Grainger County news. (Rutledge, Tenn.) 1917-current, 1920-03-11

A. PhOpCAI Va LiC ob"SS "CAC
listed for taxation at its market
Valuation and if all the hidden
personal property that never
shows up on the tax lists were
brought to light, the general as
sessment of property for the
state would be increased three
fold. Reasonably geed laws have
resulted in more than double the
amount of property being listed
for taxation and reductions in the
tax rate. The most effective ma
chinery for making assessments
and administering the laws rela-
ting to the assessment and equal
ization of property values is a
state tax commission, with broad
and ample powers in matters of
administration and in the employ
merit of assessors. The Democratic
platform strongly expressed the
policy of the party on the subject
Again in May, 1916, the Demo-
cratic platform declared unequi.
Ivocally for the equalization Of the
tax burden and demanded legis
lation necessary t osecure ade-
quate revenue.
The. legislature in 1919 knew,
as every well-informed citizen
knew, that this fundamental law
was being openly and flagrantly
violated, that in some counties of
the state the average assessment
of property was below twenty per
cent of it's actual cash value while
in other counties the assessment
was as high as sixty per cent.
The legislature knew there was a
wide difference between the as
sessments of different classes of
| property even in the same county
or civil district. 1t followed that
some citizens were bearing more
than their share of the burden Of
taxes in Tennessee, in spite of the
plain unambiguous provision of
the constitution declaring for un-
iformity, and in spite of that fun
elemental natural law of justice
which demands equal and exact
justice for all men and special
privileges to none. So the last
legislature believing that the law
as it had been written for more
than a generation ought to be
honestly enforced, provided On ct.
fective agency fer its enforcement
With a long line of distinguished
governors, men who were consti-
tutional lawyers as well as patri-
OTIS, approving IAN actual cash
value assessment" based upon
the constitution and approved by
the Supreme Court it 10 proper
for the people Of Tennessee to
know that the poll = Low being
carried out is no new or fantastic
doctrine, but that it is the prin-
ciple of right and justice as in
terpreted by every Governor who
has held tina toffice in Tennessee
without a single exception.
The Board of Equalization, ell
ected by the people has been en-
powered and directed to enforce
the old assessment laws. For fiji
ty years we have live under the
present state constitution, and the
people of the state at the ballot
box have expressly refused to
change the present constitution
1t is worthy of note that dur
ing this unbroken period of halt
a century no other plan Or method
than a cash valuation has ever
been seriously urged upon the
people. Of course, no fair minded
citizen would for a moment insist
that the act Of 1907, approved by
Gov. Patterson, contemplated q
speculative or inflated value OF
property Of any kind. But values
rise and fall, like the tides, anc
it was contemplated that assess.
ments should always follow &C,
tual values; and when a sliding
scale of rate is applied to such q
plan, under which the same
amount revenue is produced
whether the assessment be high
or low. no injustice can result
o the taxpayer.-FPon Editorial