Sequachee Valley news. (Sequachee [Sequatchie], Tenn.) 1896-1952, 1907-08-08
ACRES
RE-ASSESSED
Board Takes Drastic Action
in Mountain Cases.
AMOUNTS TO S5OO,OOO
TO S5OO,OOO
Result Forecasts Similar
Proceedings in Other Sec
tions of the State.
Nashville Tennesseean:

Probably the most radical action ev-
er taken by the state board of equaliza-
tion in a back assessment case was
that announced yesterday when the as
sessment on nearly 80, 600 acres of coal
and timber lands in the counties of
Bledsoe and .Sequatchie was more than
doubled for the past four years These
cases were considered tests of the pow
er of the state board to reassess real
e state, and the result forecasts similar
action to back assess other like proper
ty in the state
AS result of the action of the board
yesterday, $50, 600 of taxable wealth
during the past four years was added
to the counties of Bledsoe and Sequat-
chic. The state will receive in taxes
about 81, 750; the schools of the two
counties named will be the richer by
So, 800, and appr oximately the same
sum will be added to the common and
special funds of the two counties.
There are hundreds of thousands OF
acres of lands in the state situated sim
ilarly to those which have been reas-
sessed, and upon which only a nominal
tax has been levied in the past 1t is
almost certain that the revenue agents
will institute proceedings at once tc
raise the assessment on these lands anG
hundreds of thousands of dollars addit
ional taxes will be the result.
This is the first instance in many
years in which the state board has
made a wholesale raise in the assess
ments of real estate. The cases were
long and hotly contested. The counse
for the taxpayers raised number o.
interesting and complex questions
These were finally submitted to Attor
ney General Gates, who held that i
the facts justified the state board wal
fully warranted under the law in max
ing the reassessments.
The proceedings were originally in
stituted by Revenue Agent Birdsons
in the counties of Bledsoe and Sequat
chic before the respective trustees o
those counties. The trustee of Bledso
county refused to order reassessment
! This action is reversed by the stat'
! board. On the other hand, the trustee
of Sequatchie county made back as
sessment and his action was approved
by the board.
In the cases appealed from Sequat
chic County the following section wa
taken: Sequatchie Coal & Coke Com
pany, 1900 acres assessed at 81 pc
acre for 1908, 1904 and 1905 and ST )
per acre for 1905. The trustee fixe,
the assessments for 1903 and 1904 at S
and for the years 1905 aud 1906 at 5
per acre This action the board ar
proved.
Shook and Warner, Is, 900 acres as
sessed for 1903, 1904 and 1905 at 81 pc
acre The trustee fixed tine assessmen
for 1908 and 1904 at $3 and for 1905 a
"a per acre and this was sustained b
the board.
Brush Greek Coal Company had I 90
acres assessed for 1906 at 81. 80 per acre
The trustee raised this to 81 and tn
state board sustained it.
! In the Bledsoe county cases the fo
lowing action was taken: Heirs {
Hugh Inman ct ais. t9 900 acres a,
sessed at 81 per acre for the years 100;
1904, 1905, 1906. Trustee refused {
raise the assessments at 50 per acre fC
1903 aud 1904 and ~ for 1905 and 19O(
Shook and Warner, $500 acres asse,
sed for 1903, 1904 and 1908 at 81 pc
acre. Trustee refused to raise the al
sessment. Reversed and the assessmeI
fixed at 81 for 1909 and 1904 and 81 fC
1908.
Brush Greek Coal Company, ), so,
assessed for 1906 at 81. 80. The trust,
refused to raise it, Reversed and Il
board fixed the assessment at 81 ,p,
acre.
Mathilde c. Kittell ct ais, 7,5i
acres. assessed for 1903, 1904, 1905 al
1906 at $3.50 per acre The trust,
declined to raise the figures kever
ed and the assessment fixed at 81 f
1903 and 1904 and at - for 1905 an
1906.
The effect of the decision in Sequa
chic county will he to raise the asses
ments for 1908 and 1904 about s4l, o
| PER annum; for 1905. S5l 900 per a
: mum.
It's effect in Bledsoe county will
even greater as follows: Increase Z
1908 and 1904, SOL. PIG per annum: {
1905. $95. 2lO, and for 1906, SOC, 4O4
The Kittell lands which were res
seSsed 80 low owned by the stat
hav.-s bee. uychs-ri by Gov. Go