The Maryville times. (Maryville, Tenn.) 1884-1944, 1919-08-20
By Joseph H. Acklen.
To the Farmers of Tennessee:

On Thursday, September 4, 1919,
an election will be held to deter
mine the question of constitutional
convention. Farmers are more in
terested in a constitutional conven-
ton than any other class of our
citizens. The following facts will
establish the truth of that state
ment:
Real estate and personal property
in Tennessee are nearly equal in
value. There is about two thou
sand millions of each.
Assessed values in 1918 were
real estate, $507,OO0,000; personal
property, $96,OOO,OOO. Real estate
bears four-fifths of the burden of
government. 1t should bear about
one-half.
Our Constitution (section %, ar
ticle p requires uniform" prop
erty tax. Uniformity of valuation
is the imperative requirement. This
constitutional provision is based on
the theory that every kind of prop
erty, regardless of character or con-
dition, shall be taxed in proportion
to value and by uniform method and
rate. The legislature is constrained
to respect this provision and cannot
adopt taxation by classification.
This uniform tax rule esuited
conditions when property was al
most wholly of the visible, tangible
class. 1t is unsuited to present COM
plicated forms of wealth.
The chief statistician says:
millions of dollars Of intangible
property escapes taxation, due to
two causes:
II. The inadequancy Of our laws
for the assessment of personal prop
erty and the inability of the legisla-
ture to enact effective laws for this
purpose under our present constitu-
ton.
"2. The lack of any intelligent,
determined and systematic effort on
the part of the county tax assessors
to even enforce the provisions Of the
present law"
The assessors are required to as
sess property at it cash value. Their
oath is to do this without fear,
favor or affection" They have not
so assessed property, because the dis
proportionate tax burden upon real
estate, largely borne by the farming
interests, has destroyed all popular
sentiment for rigid enforeement
of our tax laws.
1t is a well-known fact that a law
opposed by public sentiment is gen
orally dead letter. Each county,
therefore, has sought to protect it.
self against a higher assessment than
other counties and thus arose glar-
ing inequalities in assessm tents.
This widespread condition caused
the enactment by the siXty-fourth
general assembly of chapters l, 2,
and 3, IS. B. 77-78 and 49, known
as Roberts tax laws" making good
the governors prediction pledge.
Chapter l made the railroad com
mission a board of equalization with
broad powers. Members take an
oath to compute the values of all
properties upon the standard of an
actual cash valuation by raising the
value of all properties assessed at
less than the actual cash value of
Illc SdillCJ w VIC dSGNol Setoh FStAS'SE
thereof"
"Said board shall also, by and with
the advice and written consent of the
governor appoint such assistants as
may be necessary, including chief
tax statistician." "That all the agents
and assistants appointed by said
board under their act shall have full
power and authority to administer
oaths, take affidavits and dispositions
and otherwise exercise all powers ne
cessary to gather evidence by com
pelling the attendance of witnesses
the production of books and papers
and exercising all the powers of com
missioners or clerks of courts in TAX
ing dispositions"
"That the state board of equaliza-
ton shall review and eQualiZe all the
assessments made and fixed for 1915
for the year 1919, so that the same
may be equal and uniform through
out the state" This was found i'm
practical.
"Any person who knowingly OIL
wilfully makes false statement OF
of fact, either in an affidavit or de
position made or taken under the
provisions of this act, to be filet
with and acted upon by said board
shall be guilty of the crime of per
jury, and punished therefor as il
other cases of perjury"
"The action of the railroad com
mission, acting as state board Of
equalization, sail be final and con
elusive as to all matters passed up
on by said board, as such, and taxes
shall be collected upon the valuation
found and fixed by said board
Other details are not now essential
Chapter IS. B. 78) the Sliding
scale" bill fixes the tax rate at 81
cents on the 800, but provides
where assessed values reach nine ant
not over ten million dollars, the rat
shall be 581 cents. From twelve t.
thirteen millions Al ga cents. From
hirteen to fourteen millions Al j..
! centst. From fourteen to fifteen mil
lions 38 IA cents. From fifteen T.
sixteen millions 35 cents. From six
teen to seventeen millions 33 l.
Chapter 3 is an act to assess Ger
the rate is reduced proportionately
cents Exceeding seventeen million
tain corporations and persons there
in named. The details of this bill ar
not essential to this article.