The Covington leader. (Covington, Tenn.) 18??-current, 1920-07-29
Tax QUESTIONABLE

none whatever The required that ali prop
= a. ITS actual cash value and this has been the
loud the Legislature adopting any her basis
Mo- Constitution d Article t asns S SesA Tag requires that
Court h E case assessed and IN constituting this section the Supreme
Inc actual cash value is the only practicable basis upo Which,
ona legislative MENU IT, and sbu ff' T. 5s he s y
be increased n e. tne xpyer While valuations this
M ely lowered and produce the revenue and when
corporate Individual there will be hardship and the soundest
for assessment viii be reached 0 dap OR and feasible basis
s Wb uota5 s was taken was rendered in 1901.
duties and powers Of county assessOrsq ~
None whatever It in repealed modified Chapter SOP Of
nv S e u1 autes and powers Of county tax
oath was county tax required under the
sseo That 9t they would all cash value See
What change laws make duties and powers
None whatever These laws way repealed OF modified Sec
G o. SRannGns Code prescribing the duties and powers
What oath did the old law require members Of County Boards
Each member required subscribe to an oath that
US would raise all property it's actual reduce thereto
81 property assessed above such value Section 8O5 Of shannon
Did the old provide for State Board Of Eo1aizato
It did Under the old system Secretary Of State State Treas
a d b S9Soi Isgs tia ssf Board Of Equalization all
Under the old system did the Board of Equalization have
power ITO 70 raise assessments throughout the State?
the new board thy A ne j @ powers sT s that are conferred
Sections PSp Ct any taxpayer in the State See shaon
Did The socaed Tax Laws introduce any new pn
Reorganization N IN the system Of taxation this
Eua a that had It By former D sss6 %
Jaws ms will readily from comparison of Chaper Of the
o s 1919 with the Sections Of the Code to
d What change the soeaed Roberts Tax Law make with
reference to the State Board of Equalization W."
the Secretary Of State Compoer and STATE ~ @ peop instead o.
Whereby r s sne boar Ct and provided
statute books for nearly half century ~ III u ehe
IL Does this board now have has the State Board Equalization
~ i can only review and eouaze by County
lax assessors ard passed by Equalization II
mas the power as has always had raise reduce valuations but
izaon assess the property as required by law d
Board Of Equalization il without ORIGINAL the max
z Is State Board Of Equalization necessary the ADMINISTRATION
Asuc board absolutely necessary order to give effect t.
throughout State Gs Article Section s as IS ew fd u eo10p
assSg is property at lower percentage Of IFS value than that
taxes and thus nrevent that equality and uniformity by the
Isl If he Equalization does not make original assess
me y were sta s9s appond and proof taken to values
It's purpose was to aid the tax in making
could obtain regard property values which nfora
Son was absolutely necessary assessments be equazed
4 y TIE proof that taken conclusive as to valuesy
Equalization The law makes fun provision the correction Of err
equalization Of property values this State and making all
IS Under the laws Of 1919 appoint either the
members Of the sa Board Of Equalization the aisas?
re elected BY the people and this board appoints the staistans
nnstation Of these laws This statement be verified
one who will examine Chapter l. Public Acts of 1919.
IS Does Cabtree charge that the Governor appoints
A. Yes; but this charge like statements abou5 the
AK law without the Slightest foundation in fact 'pe
~ Did either the candidates for Governor support law ov
A. Yes but it Governor Roberts Crabe was mem
Of and speaker of the State Senate voted for and
epd pass through bill gave the Governor the
appoint central board three members with All off
Nashville, and which board all the powers possessed bv
ne ate Board of Equalization the power IL
Institute proceedings against and county
clerks and the pending sh n
eedngs This BILL which the Governor appon-ees %
officials elected by the people doubt embodied
OIL Crabs idea Of scien ic law but judgment was
3ntralzaton to seed e
49, Is additional provided in socaed Roberts Tax
avs?
Yes These laws Chapters and Of the public Of make
ossb 10 in State that taxes paid
ito the State Treasury and Under CHAPTER Is
ded that the State automatically lowered as the
increased that assessment of S20000000
duce than assessment Of $10OO00OO00 TAX
the State whole it is impossible for there be than 10
n GEN. increase in State revenue. :
49, Was this additional necessary?
A. It The State had issued OOO0OO in bonds term
addition floating deb of 100000 which increasing A.
$4,000 Governor Roberts inauguraed As
system that issues bonds pay running ex
ns Roberts took the position thai State should
policy and levy enough its nees
expenses spend than million dollars
year and then issue bonds 10 take
the