Carthage courier. (Carthage, Tenn.) 1913-current, 1921-04-28
Representative Beasley
Explains Revenue Law

Inasmuch as q number of inquiries
have come to me with reference to the
Back Tax Investigation, 1 am led to
believe that statement outlining
briefly the work of the committee,
its findings and results, would be of
some general interest. l issue this
statement, therefore, that you may
know exactly what was done by the
committee appointed to make this in
vestlgatlon. As a member of the COM
nlttee | did everything possible to
ascertain the true facts; five out of the
seven of the members of the committee
agreed upon report, which was sign
ed by five of US, two republicans and
three democrats, and which report
was spread upon the journal and
approved by majority of both
branches of the legislature This
committee recommended an amend
ment to the revenue laws, which in
my opinion, does away with most of
the evils complained of.
Practically the only objection raised
to the present law by the evidence
before the committee was that SO 1-3
per cent was too large a commission to
allow the revenue agents for collect
ing delinquent real estate tax, and
that the attorney fee of $500, attach
ed to each lot Of land in favor of the
attorney for the revenue agent, was
too much
The law recommended by five of the
seven members of the committee was
passed by both branches of the leg
Isiature, almost unanimously, and
signed by the Governor. 1t does away
with the 33 1-3 per cent to the revenue
agent and the $500 paid to the at
torney fer the revenue agent
Briefly, the law passed upon the
recommendation of the committee pro-
vides, that the owners of real estate,
who do not pay their taxes on the
nrst day of March each year, exclud-
ing taxes for last year, because taxes
don't become delinquent until the first
day of May for the year 1919, will
have to pay a penalty of 6 per cent
per annum and 1 per cent per month
from that time on. These deIinuuent
taxes remain in the hands of the trus-
tee from March until June and during
that time it is the duty of the trustee
to issue distress warrants and collect
all taxes that have not been paid, if
ne can possibly do so. On Nav 1st
the trustee is required to give notice
by publication to delinquent tax paw
ers that unless the taxes are paid by
June 1st, the taxes will be turned over
TO the revenue agent for collection.
And an additional penalty of 10 per
cent will have to be paid. From June
Ist TO the following January, the rev.
enue agent is compelled to use every
effort that he can to collect these tax
es and he receives no compensation for
TINS work, the 10 per cent penalty go
ing to the state and county
All taxes on real estate that are not
paid by January are turned over to
the revenue agent and the revenue
agent is compelled to file bills in the
Gh"n"ery Court to collect these taxes
and for filing these bills he receives
as compensation a penalty of Is per
cent, which must be paid by the delin-
Quent tax payers.
In no instance does the revenue
agent get any part of the tax or inter-
est due the county and state.
Inc evidence before us showed that
hundreds of thousands of dollars were
being lost each year to the state and
counties because these taxes were not
paid; the committee believed that
these taxes should be paid; and that
IN justice to the honest tax payers of
the state, every man should bear his
just burden of taxation. we
thought there was no adequate remedy
under the old law for the collection of
taxes, and that the means devised and
passed by the legislature just adjourn
ed IS the best and simplest method of
collecting these delinquent taxes.
The evidence before US showed that
the revenue agents had turnd into
the State Treasury during the past
six years more than six hundred
thousand dollars, without cost to
the state, and we did not believe that
the office of revenue agent should be
abolished and thus give the large tax
payer in the larger cities, especially.
the opportunity they so much desire.
to shift the burden of taxation to the
shoulders of the honest taxpayers bv
evading the payment of his part of
the taxes, with nobody to make him
pay. We could think of no other rem
edv by which these taxes could he sue
cessfully collected and none, I may
say, was suggested by the opposition.
In this connection it MIGHT be IF in
terest to you to know that the evidence
before the committee showed that
counties like Smith are never harass-
ed by revenue agents, because people
In the rural counties, as a rule, are
prompt to pay their taxes ard are
rarely delinquent; the law is design
ed to reach the large taxpayers in
the large counties, and especiaIIv in
the cities. who make it part of their
business to evade their just proportion
of the tax burden
Further, would say with reference
to the $3.50 appropriation made to the
members Of the legislature that / op-
posed the proposition each time it was
voted upon. both in the Finance Ways
& Means Committee and on the floor
of the house when it came before us
an an individual matter. would also
add that / voted against this individ-
ual item when it came up in