The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1912-06-28
TAX REFORM MS.


No organization in the state is do
ing more effective work for the gen.
uine advancement of the material
interests of Tennessee than the Tax
Commission, a body of disinterested
and public spirited citizens who are
making thorough study of our tax
ing system with a view to pointing
out needed reforms to the end that
industries may be kept in the state
secure from the oppression of back
tax machines. This commission has
embodied a number of suggestions,
all OF them of great merit, in bill
which will be presented to the next
legislature.
Making of assessments, extension
of tax books, collection of taxes and
handling of delinquencies are proven
to be too expensive upon the tax pay
ers. Too many people are given jobs
at the expense of the public. The
system is too complex. The purpose
ls to simplify. the process and reduce
tho number of persons who draw
large sums from county treasures
for their work and also to reduce the
nulnter of expensive books required
to take care of the system.
Assessments, transfers of proper
ty and making of tax books arc all
proposed to be confined within the
office of the tax assessor, thus cut
ting out the large aggregate paid for
probating of transfers, extending OF
taxes and printing of an extra set of
books in every county Of the state.
The reforms will be opposed in every
county by the individuals who have
come to regard these jobs as their
peculiar function and possibly by
their interested friends. The people
at large will see the advantage of
cutting down the bills and simplifying
the system and it is believed that
there will be insufficient influence to
make any serious trouble when the
bill Is up for passage.
1t Is proposed to let every buyer of
property take his deed to the asses
sor for record of the transfer. In this
way a record of the changes in owner
snip will be easily kept, and it is de-
clared that delinquency will in this
way be cut to very immaterial pro.
portion Of the whole.
The assessors books will be so pre-
pared as to provide space for extern
sion OF the taxes after levies have
been made and then the books will
be turned over to the county trustee.
All tax collections will be done by the
trustee, wether delinquent or other
wise. The back tax department OF
the circuit court clerks office will be
thus abolished and other fees paid by
the tax payers will be eliminated. In
fact, the entire system will be for
the assessor to do all the assessing
and extension of taxes and for the
trustee to do all of the collecting. At
present there are eight places in
single county where taxes are
paid under various conditions.
While the sums saved in single
counties will not foot up a very large
total when such total is multiplied
by tne number of counties the people
Will see that the public revenue will
profit hundreds of thousands of dol
lars by the reform. At the same
time the definquencies will be re-
duced to minimum and the penal.
ties now pulling large sums from the
pockets of innocent property owners
will be small fraction of the sums
now collected in this way. Individu-
ais will be deprived of fat fees, but
the masses will save their money.
There is not believed to be any argu.
men; possible in support of the pres.
.ent complex system when the people
understand the object of the proposed
new law. ,,..,.