The Lexington progress. (Lexington, Tenn.) 1884-current, 1920-02-13
GOVERNOR ROBERTS
AND THE NEW TAX LAW

Hon. w. V Barry,
Lexington, Tenn
My Dear Sir;
| appreciate your letter of the 4th
inst, more than | san tell you. The
work of equalizing assessments
throughout the state, not only as be-
tween property of the same kind,
but as between properties of all the
different kinds and in all sections Of
the state, is stupenduous.
In order that we may compare two
or more things with each other, we
must have a standard, and the con-
stitution and the law have made the
cash value of property the standard.
Anything else would be a false and
fictitious, as we'll as an unlawful one.
All that | did was to insist that the
law was obeyed. OF course we shall
expect a great many benefits to flow
from this obedience to law and the
constitution. 1t is my belief that
the greatest and most lasting benefit
will be normal one which will re-
suit in every citizen feeling that his
state is just, at least in so far as it is
possible to be just, in the writing of
its laws, and that its agents shall
make an earnest effort to carry a
just law into effect in an equitable
manner. The work had to be done
hastily-in fact with more haste than
is consnstent with accuracy. But we
thNught in the preparation OF the law
there would be ample opportunity to
correct errors which we expected
would creep in, here and there, in
spite of all the efforts of the agen-
cies of the state.
/ hope that good citizens in every
county will take right a hold of this
matter and cooperate with the asses
sor in making corrections. It was
never intended that any inflated or
ficticious value should be put upon
property, but on the contrary, fair,
reasonable cash value. Then if the
assessor still leaves errors in his as
sessment, the whole matter come be-
fore the County Board of Equaliza
ton whose duty it is to overhaul the
entire work and equalize assessments
in accordance with the law. When
this is done every tax payer in the
state will be treated just like every
other taxpayer in the state, and we
will have a much better state of af-
fairs.
We have unearthed a great many
rotten s. lations which | confess
were great surprise to me. | knew
of course in general way that there
were great inequalities, but | did not
know until after this investigation
was we'll under way that so many
large property owners were practi-
cally escaping taxation. 1t will take
from two to five years to make
complete equalization in practical
way throughout the state, but when
once made, it will probably never be
required again that we go to the ex-
pense and trouble that was necessary
during the past year.
Most of the other states have al
ready been over the work. Just a few
of them are doing so now.
Believing that the Democratic par
ty stands for justice and that it is un-
alterably opposed to favoritism and
special privileges, ! have fearlessly
advocated the laws already passed
and some others which should be
passed in order to complete the sys-
tenn. You know that just now large
numbers of our people have seen the
corporations receive unusual benefits
or advantages in one way or the 9TH
are attempting to inaugurate class
rule and are preaching the gospel of
class hatred, which has already borne
bitter fruit, even in our own state.
To my way of thinking those who
weuld preserve our institutions
should stand for laws based upon
truth and justice, should oppose class
or individual privilege wheresoever
it may appear, and thus justify the
hope and the faith Of the fathers who
founded this Republic.
With assurance of high regard and
personal esteem, | am,
Yors very truly,
A. H. ROBERTS,
Governor.