Sequachee Valley news. (Sequachee [Sequatchie], Tenn.) 1896-1952, 1912-10-31

certain amount of funds to defray
the legitimate expenses of the
campaign, and those who hold po-
sitions under the administration
! are the ones to whom we look for
these funds. Therefore, we here
by ask that you send your check
for $4,000, being per cent of
your annual salary, that being
! the amount of the assessment.
81 will thank you to send the
amount by return mail.
every truly,
~. S. BEASLEY,
chairman State Executive Com
mittee."
He says "the campaign is now on in
dead earnest, and above all things we
want to re-elect Gov. Hooper" He is
correct in both propositions. For
once the mask is thrown off and n.y.
pocrisy is discarded. Not only are
they assessing the employees under
Hooper, but they have widened the
jurisdiction, and according to a let
ter published in the Banner of recent
date, they are assessing United States
officials serving in Tennessee for the
same purpose, which if done in a Fed
eral building is a clear violation of
the law. But what is law to them if
they can but fry enough fat out of
the office-holders to re-elect Hooper?
Yet he pirates about machine pol
itics." Under this assessment pay
ments have been made and, when full
ly enforced, it will yield thousands.
BACK TAXES.
Our platform demands an overhaul
ing of back tax laws. The law pro-
vides how taxes shall be assessed. The
Constitution requires that they shall
be equal and uniform throughout the
State.
TdG oppression and ta1 lodging
should both be avoided in oar admin
istration of the laW. The small prop
erty holder is not the one who is sub
jected to back tax assessments. His
holdings are visible; his wealth is
open; he could not conceal it if he
would; hence, the back tax assessor
has no terror for him. / do not sup
pose that any one would justify big
property holders in concealing their
wealth from any tax assessor and col
lector. The collections from this
source in the last decade according to
the reports of officials amounts to ST.
100000. The law ought never to be
so lax as to prevent a collection of
taxes honestly due, nor to prevent col
lections by either fraud or falsehood
in the assessments. The laws on this
subject should be so changed as to do
away with the oppression complained
of under the Act passed by the last
Legislature and approved by Governor
Hooper. 1t should be repealed or
radically amended. Another change
that is required is such as will pre-
vent the payment of unnecessary or
excessive attorneys fees in tax cases.
Wherever this work can be done by
the Attorneys General, who are paid
law officers of the State, no other en-
ployment should be made. While these
fees are paid out of the penalties
they nevertheless come out of funds
that would go into the Treasury as
surplus arising from penalty if not
paid out for fees. Every change in
the revenue laws which will econo-
mize collections and simplify and still
leave the law efficient should be made.
On this platform l stand. These are
its provisions:
eve declare and instruct for
a thorough modification, revision
and reconstruction of the laws of
Tennessee with reference to the
assessment and collection of taxes
to the end that all property in
the State may, with least expense
and vexation to the people, be
made to bear it's proper and equi-
table tax burden, and to this end
we declare and instruct for the
passage of legislation which will
insure:
81. That all taxes shall be
promptly and fairly and equally
assessed, and that all taxes, so
nearly as possible, be collected
while currently due without the
necessity Of vexations and ex-
pensive back tax litigation. 4
"2. That current assessments
may be so thorough and fair that
the necessity for any back assess /
ment shall be reduced to an abso-
lutte minimum, and shall be linn
tied to the prompt, equitable and
S inexpensive back assessment of
property which has been omitted
entirely, or which as the result
of actual fraud has been grossly
and inadequately assessed.
(b) We declare in favor of the
passage of an act to the effect
that after property has been reg
ularly listed and assessed by the
Tax Assessor and it's value fixed
or passed by County Board of
Equalization, and after having
passed the State Board of Equal
ization, such property shall not be
made the subject of back assess
ments.
SO. That with respect to the COL
lection of such limited back taxes
as cannot, by the result of all dill
igence, be collected while cur
rently due, the collection of such
back taxes shall be promptly and
inexpensively r7ade and shall be
made by the County Trustee aid
ed by the County Attorney or
District Attorney, and all the rev.
enue collected in the form of back
taxes shall he converted into the