The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1898-01-21

Ine Legislature OF lenue5See as
sembled in extraordinary session in
Nashville last Monday at noon.
Each branch was in session about
two hours, the larger part of the
time being consumed in the re aiding
Of Gov. Taylor's message, synop-
sis of which follows;
The Governors Message.
II wish to congratulate the State
upon the fact that these questions
involving the happiness and dearest
interests of the people have been
confided to men who have already
proved themselves worthy of the
sacred trust which has been COM
mitted to their keeping. And L beg
to express the belief that, in facing
the conditions that are casting
shadows upon the hearthstones of
our people, and disturbing the peace
of the Commonwealth, our Senators
and Representatives will be as faith
full to their duty and as true TO their
country now as their record shows
them to have been faithful and true
in the past"
He then entered into discussion
of the needs of Memphis and recon-
mends that relief be given. He ad-
vocates privilege tax on circuses,
and recommends careful considera-
ton of the privilege tax on cigar
cites ''in view of the fact that re-
cent legislation prohibiting their
sale has been declared unconstitu-
tional and laid away in the tongue
less silence of the dreamless dust by
the Federal Court"
Nine enths of the message Is de-
voted to the question of railroad
taxation. The Governor shows how
the means for taxing railroads was
first provided in 1895. He says;
1.-THE continued failure from year
to year to secure just and fair valua-
tions, the unsatisfactory execution
of the railroad assessment laws, and
the systematic evasion and disre-
gard of the law by the railro ads at
last attracted the attention Of the
. Governor of the State. The assess
, ment for the year 1895 was so mani
testify inadequate and erroneous that
Z. my predecessor, Gov. Peter Turney,
F. determined to take it in hand, IN or
: der, If possible, to right the wrong
and secure reasonable and just as
. sessment."
, He then details the mandamus
b. proceedings of two years ago and
= the result thereof, attempting to
J., show that railroad property has
!. never been properly assessed, and
e further stating that the per cent. OF
g increase in all assessed property, eX-
v cept railroads, since 1887, has been
o 1915 per cent, and of railroads only
: 4.3 per cent. He says the recort
r prepared by the Railroad Commits
S sioners furnishes evidence of value
s which challenge investigation, and
n shows that railroad property has
t heretofore been inadequately as
sessed. He then tells of the injunc'
tions secured by the railroads anc
says:
"The grounds upon which the
assessments have been assailed are
numerous, and several Of them, j
sustained, will wipe out all existing
legislation authorizing the assess
ment of railroad, telegraph and tele
phone properties in the State o
Tennessee. The proceedings insti
tuted in both courts are of a very
radical nature, and il they are sue
cessful will result not simply in
deduction of the assessment Of rail
road, telegraph and telephone prop
critics, but will make it impossible
to tax them at all"
He justifles the assessments made
saying the Commissioners ha'
sworn to assess at the true cas-
value. He says:
The litigant companies in thei
bills, and in their petitions for writ
of certiorari and suppressed cas- insis
that, because the county Assessor;
failed to assess property at tru
values, the State Tax Assessors mus
Continued 10 Fourtb Page