The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1912-07-26
county and the city Of Nashville

county and the city Of Nashvill
Twill receive all told 1888
) $4,000, or about 400 per cent, o
} the original tax, including cour
} costs, fees, commissions, etc, vii
go into the pockets of the reye
Z nue. agents. In Maury county, $,
far the records have been exam
{ ined, in 265 cases in which suit
were fled, If the matter goes t,
judgment the total amount will
be 81, 219.07. Out Of this the orig
inal tax due Maury county i,
$4SO.95, and that due the state /,
1924. O3, or total for both county
and state Of $684.98, leaving fol
the revenue agents, fees, commits
slons, court costs, ETC., incident te
the collection of this sum, il
round numbers $4,000, over SOC
per cent Of the original tax.
i These are. but samples of the
workings of this law in various
counties, and what is true Of these
| three is more or less true of every
other county in the state. Some
OF the individual cases are as fol.
lows: The most favorable one SO
far discovered is in Davidson
county. Mrs. Rose Holine of that
county owed $3.50. When the rev.
enue agent added his fee, commits.
sions and court costs it was $23.34,
equal to about $50 per cent Of the
original tax, yet this burden was
so great that even a back tax at
torney ought to be ashamed to
take the money.
| Walter Alexander and wife Of
Davidson county owed 40 cents,
yet it cost $500 per cent to col
lecL tHiS sum.
In Maury county s. Kennedy
owed both the state and county "A
cents, yet it cost 4,7O0 per cent to
collect the original tax. Hamp
Lawrence and J. D. Moss, both Of
the same county, each owed in
original taxes 40 cents, but it cost
each of them $500 per cent, or
1921 for the collection to be
made.
Berry Davis owed Is cents, but
lit cost him 400 per cent to col
lect same.
Mrs. Elem Rankin and Jim
Jones, both Of Maury county, were
respectively indebted to the state
and county 26 cents and 81 cents.
Mrs. Rankin's bill amounted to
1913, over $500 per cent Of the
original tax, and Jim Jones bill,
though he owed but ! cent more,
amounted to $11.35, over $500 per
cent Of the Original tax. You will
observe that it cost Jim Jones
$2.17 for the state and county to
collect the additional ! cent.
The act referred to is among the
public acts passed by the last leg
islature, and / am willing to leave
it to you to say If it should not be
conspicuous among the private
acts. The cases that have been
cited are not exceptional ones.
There are hundreds throughout
the state equally as bad. The last
clause Of this law is in the follow
ing language: "Be it further en-
acted, that this act take effect
from and after its passage, the
public welfare requiring it. :" The
act further shows that it was APP
proved on the 10Th day Of April,
1911, by Gov. Ben w. Hooper.
It has been asserted that the
total delinquent revenue due to
the state and counties, not barred
by the statute Of limitations, is
81, 300, 900, and this vast sum has
been Haunted in the face Of the
people Of this state as another rea-
son why the back tax fraternity
should be continued. There is no
way Of telling, but I will venture
the assertion that one-half If not
two-thirds Of this great sum is due
to erroneous assessments, not de-
linquent taxes at all, and that at
least ninety per cent Of the re-
mainder could be collected
through the regular channels if
. few ample remedies were ap-
piled.
First Require the transfer tax
on deeds to be paid to the tax as
SCISSOR instead Of to the county
court clerk, in order that the