TO
u
ed by law. No freehGlder who is willing 10
bear his just prop TtiOa Of the public buy
denS, In ICONS deraiion Of the protection
Afforded Ms fe and prop -rty by the govern
meDI, can complain Of Juls system. The testi-
mOny of his nei -hbOrs is invoked TO do justice
between him and the State. The same rule is
applied To his nelghbOr. All lRndhOlders are
pl ced upon an equality, and pay taxes IN
proportion TO the actual value Of land owned
Uy each"
COLLECTION OF TAXEs.
A perfect system OF assessments will avail
but little, If the taxes sre not promptly and
unifO mly paid by ali and Scrupu Ousiy &C.
counted fnI bv the collectors.
All laws looking TO this end, should be so Uu-
am biguOus, certa n and plain, as not 70 be
sG-cepub Q or rea. onab Q miscoustruction or
tor. To Ojustice 10 the prompt taxpayer and
the Slate, panitl 5e peupltits should be ap-
Piled, with certain, speedy, and cheap means
OF enforcement agalnht The taIdy and deIin-
quent.
To this should be aided the most summary
reme1tse, consistent with the constitution,
against el no rent collectors, who hold. use
or loans the public Ieserues Is entitled to
ne her sympathy nor lentency.
Under our ~ stem. the county revenue pays
q double commis~iOn-O q to he O'iector for
receiving, and another 70 the county trustee
81 le, 10 find any satisfactory reason for This
waste of county resources.
The office OF county trustee being constitu-
tiOna cannot be abolished without the SLOW
p n Ga of "' - Ing m instrument The
once Of tax-collector ts statutory, and within
you %. AOO1,d the AT er OIlice and
MAKE the count. Iu~tee the collector, aud
allow aim on ; one commission.
The fees allowed by la0 Ior 90 lecuEg taxes
are excessive IN Ia 3" or wealthy counties.