Sequachee Valley news. (Sequachee [Sequatchie], Tenn.) 1896-1952, 1907-09-05
UNJUST, ILLEGAL
UNWARRANTED
APPLICATION MADE TO JUDGE
CHILDRESS TO PREVENT
BACK ASSESSMENT.

NASHVILLE, Aug. 30 Brown &
Spurlock, of Chattanooga this morning
applied to Judge John w. Childress for
writs of certiorari and supersedeas
against Comptroller Frank Dibbrell,
Secretary of State John w. Morton and
State Treasurer Reau E. Folk compos-
ing the State Board of Equalization, to
prevent the back assessment of unim-
proved lands in Bledsoe and Sequat-
chic Counties. The assessment of these
lands has been trebled and petitioners
assert that the assessment is unjust,
illegal and unwarranted.
Thirty thousand acres of land owned
by the Inman heirs and Warner &
Shook are involved. The assessments
were radically raised by the State Board
of Equalization, and from their decis-
ion there is no appeal other than by
the method adopted by the petitioners.
The suit is an important one and
will be far reaching in effect, inasl
much as some interesting and import
ant legal questions are involved. 1t is
claimed that the State Board had, pri-
or to the back assessment, approved the
assessment as certified from the Coun-
ty Trustee, and that the boar1 cannot
now go behind that approval.
It is also insisted that the Board has
no authority under the back assess
ment law to act in the premises. The
Attorney General has in lengthy opin-
ion sustained the powers of the Board
and held that the contentious of the
taxpayers were not well taken. 1t was
on this opinion of the Attorney Gener-
al that the Board acted and it is the
purpose of the present suit to test the
soundness of the opinion of the Attorn-
ey General.
Upon the result of the suit will de-
pend the future action of the tax col
lecting official with reference to back
assessments. If the contentious of the
State Board are sustained, many more
suits will be at once instituted for the
purpose of reassessing hundreds OF
thousands acres of land in the state.
Petitioners show in the petition filed
this morning that the lands involved
were properly assessed for the years
1903, '04 '05, and '06 at ~ per acre.
That on December pr, 1905, they were
notified to appear before the Trustee Of
Beldsoe and Sequatchie counties anC
show cause why the property should
not be back assessed. The Fases were
heard and dismissed by the County
Trustee, where upon an appeal was ia
ken to the State Board OF Equalization
The Board reversed the case and raised
the assessment for the first three year.
to SO and for the last year TO 81. II
rendering this decision the board hell
that the property had not been listet
for taxes for the years mentioned ant
that the assessment was not equal tt
the cash value of the land.
Petitioners assert that the propert,
was listed for taxation and set ont il
their petition how this was done
They allege that the action of tn
hoard is unjust, illegal and unwarrant
ed because the assessments as made b.
the respective trustees were approves
by the Board of Equalization prior t
the time of reassessment. 1t is show,
that there is no evidence on which t
base a back assessment,
Writs of certiorari were granted t
bring the case into the Circuit CouI
and supersedeas to stay further pre-
ceeding until the court has acted o
the case.