The commercial. (Union City, Tenn.) 190?-193?, 1922-06-23
OPPOSING. DIRECT
STATE REALTY TAX
Senator Gwinn Offering Plan for the
Relief of Land Owners.

Mr.. GW1nn called aLLenCloH " Ih"'
plank in his platform which opposes
a direct State tax on real estate.
"The statement in full follows;
"AIl the candidates for governor,
with the possible exception OF Gener-
al Hannah, who apparently is op-
posed to taking any part of the tax
burden from one class of citizens and
imposing it on another, declare that
real estate is paying more than It's
fair share of State sources of revenue
in order to relieve the land owners OF
mart of the tax burden that now
rests SO unfairly and so heavily upon
them.
"But. SO far, l am the only one OF
the candidates who has presented a
definite plan that will materially re-
duce this burden now resting on the
farmer and the home owner. 1t is
true that both Governor McMillin
and Mr.. Peay favor tax on the sales
of gasoline, thus following my lead
in this particular item, but this item
is only part of the definite program
I have presented for the considera-
tion of the voters of the State.
"Last week, 1, issued statement
in regad to the operations of the sew
erance tax and showed that it would
greatly reduce the taxes of the land
owner, and that it is now being rec
ognized as fair and equitable by stu
dents of taxation, and quoted at
length from an article in recent is
sue of the Bulletin issued by the
National Tax Association.
SEPARATE SOURCES REVENUE.
II now wish to direct attenti n to
another plank in my tax platform,
for the purpose of showing that 1t is
in line with the best thought of the
day on the question of tax reform. In
the May bulletin of the National Tax
Association, there is an elaborate re-
port from the Special Committee on
Taxation and Retrenchment in the
State of New York, and / quote from
that report with reference to the
separation of the sources of State and
local revenue, as means OF rellet 10
the land owner.
The committee is convinced
that steps should be taken at
once to arrest the rapid growth
of the tax rates on real estate.
AS an immediate and direct con-
tribution toward this end, we
recommend that the State so re-
adjust it's revenues as to elimi- \
nate at the earliest possible mo-
ment the State direct tax on real
estate.
'It thus appears that this commit
tee, after careful investigation and
consideration, is in accord with my
position that the separation of the
sources of State and local revenue is
the most effective means to bring re-
lief to the land owners of the State.
Why have my competitors refrained
from expressing view on this ques-
ton? Is it the fear that the advocacy |
of such a plan would require them |
to designate, as I have done, the new
of State revenue that would |
take the place of direct State tax
on land? Do they hesitate to express
themselves on the severance tax and
other specific remedial measures l
have proposed?
''In this connection, desire to also
direct attention to the fact that it is
not the farmers and home owners
alone that are concerned in doing JUS
tice to the land owners in matters of
taxation. Tenants are equally inter-
ested, for high taxes are contrib
lting cause to the abnormally high
rents that now prevail. 1t will ben
Eft both landlord and tenant to es-
.ablish a just and fair tax system in
Tennessee, one directly and the other
Indirectly, but almost to the same ex-
ent.
believing that this is time for
,lain speaking on the vital question
If tax reform, and not for trimming
md hedging, 1 respectfully suggest
hat those who say they favor more
ust and equitable tax system in Ten
lessee put their finger on the changes
hey propose in che tax laws of the
,tate. 1 have done so, and believe
hat in justice to themselves the
oters should require the same policy
rom other candidates"
Hannah at Winchester. S
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