The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1912-10-18

from the apprehension that he might
wound the feelings of the trinity.
Laws of Taxation.
Speaking of Dibrell naturally reminds
me of the laws of taxation, and the neces
sity of their revision and reformation.
Comptroller Dibrell, through the in
strumentality of the ever-faithful John
Isaac Cox, slipped through the last Leg
islature back tax law that was superla
lively fertile in its possibilities of fraud
extortion and graft. In the language Of
the street, it was "the limit" AMONG all
the back tax laws ever known In this
backtax-ridden state. / sent in a mes
sage vetoing the bill, discussing the back
tax system in general, and pointing out
the hidden crookedness of the new bill
From that hour dates the, present cru
SADIE against the back tax system which
has aroused the business men OF Nthe
whole state, and resulted in putting a
strong, clear plank in my platform in
favor of the revision of the laws of taxa
ose declaration in the McMililn platform
When | read McMillin's back tax plat
form recalled the aphorism of the
French statesman, Talleyrand, who said:
"The purpose of human language is to
conceal thought"
No intelligent business man in this
state can be induced to believe that gen
uine tax reform can be secured at the
hands of a convention controlled by back
tax attorneys and revenue agents and
their political allies, with Back Tax At.
torney John |. Cox slated for Speaker
of the House and Revenue Agent j.
Parks Worley for Speaker of the Sen
ate, and candidate for Governor who
did not dare to utter one plain and posi-
tive thought on the subject of tax re-
form in his entire canvass OF the state.
Dibrell and every back tax official in the
state were present in the convention, but
the back tax plank seemed to please
them perfectly. Doubtless the astute
John Isaac winked his off eye at Dibrell,
Morley, Hoyt Stewart, John Thompson,
Ray Dibrell, Harry Swami, Barthel, Jet
ton and others, and said: Don't worry
about this, boys; this is merely plat
form declaration, and not statute"
Real Platform.
The real platform OF this bunch was
expressed in Dibrell's last biennial report
to the Legislature. He said:
II would most earnestly urge that no
further steps be taken by the Legisla-
ture looking to modification of the back
assessment laws"
He did not want anything done to in
terfere with the graft, but as soon as he
felt that he had the Legislature in salts
factory shape, he had Cox introduce that
monstrosity of tax law which was
passed and vetoed.
The present law makes the minimum
salary of revenue agent $500.
The bill made the minimum salary of
the revenue agent $4,000. Wasn't that
cunning7 They would not permit the
poor, overworked revenue agent to take
less than $4,000, but allowed him to take
anything he could get hold OF over and
above that amount.
The present law requires the Comp
troller to publish in his biennial report
the names of all individuals, firms and
corporations from whom delinquent
taxes are collected.
The new bill omitted this requirement.
As a matter of fact, the Comptroller
had not published the names, as required
by law, but this was troublesome sit
ua ton. 1t caused people to ask ques-
tions. Newspapers and individuals have
been trying for over year to get the
Comptroller to furnish a list of those
from whom back taxes had been col
lected, but he has absolutely refused.
Why, There is only one conceivable rea-
son. He is afraid men will bob UP all
over the state and say: 81 paid your
revenue agent so much back tax but my
name is not on your list" This would
be embarrassing.
Back Tax Law.
When McMillin was pressed in his pri-
mary campaign to declare himself on the
back tax question he evaded it until his
last speech, the night before the election
He then made the very enlightening
statement that he was in favor of TAX
ing the back tax officials off fees and
placing them on salaries. This was as
far as he got. Wasn't that valuable
addition to current thought on the sub
ject He did not seem to know that the
revenue agents are already on salaries.
When McMilln was Governor he
signed every back tax bill that was pre-
senteo to him. The Legislature of 1899
and 1901 both enacted back tax bills, in
many respects the same as the present
law, and he approved both.
| have not time to discuss this subject
in further detail ON this occasion. Suf-
flee it to say l am heartily in favor of
thorough overhauling of our laws of tax
alton, and the wiping out of the present
system of back tax graft. When a tax
payer has paid his taves, after his as
sessment has been made and passed upon
by the proper officials, he ought to be
free from the annoyance of furthar as
sessments.- | want an assessment and
equalization law that will bring out of
hiding many millions of dollars of per-
sonal property for assessment. The
landowner rarely escapes the payment of
his just dues to the state, but Tennessee
pays less taxes on personal property, in
proportion to her total valuation, than
any other state in the South.
McMillin's platform pledges him to APP
point commission to draft an assess
ment bill for the next Legislature, pro-
vided he is elected. This declaration
comes little late. Knowing that he
would not be elected, I appointed a non
partisan commission several months ago