Knoxville daily chronicle. [volume] (Knoxville, Tenn.) 1870-1882, 1881-02-27


Gent emen of the Senate and House |
of representatives.:
Questions of finance and revenue |
necessarily require much of your at |
t=ntion at each biennial session. The |
report Of the comptroller for the two |
years ending Dec. IL, 1880, ia already |
before you. From the statements con- |
tanned therein you will learn that the |
amount Of revenue from all sources
paid III the treasury of the 5 ate dur
Jog that period was ST.. l44 1896 80. be-
ing 1856 1882 less than The receipts
for the Two preceding years. Various
causes have cOmbiDed to produce this
decrease during the latter period, the
principal one Of which was the reduc-
ton ia the rata of taxation from forty
cents 10 ten cents on the one hundred
dollars worth OF taxable properly.
A further examination OF reports
from the com ptroller's Office will snow
that there has been steadily progress
sive reduction in the aggregate value
of property assessed for taxes for pc
Rod of years, from 1873 down to the
present time. While this reduction
may in part be explained by shrink
age of values since 1873. it is apparent
this cause fails to fully account for this
falling off in assessed values. 1t Up
pears that during this period (lS73 to
1879 there was decrease In the vaius
Of real estate assessed for taxation
amounting to rs per cent. of the entire
value, while the decrease ia the asses s.
ed value of personality during the same
period amounted to G5 per cent.
It cannot be believed that in poiut of
fact there could be such disparlty,n the
shrinkage of values between these diff
ferent classes of property. 1t is but
rea-onable to believe that an Increase
i'll the value of personal property
would be among the first evidences OF
returning prosperity. That such an
increase has occurred in the last few
years is confidently believed. If this
belief be well founded 1T necessarily
follows that either there is some defect
in our assessment laws, or failure in
their proper execution, whereby eepe-
cialIy the ownerriof personality who de.
sire to evade the payment of taxes, are
enabled to escape their just proportion
eff the burdens of government. Ii
either case the subject demand your
rigid scrutiny.
The burdens of taxation should be
made to bear alike upon all classes o.
property. A slipshod system of assess
ing property, which allows the design
ing owners OF large property in per-
sonalties to escape taxation, throws an
unequal burden upon real estate to the
manifest injury of the agricultural in,
terests OF the country.
1t Is hoped that in your wisdom you
may pevise such change in our exist.
Ing laws as will tand to make the bur
dens of taxation fall equally upon al
classes Of property aud upon all ou
citzens. In this connection / viii
suggest that other sources of revenue
than those now made available may b.
found, and be made to aid In equaliz
Ing the burdens of government.
CURRENT EXPENSES.
AS the constitution provides tina
"no money snail be drawn from tn
treasury but in consequence of appro
priations made by law" it will be YOU
duty to provide, ny suitable sppropri
atiOns, for the current eS peUses of tn
government for the ensuing two wears
In the performance of this impor
tant part OF your legislative duty,
recommend to you The practice of
''severe economy as not inconsisten
with "wise Iiberslity.'
STATE PROSECUTIONS.
In the interest of economy, woul
expenditures arising from prosecu
tions by the State for Cffsnses sgsins
our criminal Iaws.
By reference to the comptrolIer's re-
ports for the past ten years, you vii
find that directly aud indirectly thi
item forms very large proportion
more than one third, of the entire ex
penditures fer the current expenses O
the State. In my opinion this expens
may De largely reduced by such enact
ments as will secure prompt ant
speedy trial OF persons charged will
crimes, thus obviating the necessit
for protracted confinement in on
jails, and the attendance of witnesses
from term to term of our courts.
Practically, it is known that yer,
large proportion of this ex pendi,ul,
grows out OF prosecutions for crime
OF minor grade. The persons charge,
with these crimes are usually unabl
to give bail for their appearance IL
court. consequently they are confines
In Jail, where they remain for months
and sometimes years, while at eacl
successive term Of the court cloud o
witnesses, many of them wholly i'm
material, are required TO be In attend
ance, the effect OF which is to unneces
b.