The commercial. (Union City, Tenn.) 190?-193?, 1912-08-23
TENN. DEMOCRATIC PLATFORM
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abolished and terminated. and we de
clare in favor OF system for the audit
ing and scrutiny of the accounts of al
public officers.
REELFOoT LAKE
We favor the State ownership ant
control of Reelfoot Lake as a Stat
game and fish preserve for all the PEG
pie.
CORRUPT PRACTICES ACT.
We heartily favor the position O
the national Democratic party regard
ing the publicity of campaign expen.
ses, both before and after primaries and
elections, and we pledge the party to the
enactment of law by the next Legis-
lature that shall cover this question in
fullest detail. And in form and man
ner along the lines of the Federal stat
utes which require an itemized account
OF receipts and disbursements, and the
names and addresses of each donor.
We oppose the acceptance from the
special priyilege-seeking classes of cam
paign funds.
BACK AND CURRENT TAXES.
In the assessment of property we
favor policy having for its object a
fair, equitable and just treatment of all
taxpayers alike.
We oppose discrimination as among
the different classes of taxpayers and
demand that all property, real, personal
and mixed, be compelled to bear its
proportionate part of the tax burden,
subject only to those exemptions author
lied by the Constitution of our State.
Especially do we demand that person.
atty OF every character, not otherwise
exempt, including intangible corporate
property, be made to bear its share of
the taxes levied, as now required on
farm lands and other classes Of real |
property.
We conceive it to be no greater det-
riment to the public welfare to omit
from assessment the landed estate of
prosperous farmer than to permit the
hidden securities of thrifty capitalist
and tax-dodger to entirely escape the
tax rolls. While it must be admitted
that many millions of dollars worth of
personal property annually escapes as
sessment in our State, it can not be de-
MED that there is scarcely foot of our
soil that is not forced each year to yield
a high tax tribute at the laws demand.
We declare and instruct for thor
ough modification, revision and recon-
structlon of the laws of Tennessee with
reference to the assessment and collec-
ton of all taxes, to the end that all |
in the State may with least t
expense and vexation to the people be ]
made to bear its properly and equitable
AK burdens; and to this end we declare d
md instruct for the passage of legisla-
ion which will insure:
First = That all taxes shall be {
and fairly and equally. as :
essed and that all taxes so nearly as i"
possible be collected while currently u
lue, without the necessity of vexatious u
nd expensive back tax litigation.
'Second-That current assessments Il
nay be SO thorough and fair that the u
ecessity for any back assessments shall a.
e reduced to an absolute minimum, IL
nd shall be limited to the prompt, ~
luitable and inexpensive back assess pi
lent of property which has been omit
ID entirely, or which, as the result of VI
,tual fraud, has been grossly and in "
assessed. re
WANT TAX COMMISSION. :,
'Third-We declare in favor of the On
usage of an act to the effect that after ro
'operty has been regularly listed and 10,
sessed by the tax assessor, and its val IN,
, fixed or passed by county board of Ia,
such property shall not be Of
ade the subject of back assessments.
lat with respect to the collection of ~,
ch limited back taxes as cannot, by +he
e result of all diligence, be collected 4he
lille currently due, the collection of Mo
ch back taxes shall be promptly and Mo
made and shall be made tbo
the county trustee, aided by the ,,o,
lnty attorney or attorney general, roo,
4 all the revenue collected in the o,c
m of back taxes shall be covered ,oc
o the treasury.
'Fourth-That tax commission be