The Greeneville daily sun. (Greeneville, Tenn.) 1918-1920, 1918-07-27
Speech Of Judge A. H. Roberts


therefore, ask your permission to
mention as briefly as possible the
steps which, in my judgment, must
be taken by the next administration
to accomplish the results to which
/ have just referred. More than ever
| in the life of the state we must turn
our attention to the subject of econ
omy. The wealth of the world is be-
| ing fast dissipated, huge debts are
being contracted under which COM
ing generations must groan, large
numbers of the worlds workers are
being permanently withdrawn from
sctive labor 1t is, therefore, our inn
perative duty to practice the most
rigid economy in all our government
al activities as we'll as in our private
affairs.
Deficit In State Treasury.
/ am convinced that a great deal
of our difficulty is to be found more
in the system under which we have
been operating than in the methods
employed by those whose duty it is
to administer these laws. According
| ly, in my announcement in last April
/ undertook to state with some elab-
Grafton the changes and notifications
in the fiscal system of the state and
in the management of the states af-
fairs that | believed could be brought
about without any increase of the
already heavy tax burden of our peo-
pie, or any interference with essen
tial parts of the states activities. It
may be pertinent to state here, that
| do not consider it any particular
service to bring forward the columns
of figures that represent the deficit
in the state treasury, or by refer
ence to them to seek to bring home
to any particular individual or set
| of individuals any fixed responsible
ty for the condition which all admit
does in fact exist. My notion Of what
is required of the next governor of
Tennessee is, that he should be able
to find such remedy or remedies for
our financial ills as will put an end
to the trouble, and moreover, so end
it that there shall be no danger of
| its recurrence.
Curtail Expenditures.
1t is manifest that it is essential
first to ascertain the aggregate reve-
nue. that the state may reasonably ex-
pect to collect during the biennial
period of 1919-1920, and when this
revenue shall be Appropriated it will
then be the duty of the administra-
ton to curtail the expenses of the
operation of the state government so
that those expenditures will be east
ly, safely and permanently held with
in the sum of money estimated to be
available.
1t cannot be denied that under the
present plan of assessment gross in
CAPABILITIES exist as between taxpayers
Of different classes and localities. 1t
is self-evident that this condition must
be corrected, first, because equality
is equity-it is right; and, second,
the constitution Enthusiastically COM
mands it, and it should not be the
will or desire of any good citizen to
violate the fundamental law; and
third, it is necessary to the end that
common honesty be fostered, invest
ors be treasured, and that foreign
capital be encouraged to come among
us. 1t needs no argument to demon
strate to the student of political econ
omy that when any taxpayer is re-
quired to bear more than his just
share of the tax burden, he suffers
an injury far deeper than the mere
pittance in excess taxes he is called
upon to pay, and is invited to resort
to schemes and devices which he con-
stantly justifies in his own mind by
pointing to the advantages or ex-
emptions enjoyed by his neighbor
whose burden, in his opinion, is light
err than his own. Of course, realize
in referring to this subject that alb
solute equality in the assessment and
collection of taxes can never be at
tanned under any system, but prac-
teal uniformity can and must be Sc
cured.
Taxation Laws.
From a study of the present taxing
laws of the state, / am convinced
that one serious defect is to be found
in its lack of unity. The state board
of equalization for railroads and GER
tain other public utilities, is composed
of the governor, secretary of state,
and treasurer, while the board whose
duty it is to equalize assessments of
land and personal property is COM
posed of the secretary of state, the
treasurer and comptroller. Here are
two separate and distinct statutory
boards, and in practice one may adopt
one standard of value for certain
classes of property and the other an
entirely different standard for other
property, 1t is, therefore, my orin-
ion that the entire taxing system of
Tennessee should have but one head,
and that it should be given power
sufficient to insure equality and uni
formity throughout the state. We
do not need any additional tax ma
chinery; we have too much already,
but merely a consolidation and re-
vision of the duties and powers of
that which we already have. This
may be done without adopting any
new or revolutionary methods in tax
alton.
A careful study of conditions in
Tennessee discloses the fact chat
much property entirely escapes taxa
ton. As before observed, the excuse
under which this condition seems to
have been justified, is that the whole
system is unfair in its practical oper-
alton. This excuse must be swept
away by the adoption of some sim
pie amendments that will insure fair
treatment to every taxpayer. The
average citizen is honest, and when
all those about him are justly dealt
with, will come forward and dis
charge his duty. But for the wilful
tax dodger, the law should be so
strengthened and made more search
ing SO that his hidden property may
L. ,,acnrrnrnl and fhn n,,cnrrir,n h,,r