The Morristown gazette. [volume] (Morristown, Tenn.) 1867-1920, 1879-01-15
EEbraets from Governor PeFter's
Message.
,3RehaIa frNA secs. lE1oJ I

,1A6kA9 Is I'm a SEsszsA AaA444~@
The report OF Tthe G0mptrolleI
and Treasurer show amount or re
ceipts for two years ending Decem
Der 10, 1873, of $2,00O,885. 64a with
a balance in the treasury on the
I9lh OF ea3ber, 1879, of ,$139,
332.1O; this amount of receipts
S23S, O77.95 vas deriyedl1fotH The
levy of a State tax of ten cents tor
s3the years 1877-78. The disburse
-ments forthe same period amounted
to $1.66LS69. 70 gBalaneer as 81 s.
o.. fror1 Which is to Be deducted the
warrants outstanding, $99rz2028,
and balance appropriated by tbe
Fortfeth General Assembly, but not
expended, amouhted to $87, S21 .86,
leaving an actual balance, in the
treasury of $291. 1o3.95. ~ T. = e.
The ConpiroIler's books have for
years, carried IA. outstanding war
rant account, which it is believed
has no existence, and there is no
doubt that iGisGhe tesait Of an error
OF rcalcu laijoa,T BY whom or when
comtnitted it is impossible to tell.
On the 18th of December, 1876, this
outstanding warrant ACCOUNT amour
ted to $i29,06021. There. has been
presented andipaid to this acooupt
warrants amounting to $33 93O,oTt
showing that the outstanding wac
Grants o,uOt presentedF in two gyears
amounted TO 500, l29.34, at time
when the Treasurer was paying all
warrants on presentation. Of the
warrants issued since December
18th, 1876, ounting 10 81 ,633529,-
81, the Treasurer, has paid Sb627,-
1882, leaving only a balance of
"a, 590.SS outstanding.
sThec current expenses of tue State
government for the past two years
amount 10 81, 044.4i400, or to The
ann or 544,014.00 per annum; this
statelnent shows al reduction Of the
current expense account in Ten years
that must be full of Encouragement
TO the tax payer. Further large re-
auctions can be made 10y the adop,
ton of cerlian charges recomnended !
III tiiis message aud in the able re,
port of the Comptroller. The cur
rent expense account for The years
1868 and 1869 amounted 70 81 ,945s>
663.54; for the years 1870 and 1871
it was 81. 5I9, 008.O0; for 1878 and
4B74it was .SG824934O0; tor 1875
and- 1876 il was $1,278, 908.0O. s. 1
Tie tax levied for the year 1878
amounts TO $223,2l213. Of uthisI
amodnt $I3,286 70 has been paid, |
showing a balance Of 5000, 925. SO mott
collected or paid. over Added to1
delinquent list Of former years
amounting 10 $493, 066.OO, there is a
Jto5al of uncol ieeted revenue amount. I
ing 10 S7O2. 925. GA large pro-
portion OF this sum has been due for
years, land smainly from the large
taxpayers, who avail Themselves off
the laws delay and of expensive lit
igatlon to postpoaeseF defeat its COLI
lection. This is unjust toTthe citi.1
zen who meets his obligatious with
promptness, and tie complaint is
well founded that it brings upequal
and unreasonable burdens. Perfect
equally in taxation is impossibIe.
butSthe Generals Assembly can pro-
vide for uniformity in the Assessment
of property liable to taxation, and
for certainty in cJIiecaonss and in
payments.
! aEfFqr-ia.. assessments1s oaeg9f the
reasons assigned for this, large, de-
lfnouent list. This CAP be equaliz-
ed by the County Court aching as a
Board of Supervisors, anil making
their action the subject of review by
a Stale Board of Equalization, CON- d
posed OF the Governor and other ex.
eeutive officers. Another eEplana-
ton of this delioevenb list is the
failure and deialUationh OF the col
lectors of the revenue. 10 addition
to the fees paid 70 collectors, there
. is now an annual loss TO IheaState, OFF
about one-tenth OF the revenue paid
out in costs and fees by defaults
I cannot understand why the reven.
ues OF the State should be exhaust
ed or lost by the iaclres of coliec.
tors. No levy of taxes should be
made except the precise sum neces-
sary to meet the particular obliga-
lions, but this sum should be reliable
and available. This seems impos-
sible under our system. Certainty !
can be secured by making The sew
eral counties liable lor 3uAle quota OF :
the State tax assessed within it, and ]
charge the counties for the defaults, ]
evasions and eFfofs commitUed By.
their own chosen officials,
ASSESSMENT.
.TgRhe total value o. the PROPERTY Of F
the State assessed for taxation for
the year 1878 amoapts toiS22S, 212,-
1890, showing a decrease since
1877 of $I3,696.695O0. The per- !
soual property assessed for the year !
1913 amDpjts % $4Q,S7E33R. co. In 4
F674 khe geaFof Tie gRalest pros 2
tration m business, the personal
property of the State was assessed
at $37, 23I, 908.Q0. 1t i very clear
that stae slifMkage j inl Tic Value oil
v,erafYtt A1fty- Yc@ 0lIf of ali nr0n0rti0n |