The Camden chronicle. (Camden, Tenn.) 1890-current, 1903-05-22
ASSESSMENT o. PROPERTY

ASSESSMENT OF PROPERTY.
1t was asserted by some one that
if you abolish the charterand rein
corporate so as TO rid the town of
the saloon, IL would SO deplete the
treasury Of Camden that our pub
lie school would 60 down and that
everything would go to wreck and
ruin, or the taxes will be so high
the people can't pay them.
Since management (?) has been
met 10y a provision in the new char
ter that the tax levy for all purposes
"shall not exceed one dollar on the
one hundred dollars worth of tax
able property" the same crowd is
trying to make those whom they
think do not know any better be-
lieve that should a "dry" board be
elected they will not put the tax
levy beyond one dollar, but will as
.sess the property for double its
value.
Some people may be made to be-
lieye this, but the men who are
making use of such an argument
know better, if they ever read the
Constitution of Tennessee, and we
are sure that they have.
For the beneftof those who have
not read the constitution and those
who have read and forgotten what
it says, we quote from the same on
"The power to tax for State pur-
poses" as follows:
Art. ., Sec 2s An property shall be taxed
according to its value that value to be ascertain
ed in such manneras the legislature shall direct,
so that taxes shall be equal and uniform through
out the State
Art. ?, Sec 20. The General Assembly shall
have power to authorize the several counties and
incorporated towns in this State to impose taxes
for county and corporation purposes respective.
! ly in such manner as shall be prescribed by law:
and all property shall be taxed according to its
value, upon the principles established in regard
to State taxes.
In constituting these sections our
Supreme Court, through Judge
Freeman, said (See Taylor, Nc
Bean & Co. VS.. William Chandler
ct al, Memphis, Shelby County,
8 Heiskell 351):
'If the State government is bound by the linn
iiatons Of Section % in its mode of collecting
revenue for the general purposes and duties I'M
posed on that government, it would seem that
the municipal governments OF each town was
| equally bOundby the restrictions imposed in Sec
ton % of the same Article and that for these pur
poses it could impose taxes; and imposing sucl
taxes all property shall be taxed according its
value, and upon the principles established in re
gard to State taxation"
Judge Freeman said in the same
opinion:
Can't be conceived that the convention (Con
! stitutional convention) intended to provide that
the incorporated towns of the State, in raising
money that should pay the salary of mayor OF
Of a tax collector, a sum amounting at most to 9
few thousand dollars, required they should dot
by taxation, and that in leyying such taxes al
! property should be taxed according to its value
! etc., Yet left these bodies free to adopt
the principle Of local assessment, and impose
! million and half dollars on comparatively
small body of owners of property on their lead
! ing streets?
This would be to regulate and restrict a minor
matter, and leave far greater and more tire
menduous power Of the same kind with no limi
tatiOn whatever upon it.