The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1912-07-26

Tennessee With Proposition State Political AII Who
dde No Click But MsFIs Individual
Voter Pgh His Efforts and Abilities Place
and Its People Enhl It Occupy and Enjoy CD

the county officials and see that
they turned into the treasury
money collected. Although they
were thus supposed to be the
guardians of the public treasury,
the records reveal the fact that
they have guarded it but to plum
der. According to the comp
torller's last report, all the county
court clerks, all the trustees and
other county officials were delin-
quent only about $4,000 during
all the years reported, yet these
revenue collectors, who were the
predecessors in office Of the revs-
nue. agents and back tax attor.
neys, were delinquent to the
amount of over 100000. In Ham
ilton county not a single count.
official was reported as short, but
$17,125.51 was due from the revs-
nue. collectors. In Shelby county
there was $2,225.29 delinquent
taxes from all the county officials
since 1866, yet the revenue collect
ors were delinquent in that coun-
ty to the amount Of $91 500. so.
In Scott county all the county Of.
ficials were short only $10.25,
while the revenue collectors were
short $5,427.48. In Coffey county
there is not dollar reported az
delinquent from any county Off
cial, but $9,833.93 from the reve-
nue. collectors. This is what the
revenue collectors did prior to the
autocratic reign of the revenue
agent, and in this connection I
wish it distinctly understood that
anything | may say is not intend
ed as a personal criticism Of the
comptroller, revenue agent or any
back tax attorney, but the system
is what we are fighting.
Under this system there are
three revenue agents for each
grand division Of the state and
set Of back tax attorneys operat-
ing under them. They are clothed
with power to back assess prop
erty and from an impartial read
ing Of the law, with knowledge
Of conditions in Tennessee, do
not believe there are five per cent
of the homes, farms or business
in this state that cannot be back
assessed under this act, regardlea
of statement, to the contrary. just
how many back tax attorneys ara
operating under this act, no one
has ever stated with accuracy, but
there are five in Shelby county
alone. They are allowed fifteen
per cent on all collections made,
from which they are allowed sal
airy of $4,000 per annum in addi-
ton to necessary expenses,
which are supposed to include at
torneys' fees, etc.
The revenue agent from West
Tennessee for the years 1909 and
1910 turned in a necessary ex-
pense" account Of $22, 300, in addi-
ton to his salary Of $4,000. This
did not include the necessary ex-
penses" incident to the collection
of city taxes, which undoubtedly
would have greatly increased his
expense account.
In East Tennessee the revenue
agent for the same period turned
in an expense account of 81, S84.14.
This can only be explained upon
the ground that he was new and
inexperienced.
The revenue agent for Middle
Tennessee for the same period
turned in an expense account Of
81, S12.96. To this must be added
his expenses incident to the col.
lection Of city taxes.
In the last legislature an at
tempt was made to repeal the sal
airy and expense limit of these
revenue agents. If this had been
done, the revenue agents of East
Tennessee, Middle or West Ten
-nessee could easily have earned
under the law 100000 per annum-