The Chattanooga news. [volume] (Chattanooga, Tenn.) 1891-1939, 1920-04-05
hefe are Several Propositions Here That Interest You


made by the county tax assessor. and
| neither VIII this reflect upon the al.
, SCISSOR The chief tax statistician II
diHgently engaged In trying to detect
| and dlrect the correction OF any errors
when have been made. and is UNDER
taking to discover any excessive vallia-
| TONS or evidences of imitation No ap-
prehension need be felt by any tax
payer about an excessive or Inflated
assessment. Any such Assessment will
be corrected IN an orderly and syste-
matte way. through the agencies pro
Ylued by the law. and In a manner
which viii insure uniformity.
The state board OF equalization a.
deeply impressed with the absolufe
necessity OF having q high-class. broad
minded conservative county board az
equallzation in each county In the state
ana therefore begs to direct the at
tehton or this honorable county court
70 tho Importance OF the task before
u IN selecting at its present term three
members OF that board. NAV we he
permitted TO respectfully suggest to the
t no.o,aple county court that in select
ing these members OF the county hoard
Of equalization they should be rne, ~
the very highest integrity, men az sound
judgment men OF conserva tive ter,
Perainent, and men who will neither
Grant favors nor impose punishmants
Inc county board Of equalization III.
year viii have an opportunity al ner-
forming for its tcounty the most Inn
porlant task performed for the county
IN many asyear.
IT is the policy OF the state hoara
OF equalization to be reasonable fair
ana Just in administering the assass
ment laws OF Tennessee; to take cog-
nihance or the abnormal conditions
NWhlch prevail today. which conditions
nave disturbed prices. have IN certs,.s
instances inflated values. and which III
many ways have affected and charvad
t tbta"uarus, Realizing this condition al
v MN ou'syt ana having at heart the
welfare OF the people OF Tennessee ~
ssne end that no unjust burden might
% imposed upon any TAXPAYER tha
chlet tax statistician directed ~. ~
t,hhn'lon OF the assistant statisticiana IL
.ne abnormal conditions which nravsli
anu directed that these condIttass ~
explained TO the witnessed who ts.tt
led about the value OF property snd
i ittauue weight be given TO these com
lI.,ona In fixing said values. sois
rms we believe 10 be the sonra 80.
,usnvy with respect TO the ouestic, a. ~
~, ,s'"''on, ana the rule We feel Shouts
~ conservatively aplied no ~.
,oard TAX assessor. by the corn iiS
'oard Of eouolinsth,oo,in and by the state
orn u,Luer mat We may get clearly y.
our, "lo nhhds or the members az nj.
be s,,s I,au OF mo taxpayers genersiIv
nninistor" Wnloh we are trying TO Al.
= munster, let us repeat that tha 49,
= making the Assessment IN :, uu.les
,s.anSS arc duties which are to ~ M
,rnled by the local county tsx os - psI-
> ~ c,, u.at tnese duties are not IjnstsaI
the iSs, " any degree by the aet
oarI ."t legislature creating tha s.s4s
oerg or equalization. The conY wv ssatn
,ool sunmitted TO the tax aass.s ~ We ~
, es,oL YAK statistician does not Ii,,,i,
,ssor w. she authority OF the tax ~.
49, " make his Assessment x,ass
,ool, however, IL prima facia ~ ~. Anis
Nuue ana Ia additional hein agnce
, ~ e"A assessor for hts RiItdsrna
,sodsoS the duty OF the county 49,
,retoforo NUKE ms assessment -
'rJu 70 bring HIS assessment ~ M. ~
W. ~ ol actual cash value 49,
ebons1n" discovered that there Ia -
MA oitl W certain sections az sh.
W. WIN respect 10 certair ne
we IN certain counties. Eor speciHc
, AN counties have minim,,n, in.
,"od purposes. or for school ~, aass
s se W !pr the redemption IN hcr.s.
ostion liner special purpose. This
nsldera lion. and II can he 80 ',ou s,.
SoiVeu IN either one OF two xys,,.
~. ,hese rates can be reduced n,
~, tn9 haina PROPORTION as the asses
, snnn S a,,,ni 20 as "a produce only
knally contemplated under ,nAs
res when they We're made ''ess
M ,r,,., I've Points
, tbi,, iilthlH address we have made
lnty court 'f ~ 70 each member of this
Ih9t an classes OF property in IN.
al VII pe assessed this year al the
~" ,,, unu constitutional standard -,
,nho rS" yalue, ana that all railroad
nnohe, telas rnph. electric lighf ana
or public utility companies yviil hs,
W property assessed AT actual rssh
lo thls year Just the same az othar
,ra s OF property Any report TO the
uatY II untrue
That the state board OF eauaI,xa.
ana the chief tax statisticlan de-
tHst tHe assessment In each countu
maze within the county hy the use
1o looai machinery provided for that
posei thht all questions touching
hHectinE values. including abnnrs
conultlona, inflated values etc. ha
" into confederation; ana that hiRh.
men ~ integrity, men with
18th or vision and ronndnesr ~
'ment, ana with a sense ~ faIrnass
Juhtice, be appointed on the county
'dE W equalization. which win lnstirc
arfoct assessment before IL eyer
~ ,., the county In which Il ia made.
That the state board OF equalixas
VIII, without fear or favor perform
nuty or eduaiixing the Assessment
'eon me various counties and he
N an classics OF property, so that
county VIII he protected arninst pY
Cher assessment than prevails IL
= counties and so that every class
roperty VIII be protected against
ms. more than It's proper portion
10 tax burden.
That tho only Increase Of taxes IN
state or Tennessee which can be-
hutcd 20 the enforcement OF the
RAJ assessment act VIII he an IN
10 or about 10 per cent OF thu state
= or about per cent. Of total
!, ana this Increase win IN the
De realized from property here.
. unnEEessed; so taht equalization
cen tho taxpayers IL the primary
1se aud object OF tho enforcement
IN general Assessment law. and nv
'rocess of such equalization the
r part OF the additional revenue
q hy tho state will be realized
Thnt the special rates. which
been source Of uneaSiness In Ger
sections. will he reduced by one
, two methods pointed out.
y We In conclusion impress unon
he tntolerahle conditions which
"a IN Tennessee when the present
administration took charge OF the
: Of the state government and the
hat " was not question OF desir-
o establish an innovation. hut IL
question W.T. hthe present admin
on ~ being faced with q condition
ot a theory. The states finances
ecn neglected until the state was
lg 81 600 per dAv in debt. Twice
the Civii war the amount OF the
ieht has been paid IN interest. and
6onOtNo or the principal remains,
york which IL now being done
not DO longer deferred without
treason 10 the welfare OF the
Itself N Is not question OF
vs. 10 DO II. but II Is a question
Ing 10 do H.
want 20 appeal 20 al men Of fair
who love their state 20 ioln In
.ovement for the rehabilitation or
ancial condition Of Tennessee and
establishment OF the state we
g. regardless Of party or faction.
'iasne I'm keeping with its wealth.
iEonship and It's history. and In
Z with its hopes for the future.
Very respectfully.
r. A. ENIOE
EN.fa a 80 Vs.ts,fF~aNF,-