The citizen. [volume] (Berea, Ky.) 1899-1958, 1921-12-29
TAX VALUES IN EASTERN
KENTUCKY

cially TO the discussion of the tax
shortage in Eastern Kentucky. The
Hazard Leader Of December 22nd
published quite a lengthy article on
the real facts relative TO tax values
in Eastern Kentucky. The article is
too long for The Citizen to reprint,
but il is well worthwhile to mention
few important facts contained in
the discussion.
The Hazard Weekly states that il
is true that the counties along the
North Fork Of the Kentucky river in
the mountains were, and probably
some of them are now, in what Is
called the ''pauper list" but they
were far removed from transporta-
ton facilities, and as everyone knows
who is familiar with the section, that
il is not adapted TO agriculture and
therefore whatever value Of an inn
portance that these lands had was
because Of the timber that grew on
the surface and the coal deposits
found underneath. This was before
the l.. g. N. Railroad extended line
up the North Fork thru the counties
of Perry and Letcher. The mineral
products prior to this were Of prac.
tically no value because of the insc-
cessibility of markets, but the rail
roads opened up the timber and coal
and from 1910 20 1920 !nnd values Of
Perry county increased 500 perccrt -
far greater than courties in the blue
grass and other sections of the State.
In addition To the land values, there
was much coal operation equipment
winch was taxed, but in the reports
AL Of this equipment was listed
in another column and the land
property Of the county got no credit
for this. In other words, a mine in
operation had its improvements list
ed as mine equipment, and this
taxable property was listed in a plarc
entirely different from the land, bu'
IN fact they both belong to the same
people. Aside from the equipmert
the increase was $50 percent. and Il
you had the equipment, 1t would be
r,uch larger still. Y
There are many mistakes in the
records that initiate against the
showing of Eastern Kentucky. For
example, the Tax Commissioner
states that Perry county contains
5000 acres, while the actual fact is
that Perry county contains only 2l4,-
400 acres. The county is reported as
paying taxes Of an average Of sl644
per acre on 306,095 acres while in
reality the total amount that is paid
on the land values Of the county
equals s2400 per acre. The differ
ence between the actual number of /
acres and the reported number of /
acres comes about by what is known
as wildcat lands"-lands that have
been bartered with by schemers and
crooks and have been sold from time
to time without clear title. Many Of /
the boundary lands have been desig-
mated by poplar trees and oak trees /
that have been blazed in certain hol-
lows, and as time goes by and trees
are cut, the lines are erased and spec
ulators sell large boundaries of land /
that overlap other possessions. and
this overlapping process in the past
in the county Of Perry aggregates
10000 acres. Practically every county
in the mountains can show similar
conditions.
The Hazard Leader denies the fact
that Perry county is still in the
pauper list. ard il offers reasonable
To substantiate its claim.
When Perry county is credited with
the l.. & N. Railroad taxes which are
proportioned to il, and taxes on the
various corporations doing business
W thin the county, II VIII not be IN
the pauper list.
II is well worthwhile for a Com.
mission 10 make a careful investiga-
tion Of the tax situation in Kentucky
We all agree that something should
be done, but none Of us wish to have
any particular group Of counties be-
come the goat" in the State-w' de
publicity Of the situation. II any
county is failing to come
up with its proportionate part Of the
State taxes, then a readiustment Of
its taxes should be made but The
Citizen believes with the Hazard
Leader that the ma iority of the coun-
/ 'es Of Eastern Kentucky are not be-
ing given correct status. Those
Of us who are acquainted with prac.
tically every county in Eastern Ken.