The Chattanooga news. [volume] (Chattanooga, Tenn.) 1891-1939, 1920-08-12
Gov. Roberts Sends Supple
mental Message to House
and Senate Stressing Inn
portant Legislation.
SUFF RAGE AMENDMENT
Calls Especial Attention to
Personally Tax Law-Much
Personal Property Is
Now Unassessed

~, Especial 10 The News. I.
| A., NhsnVule, Aug. l2.--RecommcndInr
,hc passage OF certain necessary IerIs-
muon which was set out In his call FOR
ay, anyy special session. Gov. Roberts today
| IeliVcfed second MESA ge Ia the Isgir-
| measures. v ''v1t
Hls message dealt with the payment
| vI poil taxes by women, refund of ptl
| taxes 70 ex-servce men and exemntIo,,
| OF nose men from roud duty and pull
taxes, fixing OF tax rates. providIns y
meuhod ot uncovefing personal pronurfv
lor taxation, curblng OF profiteerinE an,i
his original call. H.
In his message Gov, Roberts said. M
uVslte 10 reitcrate what ! said IN thni
massage In behalf OF its ratlficatgnn
unuer existing law women have partiai
suffrage IN Tennessee. but the provl-
sion IN. the act comforting partial sur
l mahe upon women. which seemed 10 re-
lulte ,le payment 0f poil tax as A pre-
requisite 20 voting, was held Ly the ~.
purpose. ~ e""s
am clearly OF opinion that beforc
Notink women between the ayes N ~
ana % years should pay poll tax In the
same same manner and amount and at the
Women within these age limits abo,,id
ne required % furnish satisfactory evl.
uence ot having paid their poIl tax at
least, ieas, thirty days before the day oi
Proper provision should also be
smaae % uor the registration OF women,
ahu All othef prcllmnaries 10 their
voting should be carefully worked ont
" women should not be assessed with
poll TAX, ana therefore the trustees 4 tax
BOOKS would not show the 1lst ~
,r,n, w"nen subject to poll tax. and tho
trustee would not be charged with such
taxes, some provision should be made
N the law to protect the county against
loss on account of tho failure OF true-
tees 70 make prompt and accurate te.t
PORTS, and the trustee should be paid
ior snch extra services ma he may ia
required 10 perform IN this behalf
The call provides for fixing the laeas
status ot women. This should be done
ny putting them upon an equal footing
Win men before the law. They par
.nularly desire TO have equal rights
with their husbands with respect to
the guardianship and control 81 the,r
ohlurnn. Exrservice men, whether IN
the world war or any other wara
should be exempt from work on the
punhe roads and from payment OF poll
should refund 10 them the amounts
PAID n poll taxes since their enlist
inont IN the service ~
Thla Ia very alighti racognation of
theT great service 10 the nation M
Exemption OF Bonds.
inc governor takes UP the various
matters In detail. He says.
Item embraces the subject OF ex-
empting county and municipal bonds
from ron TAXATION. This is matter pf
urgent Importance AZ this time, sinre
tho failure OF counties and munlcinali-
Ties to sell their bonds al reaaonahlh
InteTest rates delays or prevents public
"ltem : Of the call embraces some Of
before the session, II Ia matter az
common knowledge that propertv
throughout tho state was assessed AZ
only fraction ~ ita actual cash value
last year. and. therefore that rates of
whether for state, county, municipality.
school district or other subdivision ~
the state. and based on the late assess
,ment. WIN produce more revenue than
u required when the assessment II
raised TO actual cash value
Reduction of Taxes.
III II, therefore. OF tho utmost Inns
portance to the people that rates 10
taxation he reduced IN all cases, either
by legislative act nxipg the rate IN
enSh ma an,.,,, ease, or else the % county courts
power to make proper reductions on a
liked scale or basis.
AFTER conference with the attorney.
general | would recommend that gem
.rai laws be passed affecting not only
iNed rates Of taxation, but applying
.lAo 10 statutes where a maximum and
minimum rate II DESIGNATED. 20 that IN
laoh case the tax-pAying public may
e protected against unnecessary as
paameuts.
Members Of the Legislature may pre-.
er 10 Introduce special amendatary
ills hxing the rate in each Instance.
his OF course, being n matter OF dlacre-
on on the part OF the several members.
Corporations.
= bill IN being prepared 'macr item
stit OF the call to he presented ~ this
'Nslon having Tor its object. the asaess-
Ient of tho Intangible propcrtiee ef Gers
In foreign and domestic corpora tons
ring business Ia this state. such
foperties have not heretofore been as
'ssed. owing 90 a defect IN the act Of
This bill has been carefully PREPARED
I'd is q most merltor,ous measure. Il
respectfully urged that same lie en-
ted into law. 'Unfer item nine. Il ~
'ged that legislation he enacted al
ice providing a more effective method
a uncovcrinE and assessing personal
~ intangible properties In .ths state.
Every property ow wner should hear hlS
vn just share OF tho tax burden.
neither his property be personal. real or
iXeG, Large values In personal prop
~ s'ill remain unassessed.
The total tax rate for all state pur-
'ses for tho yeaS 1890 Is estimated by
e state board Of equalization as -
nts. II ID confidently believed that
the unasscssed personal property OF
e state subject 20 taxattoR were hss.,d
? taxes. the total tax rate for ali
ate purposes would not be over IS
uts aud perhaps less
IL IL unjust 10 real estate owners TO
quife them 10 pay taxes on their prop
IS while permitting the owners Of per-
nal property tc escape taxation. the
OF the state placing the
Irden eually upon all forms % prop-
~ subject 10 taxation. II will not be
cessary 20 enact severe or drastic
/ gisiation IN order TO accomplish this
lch- desired result, But great eaxe