The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-01-06

the state Is assessed AT over One-tlifu oil
its value. This may be accounted for in
some measure, when il is well known that
previous to 1885, when the State tax at one
period was more than the combined State
and county in many Of the counties today,
when 80 per cent. of the lands were for
feited to the State for non-payment
OF taxes, when taxation, amount
ing to almost confscaton, Tor relief
against this oppression the peo-
pie placed low estimate upon values, and
this estimate has not been materially
changed, Notwithstanding nearly all the
forfeited lands have been redeemed, and
the State tax reduced from IA TO y and "A
mills Ii is no answer 20 say that il issup'
posed that property owners list their prop
erty under oath, for they do not, nor is
there even a pretense that this is done.
A fair approximation OF the values OF the
State would not increase, but ultimately
reduce taxation. But upon the present
assessment OF sl2S, 000, 600, less State tax is
levied than almost any southern and most
OF the northern States The payable debt
OF the State is less than any southern State
save one, and perhaps less than that. The
taxes, State and county combined, are less
than have been paid by the people in
twenty years. State 0 per cent. bonds are
sold at handsome premium. That the
State debt is larger than in 1882 will be
shown by the Treasurer when his report Is
furnished, and upon this increase | call
the attention Of the Legislature TO mymes-
sage of 1884, from wbith quote: al am
convinced that il the appropriations for
the years lSs4-5 exceed 100000 an.
nually that IL will result in creating de-
felt, unless the rate OF taxation is increased,
which should not be done" Again, in my
message OF 1886 said: al venture 10 re-
peat and emphasize the caution contained
IN my last message that the most rigid
economy must be inauguratcd in every de-
partment Of the government. Even then
J apprehend that the present resources
viii prove indcquate 10 meet necessary ex-
penses."
In connection with this subject IL will be
remembered that the Legislature OF 1852
reduced the State tax from 10 y mills,
and il so remained for four years, from
1852 Ia 1886, making difference OF $780,
900 per annum, an aggregate OF
500. 0O0. In addition 10 this, the Lcgis-
Iaturc increased the common school fund
Sl0O,OO0 per annum. This reduction Of
taxation and increase Of expenditures,
based upon the same valuation OF property
and resources, must necessarily produce n
deficit. II, because Of the increase OF the
PAYABLE debt OF the State (lcss than almost
any State In the Union), II should be said
that the State government has been con-
ductcd Tor the past six years extravagantly,
those who bear the burdens will, through
their representatives, have extmvagant
appropriations and improper expenditures
cease. II, heretofore, the lawmakers,
with the approval OF the executive, have
been too liberal in the support Of cduca.
ton aud charitable institutions, too gen
crous in providing for the support OF the
common schools, the State university, the
A. x NJ. college, the Industrial institute
and college, the Aleorn university, the
Normal school at Holly Springs, the Tou.
galoo university, the insane asylums at
Jackson and Meridian, the deaf and dumb
aud blind institutes, and the hospitals at
the cities II Nicksburg and Natchcz, all
Of which are specially mentioned Ia this
communication, this support can bo rc-
duccd, OF ia ease Of the schools, colleges
and benevolent institutions entirely with.
drawn. They belong 10 the people Of
the state, and they can main.
tain them in such manner a.
they deem proper, or abolish them alto.
gethcr assume all responsibility that
should properly attach 10 the executive In
the approval oi measures for the support
OF education, and the maintenance OF all
tho States benevolent institutions, and
will take pleasure in cooperating with YOU
for their continued intelligent support and
suoccssful management. have aud do
confidently believe that fair adjustment
and application OF the resources OF the
State will be ample 90 meet these aud other
necessary expenditures, without imposing
unjust or heavy burdens on The people
Under our system the auditor and treas
urr nlonc handle and disburse all rove.
nue. collected for the support of the gov.
eminent. Not dollar goes out for any
purpose, except upon the issuance of war.
rantE 10y the auditor, aud It's payment by
the treasurer. These officials have given
larc bonds for the faithful performance Of
their duties, and in my judgment have
been faithful 10 their trusts, aud YOU will
no doubt find them ready 10 cooperate
with you in deyisng measures 10 NEE,
sich expenditures as the result OF your
labou may suggest
In providing means for tho economical
administration Of the government, | ~.
spcctfully submit that the collection Of the
delinquent poll tax will put annually irom
ss0,0oO to 100000 In the treasury, the
payment Of the debt, OF reduction Of In.
terrt on the Chickuaw school fund, will
retain annually In the treasury from 80.
600 TO 5000. A Wholesome law chang
ing and regulating couniycxpcnscs, known
NJ The Judiciary would, IN my judg
ment, reduce the expenses oi the seventy.
four counties not leS than SljOOOO, and
perhaps $4,000.
With the resources at your command.
apprchend that YOU win meet with nc
serious difficulty in enacting legislation
that will promote the best interests 81 the
commonwealth. For further information
relating 10 the financial status OF the gov
eminent refer you 90 the auditor and
trcasurcr'srcport hereafter 10 be- submitted
One Of the most important questions iol
your consideration u 10 formulate pai
by which uniformity In tho
ASSESSMENT
Tor taxation may be assured, and At A.,
same time approximate ai least all taxahl,
wealth Of the State.
Tho constitution provides that ",axaiior
shall be equal and uniform throughout IN,
State. An property shall be taxed In pro
portion 20 ils value, 10 be asccriaincA a
directed by law"
In presenting Ibis question 10 the leg
stature Of 1886, submitted the ayoraW
assessed value Of taxable lands in twcnt,
counties, situated In different parts Of N,
State, which clearly demonstrated IN,
gross Irregularities Of the assessment laws
That this Is a different question 90 lea
NTH - ronacI.U has Ia Ia 80. l.. -.