Public ledger. [volume] (Memphis, Tenn.) 1865-1893, 1877-10-09
THE ASSESSMENT LAWS.

AhC OhoAN14Neb~ 1A1kNNNAl ~ Az u
handles this subject as it deserves. W.
quote as follows.
The difficulty with which our County
Court has been wrestling for seyeal days
seems to be a very serious one. 1t is ad
mitted by the court that the assessment
of property everywhere in the county
has been carel sly done; that the valus.
tions are in many cas,i unfair; that, as
a whole, the valuations would defeat the
constitutional provision which enacts thai
taxes shall be EQUAL" Having settled
these points, the court has set about rec.
Trying the matter by completely revising
the duplicate aud fixing its own valua.
ton on about half the land and town
lots in the county, 10 reriDg here and
raising there, as 10 the Judgment of the
court is eqGit-ble and jas. This is bet
ter, perhaps, than no r~eeiifcation, but
fbe people will do well to treasure up in
their memory for iuturo use the original
rause of all this trouble, and expense,
hnd probable injustice. Let US remind
the citizens that the whole is traeeable
10 the action OF the last legislature in re-
pealing an set which settled for FIVE
years all matters touching the %levying
Ot taxes. The people generally we're
satisfied with things as they were. The
legislature Of 1876 waatonly and at a
cost of not less than $50 600 to the tax
psyers,ripped up this settled and adjusted
matter, and, to make confusion as con
founded as possible, where we had one
assessor for a county in 1875 who was
isirly paid for his work, they put to DO
TIE work over again a score or more OF
men whom they paid next to nothing
for making assessments, and nothing
Rt all for any labor they might per
form as a board of eqlslizationl Gov
ernor Porter pointed out to the
solons in a veto message that they
would put the State to great expense BY
their action and do probably greet mis-
chief besides; but they passed the meas.
ure over his veto, and now we see the re
fults. To rrctify the g%rotesQue bangle
will cost as much ~prob-bly as it has to
make the buRgle, and then every county
ia the State will be involved 10 costly
litigation, adding still more to the load
the people must bear. And not only ell
these bad results have flown from this
ill-adyised legislation, but the assessment
Las been so made that the ten cent tax
laid for general State purposes will bot
meet necessary expenditures, aud the
Executive and Judicial departments are
likely to be seriously embarr 4ssed.
1t is a pretty high price for the people
10 pay for knowledge; but if it learns
them not to trust those who always cry
out for low taxes and when they manage
affairs invariably increase the public
burdens the lesson may be cheap enough
The majority Of the last, or rather the
present legislature, seemed to labor IN
der the impression that they we're called
into existence merely 10 repeal the dog
Jaw and whatever other beneficial laws
the previous general assembly passed. A
good many Of them had never read any
other law or statutes, and could not have
framed a constitutional, much less a
grammatical, bill even if the four dollars
u day and mileage depended upon it
They went through the farce Of repeal.
Ing the dog law after it vas declared mol
md void by the Supreme Court. The
assessment law passed in 1875, though
detective in some points on account o
amendments aud patchwork piled on tAl
original bill, was in the main a good one
Yet it was ripped to pieces, as the Dis
patch says, simply because the member
of the Fortieth general assembly seemed
10 be incapable OF originating megsureI
OF their own, and felt hat they must Dc
something to distinguish themselves
Fluctuations in the value Of real estat,
are MOI sufficiently great TO require al
assessment more than once 10 foul
or five years, especially when il is con
sidered that nearly all assessments ar,
below the market value Of properly. Be
sides, the former law encouraged peopl
to bring cut money from its hiding plae
and invest it in substantial improve
ments. Under that law many improve
ments had already been commenced il
various parts of the State. We have to,
much legislation, and a great deal of i
is of an exceedingly bungling descrir
tion. Men run for the legislature an,
are elected On the ground that they ar
opposed to something, and when the.
get there either commit great blauder
or follow in the wake Of the few would
be leaders. The legislature should no
meet o%ftener than once in four year,
except upon special occasions, aud the
should sit loag enough to perfect sue
laws ss experience ard public necessit
may clearly suggest. We need a new con
. ~stitution providing for various s%alular.
changes, in accordance with the spiri
and progress Of the times.