The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1917-01-19
EXISTING ROAD LAW
ONE OF BEST IN STATE
SAYS THE AUTHOR
HON w. r. GALLOWAY WRITES
INTERESTING LETTERiTo
COUNTY COURT.
RATE CT TAXATION IS Low
When Assessment 10 Considered It
Amounts to Very Little on the Ac-
tual Value Of the Property-Under
County Highway Regime.

The following timely and interest
ing letter from the venerable w. T.
Galloway, three times representative
in the General Assembly and author
of the present road law, was read to
the County Court:
ITO the Judge and Worshipful Quar-
terly County Court Of Maury County,
Tennessee: | beg leave to submit to
you and the representatives of Maury
county in the Legislature, the follow
ng remarks concerning our road law:
Il am unqualifiedly in favor of the
law because | believe it to be the best
road law in the state. | recognize
that more money will have to be
raised and expended upon the roads
than ever before. The crucial point
is how to do this in the most efficient
and equitable manner that you in your
wisdom can devise. There Is no man
in this county that has any greater
even as great as l have, being the
author of the same. While other per-
sons helped me formulate the bill,
some very materially indeed, to whom
am under many obligations, yet /
was the one that was officially respon-
sible, receiving the credit or the
blame.
Any criticism or suggestion that |
may offer with regard to proposed
amendments comes from an ardent
friend of the law, wishing it every
success.
The value of the law is beyond ques-
ton when we note the results in the
vast improvement of our roads under
the County Highway Commission
regime. The foregoing is all prelim-
mary to prove to all, that am not an
enemy of the law, but its sincere
friend and we'll wisher
Il wish to carefully consider one of
the proposed amendments designed to
raise needed funds, namely: TO tax
every wagon and team in the county
four days work on the roads with
communication at six dollars This pro-
posed amendment if carried out would
be efficient, as it is estimated that
there are possibly five thousand
wagons in the county yielding a rev.
enue of thirty thousand dollars. But
is this equitable? There are some |
other thousands of wheele3 vehicles
in the county, the buggy and the au-
tomobile. 1t is not fair to make one |
class Of vehicles bear all the burden.
This becomes the more manifest |
when we take into consideration some |
other facts connected Herewith. The |
wagon is an implement of prime neces-
sity, operated mainly by laboring peo
pie, and nine-tenths of the time upon
the enclosed premises of the farmer
not wearing out the pixies at all. The
very words wagon and wagner
sounds like work and workers.
"On the other hand the buggy, car
riage and automobile bring constantly
to mind visions of elegant leisure,
pleasure, luxury and wealth. When
they are used it is upon the roads,
wearing them out all the time. In the
main the objects of the two classes of
vehicles, are essentially different. In
the one, the pleasure of the occupants
is the chief consideration; in the 9TH
Gr the support of the family, and bread
and meat that all may live. If We
hicles are to be taxed let all bear
heir just part.
Il wish to consider this question
rom another viewpoint. The old
.ime-honored and equitable custom of
aging all necessary taxes upon the
assessed valuation of the property of
the county is to my mind the. true
mode of raising revenue. You are met
at once by the statement that we are
now paying a state and county tax of
s1.59 on the one hundred dollars of
That does sound high, but
is it the truth? Let us be honest with
ourselves and ascertain as nearly as
possible what the facts are. 1t is esti-
mated by the most competent officials
hat our real estate assessment is
about two-ifths of its actual value
This would make an actual rate of
about 60 cents on the one hundred
dollars: but when we take into con-
sideration the entire exemption of one
thousand dollars of personally, it
would further reduce the true rate,
possibly as low as fifty-fve cents on
he one hundred dollars of property.
When the whole truth. such as we
" ould state to a desirable prospective
immigrant, is stated it very materially
changes the aspect of the tax ques-
tinu