The Pulaski citizen. [volume] (Pulaski, Tenn.) 1866-current, 1879-01-16
The Governors Message.

The late message of Gov. Porter
is an admirable document. We un-
hesitatingly pronounce it able and
comprehensive. We give the fol-
lowing extracts as covering its ma
terial points: The reports of the
Controller and Treasurer show
amount of receipts for two years
et ding December 10. 1878, of 81
/ 000. $50 81. with a balance in the
treasury of $139, 1872 10, $23S,077 05
of which was derived from the
State tax of ten cents for 1877 rs
I The disbursements for the same pc
Rod amount to $I,661 1863 79, bal
ance $478,346 o., from which is to
be deducted the warrants outstand
ing 500, 100 %, and balance appro
priated by Fortieth General Assem-
bly,, not expended, amounting to
| $50, 52l So, leaving an . actual bal
lance in the treasury of 1921. lob 30.
The Controllers books have for
I years carried an outstanding war
rant account which, il is believed,
has no existence, and there is no
( doubt that it is the result Of an er
ror Of calculation, by whom or
when commit. q it is impossible to
tell. On the 18th of Dece mber,
1876, this outstanding warrant &C
count amounted to $l29,060 21.-
There has been presented and paid
on this account warrants amount
ing to 5000 81, showing that
the outstanding warrants not pre-
scented in two years amounted to
| $95, l29 "a, at a time when the
Treasurer was paying all warrants
upon presentation. Of the war
rants issued since December 10,
1876, amounting to 1852, 529 81,
the Treasurer has paid 1862, 1888
90, leaving only a balance OF 81,
$50 SO outstanding.
The current expenses of the
/ State Government Tor the past two
years amount to $l,044,4l4, or to
the sum of 1922, lO3 80 per annum.
This statement shows a reduction
| OF the current expense account IN
ten years that must b. full of en-
enlargement to the taxpayer. Fur
ther large reductions can be made
| by the adoption of certain changes
recommended in this message and
IN the able report of the Controller
/ The current expense account for
the years 1868 90, amounted To ST.
943, 663 "a; Tor the years I870-7l it
was $I,5I9,0SS; for 1873 IA it was
S1,324, 1874; for 1S75-76 it was
| $I,278,9O8
The tax levied for the year 1878
amounts to S223.2I Is. Of this
amount SI3,286 46 has been paid,
showing a balance of $209,925 50
not collected or paid over. Added
to delinquent list of former years,
amounting to $4,000 90, there is
total of uncollected revenue
amounting to $7O2.925 60. a large
proportion of this sum has been
due for years, and mainly from the
large tax payers, who avail them
selves of the laws delay aHd OF ex
pensive litigation to postpone or to
defeat its collection. This is unjust
to the citizen who meets his obliga
lions with promptuess,a and the com
plant is well founded that 1t brings
unequal and unreasonable burdens.
Perfect equality in taxation is i'm
possible, but the General Assembly
can provide for uniformity in the
assessment of property liable TO
taxation, and for certainty in col
lectiOns and in payments.
Error in assessments is one of
the reasons assigned tor this large
delinquent tax list. This can be
equaIIzed by the County Court act
ing as a Board of Supervisors, and
making this action The subject of
review by state Board of EqualI-
| cation, composed of the Governor
and other executive officers. An
other explanation of this delln-
| quent list is the failure and defalca-
| LiOn of the revenue collectors. No
levy of tax should be made except
the precise sum necessary to meet
the particular obligations, but this
sum should be reliable and availa
bic. This seems impossible under
our system. Certainty can be Sc
cured by making the several coun
ties liable for the quota of the
State tax assessed within it, and
charging the counties with the de
faults, evasions and errors commit
ted by their chosen officials.
ASSESSMENT.
The total value of the property
of the State assessed for taxation
for the year 1878 amounts to 1928
2I2, 1913, showing a decrease since
1877 Of $l3,696,695 The personal
property assessed for the year 1878
amounts to $2O.S7I,33S. In 1873,
the year of the greatest prostration
in business, the personal property
of the State was assessed at $751;
23l, 90S. 1t is very clear that the
shrinkage in the value of personal
ty is out of all proportion to thai
in realty, and that in fact not more
than one-half of it is assessed
Real estate pays the largest part of
the revenue: it can be reached at
all times-no evasions can conceal
it. Justice to the land owner de
mands that the holder of personal
property should he made to bear
his part of the public burden.
THE PUBLIC DEBT.
The State has issued 1898
bonds, amounting to $40, 1856
&c; the number cancelled is 2S,3S5,
amounting to $28,163,0I6 Go; the
number now outstanding as a liza
bility against the State is 2O,2I9,
amounting to $20,221,3OO. In ten
years the State has paid three in
stallments of interest, seven are
past due, amounting, after deduct
ing $l49,050, paid to educational
and charitable institutions, to 81
052,7l7, making a debt of principal
and interest of 1924, 274,OO0 II.
The settlement of this debt is
paramount to all questions of legis-
lation that can engage the atten
ton of the General Assembly; it in
wolves the honor and good name OF
the State, the credit and honor of
every one of It's citizens: it is a La