The commercial. (Union City, Tenn.) 190?-193?, 1922-03-03
o00 In 1919 to s1.a7a GOO GOO

600 in 1919 to $1,973, 900, 900 ii
1920. The Legislature at the same
session, and as companion bill
passed the sliding scale act for the
purpose of reducing the State rate.
as the assessment was increased. The
result of this act was that the com
bined State rate for all purposes, thai
is, including State purposes, State
highway, State university and rural
school purposes, was reduced to &c
cents on the 500.
When the Legislature of 1921 met
it took the levy for the State univer-
sity out from under the sliding scale
act, which act had reduced this rate
from 5 cents to cents. The Legis-
lature of 1921 increased this rate
from cents to cents, and the same
Legislature also added cents to the
rural school levy, which had been
fixed at cents in 1919. The Legis-
lature of 1921 also added l cent to
the State rate for the maintenance of
the State Fair to become effective in
1922.
For the sake of clarity, as we'll as
emphasis, a recapitulation of the
facts contained in the foregoing state
ments is here made
/. The total assessment in 1916
was in round numbers $780,
100000 and the State tax rate
was 35c. Total State tax col
lected from property tax in 1916
in round numbers -. $2,450, 900
2. Total assessment for 1921 ST.
725,000,000. Total State rate,
35c, consisting of tic for State
purposes corresponding with
B5c levied in 1870, sc for State
highway purposes, sc for the
State university and SC for rural
or elementary schools. Total
State revenue to be collected
from property tax in 1921
..... ....... $6,037,500.
8. Increase in State revenue from
general property tax in 1921 as
compared to 1916 .$3,587. 500 |
Now to fix beyond bubble and be-
yond question, with mathematical |
and precision, the exact re-
sponsibility for this increase in
State taxes for the year 1921 as COM
pared with the year 1915, the follow
ng facts are given:
|. (a) Chapter 35 of the public
acts of 1917 levying sc rate
for the State university to which
rate the provisions of the sliding
scale act, chapter of the public
acts of 1919, was extended, is
responsible for an increase in.
State taxes of $ 345,000
(b) Chapter SO, acts of 1921,
taking this levy out from under
the sliding scale act and fixing
fiat levy of sc, is responsible for
an increase in State taxes
of 500
Total increase for the State
university ...... 1862, 500 [
. Chapter IA of the public acts of G
1917 levying a loo tax rate for ,
State highway purposes was
amended by the sliding scale
act, chapter 2 of the public acts
of 1919, and is responsible for 7
an increase in State taxes
of 1852, 500 :
. (a) Chapter Ill of the acts of
1919 levying a sc rate for ele
mentary school purposes, is re-
sponsible for an increase
of 1892, 500 \
Total increase for elementary Il
school purposes .....$1,3S0,O00 II
OBJ Chapter 118 of the public II
acts of 1921, levying a &c rate II
for elementary school purposes,
is responsible for an increase
of .............. .$517 500
Chapter l and 2 of the public II
acts of 1919 and chapter 113 of
the public acts of 1921, creating
the office of State tax commits
sioner and a State board of
equalization and providing for
the assessment of all property at
it's actual cash value and for
sliding scale of tax rates are
responsible for an increase III
of $4S2, 5OO
Each taxpayer in Tennessee has a
ght to know the exact purpose for
hich each dollar of taxes collected
ON the people is spent. No candi- II
tie for office and no newspaper has
ly right to mislead and deceive the
,ople about such matters. No can
date for Governor this year should
. permitted to talk in glittering II
,neralities about high taxes and
AXE specious promises of material
auctions, but each candidate should
compelled to specify with pre-
sion and exactness-to point out in
ain and unequivocal language
st how he proposes to reduce taxes.
lie people should be acquainted
TIL the purposes for which State Hi
venue is spent and the candidate III
ould then be required to specify | iii
1ich one of these purposes he pro- II
ses to eliminate, reduce or to lop Hi
expenses so that it may be con- III
lued. I'LL
Each candidate for Governor II
Guild be made to declare himself III
ecifically either in favor of or
ainst:- I'LL
1. The expenditure on the part of III
g State Government of practically iii
annually for elementary I'LL
FOOLS. Hi
2. The expenditure on the part of II