The comet. (Johnson City, Tenn.) 1884-1916, 1915-02-18
". c. MATHES
WRITES THE
COMMISSION
HIS VIEWS ON
TAXATION AND VALUES
THE DISREGARD OF THE LAW
BY Taxing Officials is the Greatest
Source Of Trouble. The Blame
is Placed on Assessors
and Clerks

w. G. Mathes, of this city, a recog.
nized authority on taxation and tax
lodging, has written an open letter
to the State Tax Commission giving
his views upon this absorbing ques-
tion as follows;
Johnson City, Tenn.
February Is, 1915
Mr.. Wallace Mcclure Secretary, Com
mittee to Investigate Assessment
and Taxation, Tulane Hotel, Nash
| vile, Tenn.
Dear Sir
Acknowledging receipt of your letter
of the Sth inst, now give you few
of my crude ideas relative to the mat
ter in hand.
The distase seems to be lack of law
enforcement.
| The constitution seems to be fully
adequate as to ad valorem taxation on
real property.
The laws seem adequate if they
were enforced. but they will never be
enforced under our present system
by county court clerks-elected by
popular vote.
The assessors should be appointed
by state commission; and there
should be some sure way devied to re.
luire county court cerks to collect ad
yalorem taxes and privileges from mer
chants and others according.
The fragrant disregard of the law
by these officials has caused all the
trouble.
According to the constitution "all
taxation must be equal and uniform.
and according to values" 1t is i'm
material what the value is whether
actual, or ten, fifty, or one hundred |
per cent of actual value, so long as
there is a uniforb basis of assess
ment values throughout the entire
state.
Actual value is perhaps the better
basis. Then the counties and mum
cipalities in their tax-leyyng power
to 7h mills on the dollar for counties
and to Is mills for municipalities-to
cover the aggregate of all and every
form of taxes of whatever nature;
special, school, bond, high
way, or what not-and that no special
Or extraordinary levy of any kind be
permitted that would increase the to-
al levy bewondl these limits. l.
Quasi-public utilities, such as stree
and fntdrurban railways, telephone
Ind sleeping-car companies, jitney J
,ars. taxicabs, ETC., in addition to the I
'egular advalorem tax or localized
should pay privilege tax q
m each vehicle or instrument muse !
-this tax to be fully commensurate
With the magnitude of the business 7
nd the gross income derived there I
rom. p
Personal Property: A difficult D
roblem. With all other property as i
essed at actual values, and conse- p
uently low tax rate, much person. N
property (nearly all of which is t
ew hid out'O would come out or n
ould be brought out for taxation by D
gid enforcement of new assessment
w framed with this purpose in view.
Exemptions. The present exemption -
1000 personality should stand, and AZ
/ addition, home capital invested in eli
,nds, or other interest bearing evil Va
snces of indebtedness, of the state &C
Tennessee. or any cnunty or muni- ~
pality there of should be wholly :, :,
.empt-this to create home market a.
{ our own public securities Like OF
ise home capital invested in bonds,
ocks or mortgages of domestic mn
or manufacturing plans hould be :.
lilly exempt, but the plants should df.
taxed on the actual values there tMsoo
this 10 avoid double taxation and sn Ila
encourage manufacturing indus yol
aIstits, insure low rates mi =:
rest fer working CAPITA IT, ecs on eni sni
nix sts.cks should inyaribly be paid MI MI
the source. as well as taxes on tos
ld-lien and mrtgage notes-let the cas-
alty pay II, once ana Tor all. cir
Legal interest rate to remain at not SO so