The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1898-01-21
LEGISLATURES IN SESSION.
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CONTINUED from First Page)
do likewise. IF this be the law, it
gives countenance to official delin-
quency. 1t condones official delin-
quency and invites perjury. 1t de-
grades the public service.
1.-The necessity for the enactment
of another law for the assessment of
railway, telegraph and telephone
properties is too obvious to need dis
cussiOn.
sin my proclamation 1 suggested
the enactment Of laws for the re-
assessment and taxing of those
properties.
"If, for any of the reasons urged
by the railroads in their bills and
petitions, the assessments made by
the present State Tax Assessors are
void and cannot be collected, 1t
would be no more than just and
right that law should be enacted
which would authorize another as
sessment. Without such law the
railroad, telegraph and telephone
companies would escape taxation
altogether. .4..
Back taxation of property omit
ted from assessment or inadequately
assessed has been the settled policy
of this State FOR nearly twenty
years. Prudently guarded and
limited, the power to back assess is
q necessary one. Without it, the
State, by the negligence, inefficiency
or corruption of its assessing
officers, might lose large part of
its revenues" .flla.r.5 ..,,-.,.,
Concerning the assessment of 1896
he says Quo DIS .u 34ja5a. ll...
a'"The State cannot afford to accept
payment of taxes on this assessment.
1t is too low and does the State great
Injustice. 1t was made without au-
thOrity and by Board of Assessors
whose methods and official conduct
rest under the severe and merited
reprobation of our Supreme Court.
/ suggest, In order to settle this con-
tention, that you enact such legisla-
tion as will aDnul and set aside said
assessment and validate the assess
ments made by the present Assess
ors and Board of EqualiZers. 4fsl
II am sure / am doing the learned
Judge no injustice when / say that
the effect of the decision is to
emasculate and destroy the assess
ment act, take away from Assessors
the best and only reliable criteria of
value, and make the Federal Court
the assessor of State taxes. " aa.HsN
IF his decision is right, the
States have lost the authority to
levy and collect revenue from
foreign corporations. No tax can
be collected until the assessment
upon which it is based has passed
the scrutiny and received the APP
prevail of the Federal Judge. Until
then the hands of the State are tied
by injunction process of that court.
1.-The authority OF the courts to in
terpose by injunction and arrest the
assessment of taxes or prevent their
collection is one fraught with
menace and danger to the State
Aside from unseemliness of drag
ging a sovereign State before court
and subjecting it to tho humiliating
attitude of common litigant, such
a proceeding interferes with the
operations of Government by de.
priving the State of the means OF
paying its necessary expenses, and
does untold harm to its credit. /
suggest the enactment of such a law
as will as far as can be done, re.
move the danger of the interference
by the Federal Judges with the
assessment and collection of State
taxes.
What has been done by the rail.
road and other companies resisting
taxation is calculated to arouse your
Just Indignation. The dignity oil
the State has been insulted and her
Just authority defied. A deter.
mined effort has been made to
escape an obligation which every
citizen, in one form or another mus
bear--fair and just taxation.
but while this is true, your legis
lation, whatever it is should not be
conceived or matured in a spirit OF
anger or resentment. l trust thai
your proceedings will be guided by
wisdom and tempered with modera.
ton. All legislation must be Just
and impartial"