The Atlanta constitution. [volume] (Atlanta, Ga.) 1885-19??, 1888-01-03
TENNESSEE TAXES.
There Seems to be Something
Wrong in the Returns.
ONLY $4,000, oOoINCREAsEsINcEi8 1866

NASHVILLE, Tenn, December 20 Staff
correspondence. The records of the comp
trollel-generals Office indicate many things,
either that the people are successful in hiding
out their property, that their tax returns are
made with pliable conscences or that the
standard of valuation changes every year.
Thus III 1866 property was returned at
S2l4, 446,211, while the same return for last
year only shows an advance of S10000o00
upon that sum. The lowest return was made
for 1868, when it was S20S 054 567; the highest
was in lS74,when itreached $3.50. $50, 565 falling
steadily until 1880, when it touched bottom at
S2l1 ,76S, ass, reaching in 1884, $226, S44 1884, 1t
10 at this period that the most singular fact ap-
pears. The boom had set in, and the air was full
of coal and iron syndicates Immense fortunes
were alleged to have accumulated in the cities,
yet they did not make their appearance upon
the tax dgests. The taxation which did main
tain itself was that upon land. While the man
who was talking up the value of his mines, and
the money made by the company in which he
was stakeholder, successfully eluded the
publican, the poor farmer, whose acres were
always in sight, had to dance up to the cap
tain's office and pay his tax.
Comptroller P. p. Pckard says:
ut will appear from this exhibit how une
qually the burdens of government have fallen
upon the citizens of the state. 1t is evident
that an unjust proportion of the taxes are col
lected from the lands of the state The real
estate in Tennessee is assessed at nearly
S2OOO00,00O, while the entire per-
sonal property is estimated at about
$26 600 so that the great burden of taxa
ton is placed upon the lands which afford the
least increase, and the practical effect of the
laws, as they have been executed, is to exempt
"a Nv1,i al, 10 .,
greatest inconvenience the complaint of the
land owners. The city of Nashville alone
should be assessed for a personal value equal to
that now returned for the whole state"
1t is somewhat interesting to follow up this
story OF decrease as it affects the different nat
ural sections of the state.
In west Tennessee, the cotton section, the
net decrease for 1885 was 81 ,1i6,85 and for
1886 was S702,7O0.
In middle Tennessee, mixed products,
the net increase for 1885 was
S1,G42, 1877 While for 1886 there was shown
net decrease of 81, S04029
Can you give an explanation of this de-
crease of valuation?' was asked of Comptrol-
Ter Pickard.
at was due to the defective system of as
sessment," he answered. THE county magis-
trates had control of the assessment, appont-
ing the assessors. Their work was Ineffective
and resulted badly. The last legislature, hav-
ing in view the figures presented by me
created the office of county asscssors In the
first year, although beginning late and upon an
untried field, they increased the aggregate
assessment by Sl4 100000 1t is safe to say
that the state assessment for 1883 will show an
increase of not less than S100O0O000, or
grand total of about $685.. 100000.
The laws of Tennessee are framed with q
view OF concilating the rural voter. All
property in the state except 900 worth of
personality, belonging to the heads of families
is subject to taxation for state and county
purposes. The tax on property levied by the
state is forty cents on the hundred dollars, ten
cents of which is for school purposes. Mer-
chants pay ad valorem and privilege taxes.
The poll tax is applied to public school pur-
poses.
Every male, 18 years old and upward, is au-
thorlZedsto hold on to his shotgun, as is also
every woman who is the head of a
family. The listexempted goes ON to embrace
the necessary bedding, household and cooking
utensils, and articles of food necessary to eXis-
tence. The following queer items are given
at random:
One cradle.
One Bible and hymn book.
Two gourds,
Two punger gourds
one lO0ktngglaSs.
Three strings of red pepper
one hundred pounds of soap.
One hundred pounds of -four.
Ten punches of turnips
One pair of andironS
Twenty bushels OF peanuts.
One mans saddle.
One womnns saddle
a sufficient quantity of leather for shoes
800 pounds of tobacco.
The owner of a sheep-Iilling dog is
liable for damages. Married women are
allowed separate estate. For
fishing on Sunday there is fine Of three dol
lars and half. Amy person convicted of car
rying bowie knife concealed about his person
is subject to fine of $500 and six months in
jail Any person selling the Same is subject TO
the same penalty. Any person selling, or
bringing into the state for the purpose of sell
ing, revol7ers or pocket pistols, is subject to a
fine of 500.