The comet. (Johnson City, Tenn.) 1884-1916, 1912-08-22
Back and Current Taxes.

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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, per
sonal and mixed, be compelled to bear
its proportionate part of the tax bur
den, subject only to those exemptions
authorized by the constitution Of our
state. Especially do we demand that
personality of every character, not
otherwise exempt, including tangible
corporate property, be made to bear its
share of the taxes levied as now re-
| CURED of farm lands and other classes
of real property. We conceive it to be
no greater detriment to the public
welfare to omit from assessment the
landed estate of prosperous farmer
than TO permit the hidden securities
of a 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 escape assessment in our
state, it cannot be denied that there is
scarcely foot of soil that is not forced
eash year to yield high tax tribute to
the laws demand.
We declare add instruct for thor
ough modification, revision and re-
construction of the laws of Tennessee
with reference 10 the assessment and
collection of all taxes, to the end that
all property in the state may, with
least expense and VeXation to the peo-
pie, be made to bear its proper aud
equitable tax burden; and to this end
we declare and instruct for the passage
OF legislation which Will insure
l. That ell taxes shall be promptly
and fairly and equally assessed; and.
that all taxes, so nearly as possible, be
uaGfss s~eaGAssy Ems, w4tEout
Che necessity of vexaGsnG and eXpen-
sive back tax litigation.
2. That current assessments may be
so thorough and fair that the necessity
for any back assessments shall be re-
duced to an absolute minimum; and
shall be limited to the prompt, equtta-
BILE and inexpensive back assessment of
property which has been omitted en-
tlrely, or which, as the result of actual
fraud, has been grossly and adequately
assessed
We declare in favor of the passage
of an act to the effect that after prop.
Gritty has been regularly enlisted and
assessed by the tax assessor and its val
Tie fixed or passed by the county board
of equalization, and after having passed
the state board of equalization, such
property shall not be made the subject
of bask assessments.
T. That with respect to the collection
of such limited back taxes as cannot by
the result of all diligence, be collected
while currently due-the collection of
such back taxes shall be promptly and
ineXpensively made and shall be made
by the county trustee, aided by the
county attorney or encouragement,
and all the revenue collected in the form
of back taxes shall be converted into
the treasury.
3. That tax commission be created
and empowered to see that all tax as
shall be thoroughly, uni |
formly, promptly and fairly made.
8. That in no case shall back tax liti-
gatisn ever be expensive or vexatious,
or productive of any burden to the citi-
zen disproportionate TO the amount of
revenue to be collected.
To the end that Tennessee may be
freed from any suggestion Of impro-
priety, vexation and abuse with respect
to the assessment of current and back
lakes, we hereby pledge our nominee
for governor when elected to appoint
and commission six competent men two
from each grand division of the state
" no shall be men whose views shall be
wen known to be in harmony with the
reforms herein demanded, and who
will serve without compensation, and
,hese six men shall formulate draft n
If general assessment statute contain
ng the ideas herein expressed, and this
lraft shall be made and perfected and
placed before both branches Of the legis-
AZURE for their action rs early as pos
ible during the next legislative SEES
ION.
XVII.
We indorse the national platform in