Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1877-03-29
Veto.
Gov. Porter Dlsapproves the AS.
scssment Bill.
Why the Tax-PaycrS Would not be
Benefited.

The following veto message
from the Governor was sent TO
the Legislature:
Gentlemen OF the Senate and
House Of Representatives-Ire-
turn without approval House
Bill No. 460, entitled, "a bill to
be entitled an act 10 amend all
laws for the assessment Of prop
erty."
This bill adopts the same
criteria Of value as the act Of
1875; the same principle Of as
sessment is prescribed for both,
and the same valuation Of real
propertymust necessarily follow
under the new assessment. Al
ter a CAREFUL consideration Of
the subject, | have tailed to dis
cover the practical benefit or adj
vantage TO the taxpayer 10y the
proposed change. AS ques-
ton of economy, the argument
| is against If. / will use the
county Of Davidson as an illus
tration, because / have been a.
bic to inform myself officially, as
to the practical operations Of
the existing law and the cost OF
the one proposed in that county.
Under the latter it will cost the
taxpayers Of the county named
about seven thousand five hum
dred dollars in books, clerks
fees, and fees for assessing their
property and polls for the year
1877; for the same service under
the act Of 1875, it will cost them
about fifteen hundred dollars, or
six thousand dollars less; and,
from the most reliable informa-
ton | can gather, | am of the
opinion that If the bill under
consideration becomes a law, it
will cost the people of the State
sixty thousand dollars more than
they will be required to pay UNI
der the existing statute.
The several counties have paid
large sums Of money for the SAL
aries of Assessors and for the
purchase Of books as required by
the act OF 1875; if the proposed
change is consummated this
large expenditure will have been
was ted, and the books prepared
for the counties at n cost Of not
less than fifty thousand dollars,
will be of no use whatever.
Under the act Of 1875, large
amounts Of properly liable, bnI
never before listed for taxation
has been placed upon the assess
ment roll by the County Court
Clerks, who are rquircd to make
and keep Il main assessment rol
of all property assessed, with
notice Of all changes of owner
ship. This roll will soon be-
come condensed abstract of
title of incaIculable value to thC
, vendor and vcndce Of property
and will supply II convenient
cheap and valuable character Of
, information that cannot be founC
= elsewhere
If the act of 1875 is dercctiv,
5 it can readily be amended. /
A makes provision for reassess
= ment OF real property where i'm
: Proyementsarc destroyed by fire
Y flood or other casualty, and if /
t Is believed that the property OF
Y Il single citizen has been n,
p sessed enormously or at too higI
s a rate, the provisions Of section
: 2 can be enlarged aud an oppor
,, tunity afforded for the correc
e ton Of errors at an insigniliean
It cost TO the party aggrieyed,
q Section 4 OF the bill unde
& consideration makes the Distric
q aud Ward Assessors a Board o.
i Equalization. This was a fpa
d ture of the act Of 1873, an
!. proved to be iGlpracticable, incl
n ficient and unsatisfactory, Sec
v ton 5 provides that "the Quar-
terly Court ehall have authorlt
n to hear and determine applica
n ItiOus In rcpard TO allnned errO