The commercial. (Union City, Tenn.) 190?-193?, 1921-08-12
More About Taxes.

The city of Chattanooga, follow
ing the lead of Memphis and other
localities in Tennessee, is making a
fight against the assessment of prop
erty in the city limits by the county
equalization board. The board was
petitioned for a material reduction
on the grounds that Chattanooga, it
is alleged, is paying. 40 per cent
liar property in both Knoxville and
Nashville.
The county board granted four
per cent reduction, and the taxpay-
ers' league of Chattanooga is appeal
ing the matter to the State Tax Com
mission, claiming that the action of
the county board furnishes practically
no relief.
1t seems that the cities and mu-
inequalities are nearly all dissatisfied
with their tax assessments. The rural
communities have not made half the
disturbance over their taxes that the
cities have.
The city of Memphis made howl
some time ago over it's taxes Strict
1y speaking, we do not know the mer-
it's of the cases referred to. But there
has been a general impression that
Memphis, for many years, paid
very small percentage of tax on the
basis of the actual value of city prop
erty. Under the old system Union
City paid at the rate of 70 per cent
valuation. This was raised under the
new law to an actual cash valuation
To tell the truth and shame the
devil, there are lots of people who
will pay every debt they owe with
good grace except the debt they owe
the government-the State and coun-
ty--and it seems the people of the
larger cities are afflicted with this
evil to a greater degree than the
smaller communities.
People of the cities have somehow
arrived at conclusion that they
are not honorably bound to the State |
or county for tax on the basis of val
uation that city property bears in the
market. In other words they seem
to feel that the tax valuation of a !
house and lot in the city should not |
be more than it is for a house and lot
of the same size and character in q |
town of three or four thousand peo-
pie. They do not admit that the
social and educational advantages
and the chances of fortune making, |
oftentimes hundredfold better, are
to be capitalized in the plan of tax
alton.
This is the secret of the elimina
tion of great fortunes and great
wealth producing agencies from tax
alton.
AS our friend, Lowe Shearon,
would say, in making point against
the single takers, from an economic |
standpoint land is not common prop
erty at all, whereas it is only the
improvements on land that can be
properly classed as property.
This however, is only one phase of
the inequality of taxation. The cities
which have been bowling most, with
tho exception of Chattanooga prob
ably, have been most favored in the
way of educational, agricultural
and o her grants and sub
sides by the General Assembly. And
it seems that this is not the excep-
ton, but the rule, that those who re-
ceive a greater share of the public
favors are the ones to contend for
further exemptions and bounties.
Somebody must pay for the things
that the General Assembly has made
provisions for in itS appropriations.
There is no way on earth, above or
beneath, in heaven or gehenna, to
meet these appropriations except
thru taxation. There is deficit now
of a million dollars. Next year it will
be nearer three millions.
The question is, will the cities UNI
dertake to shift the burden of taxes
to the towns and rural communities,
or more properly speaking, will the
State Tax Conr.ission be shaken
from its duty by oinister political in
fiuences, and thus, instead of tax
reform organization, fall to the level
of an abominable political machine.
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