The news scimitar. (Memphis, Tenn.) 1907-1926, 1920-11-18
REPUBLICANS TO
URGE REPEAL Of
ASSESSMENT LAW

The railroads other public service
COMBINATIONS and the Republican
members of the legislators aided and
abetted in some instances. perhaps,
Democrats, are laying plans to
secure the repeal of the state law
proYiding for the equitable assess
nlent Of property in Tennessee.
1t is the fundamental law of the
state that property shall be assessed
at its actual cash value but assessors
in many of the counties, following
the precedent of years. deliberately
stuItified themselves and assess
mentss as result, before the pass
age of the law making the constitu-
tional provision operative. made no
pretehce of carrying out the proVl-
sion of the constitution.
When the legislature at the 1919
session passe da law taking the
final authority I'M assessment mat
ters out of the hands of county as.
SCISSORS and placing it in the juris-
diction of state board of equali-
cation, there was a great rurore
raised by those who had either sue
ceeded in escaping through the OPP
Grafton Of influence or other means
Gov. Roberts was made the victim
of their resentment and every tax
dodger in the state Joined with those
with other complaints against his
administration and sent him to an
unparalleled defeat.
The Republicans have conceived
the idea that the principal objection
to the governor as expressed at the
polls was based upon the assessment
law and there is every indication
that they propose to take advantage
Of, the existing sentiment to further
fortify themselves in the favor OF
the property owning public.
In some instances the objection to
the law is not that it increased taxes
but that it did not reduce taxes. AS
an example Of what the railroads are
doing it is observed that the n, G.
& st. L. railroad is petitioning the
state board of equalization for a re-
duction of it's assessment. For 1926
the road has had an increase OF
$10,000,000. Even with the increase
from something more than $4,000
600 to about $33,000000 the road will
pay less in taxes this year than il
paid last. AS Is the case with othel
roads they are looking for reduc
ton.
What the attitude of the legisla
ture will be toward the assessmen
law remains to be seen. The Demo
Gratis will control both branches ant
if they decide to stand for the Law
it will stand. If they decide to OPP
pose it of course it will be repealed
The caucus does not bind tn
members on matters of Legislation
and with a solid array of Republican
against the law and with any con
siderable number of Democrats ia
voring it's repeal, it would be wipe
off the books.
Just what method would be de
vised to meet the expense of. run
ming the state with the assessmen
law repealed remains to be seer
None of the critics so far has of
fered any substitute for it. The bes
guess is that the method would re
vert back to the old system wit
each county assessor making hi
assessment on a basis that will in
sure or make reasonably sure his re
election.
In none of the states that hay
adopted the cash value of propert
method of making assessments ha
the law ever been repealed. Aftt
the people become accustomed to
and It works for little while ar
is adjusted to the prevailing cond
tons, the sentiment for repeal var
ishes and it becomes a fixture o
the statutes.
In the face of such pronounced or
position and In view of the resu
in the recent election, it is not III
likely that the law may be repeale
while the sentiment remains stror
for some change NOTWITHSTANDING
everyone admits the principle of Il
law is correct.