The Parisian. (Paris, Tenn.) 1907-1962, 1914-10-30
FAX Commission Recommendations.

desirable before complete and thor
oughly effective reform of the tax sys-
tenn of Tennessee can be obtained, the
state tax commission. in its report to
the legislature, makes recommends
tions devoted to the promotion of eff
ficiency under the present system.
I'VE believe public policy requires
that there be limitation of the tax
rate" declares the report. 'The tax
payer would not object to higher as
sessments If he did not fear that the
same tax rate as at present was going
to be maintained. There is no legal
or other reason why the legislature
should not protect the taxpayers OF the
state by limiting the total rate, not
only for county purposes, but also for
municipal purposes"
Named BY Governor.
The commission urges establishment
of permanent tax commission to
have complete charge of administering
tax laws. Members, one from each OF
the three grand divisions, would be ap-
pointed by the governor.
The first members would serve two,
four and six years, respectively, and
the subsequent appointees six years
from the time of their appointment.
The man for the long term would be
the first chairman and his salary, $4,-
500 year. Associate members would
receive $4,000. The commission would
be given the power to remove assess
ors for neglect Of duty and to appoint
their successors until Jan. ! following
the next regular election.
Members to Visit Counties.
+ The commission is empowered to
fleet secretary at 81 800 year. Each
member of the commission shall be
required to visit at least once year
each Of the counties of his grand d.
vision. Reports from the commission
would be made at each biennial session
of the legislature.
Assessment of property at its actual
cash value is favored and adjustment
of back assessment is urged.
o. X. Holiday of Cookeville is
chairman Of the tax committee and the
other members are A. R. Gholson Of
GAINESVILLE, ]. w. Vanden of Jackson,
Leo Goodman of Memphis, Thad A..
Cox of johnson City, George F. Milton
of Chattanooga and Wallace Mcclure,
secretary of Knoxville.
In its report the committee calls at
tention to the main defects in the
present law, concerning which it says
there is little controversy.
The committees recommendations
are devoted to the promotion of eff
cheney under the present system. The
tax bill which the committee has drawn
was submitted with the report.
1t is pointed out in the report that
the chief weakness of the present sys-
TEN is the lack of provision for cen
trail board to direct the work of as
sessment.
1t is the, unanimous opinion of the
committee. THAT the practice of re-as-
sessment I'D the inequalities of as.
sessment Islse the gravest complaint,
and it is recommended that after pay
ment of taEs the receipt then and
there given, Mail be finality.
The conf Ettee has found that the
tax aggrega l has grown slowly, de-
spite the adI bees in the value of prop
erty, and trVt assessments are far
below real Hue. Marked inconsist-
encies are shr knu by comparing values
of different bunties. Criticisms of
revenue ageI4 is withheld, but the
committee fin b that 1t would be well
to abolish TIKI system under which
they operate a III which has caused so
muh complaint
A survey of Hhe state is suggested
and the assessIS lent of taxes with the
aid of county maps. A time limit Civ
en- for the adjudication of titles in dis
pute is recommended and payment of
taxes shall be esquisite to the estab
lishment of claim.
After two years the holder of prop
erty under tax Eitle shall not be dis
turbed and after| receipt for taxes
has been issued there shall be no re-
assessment of the property for that
year or previous.
No assessor shall be fully paid for
his work Of assessment until a certifi-
cate is issued by the tax commission
that he has fully compiled with the
law.
Tribute to Anderson.
Members Of the ,Nyislature paid sin
cere tribute to the memory of the late
HUI. C. Anderson, speaker of the sen