Marshall & Baird, Union City, Tenn.
FRIDAY, SEPTEMBER 26, 1919
Entered at the post office at Union City, Ten
acaaee, aa second-class mail matter.
For Sheriff Watt Cherry.
For Trustee Armour Ratlin.
For Tax Assessor Will Robey,
STATE BOARD OF EQUALIZATION.
Work of Assessment Board Explained
, to Public
There apears to be a misunder
standing in the minds of some people
as 1,0 the method of putting .the new
assessment laws Into operation. Cer
tain taxpayers appear to be. laboring
under the impression that the work
which is now being done by the Chief
Statistician and his corps of assist
ants, under the direction of the State
Board of Equalization, is an assess
ment for 1920 and is final. This is an
an error. The testimony now being
taken is in no sense an assessment
The Chief .Tax Statistician and his
corps of assistants ftro not Assessors,
and in fact, have no authority under
the law to make an assessment. We
are ascertaining the actual value of
the property throughout the State,
in order that we may discover and
bring to light, the unassessed and
the grossly underassessed property
of this State, that the burden which
the average taxpayer of the State
would otherwise have to bear, may
be lightened, and that the taxpayer
who has been escaping his part of
the burden, may be made to deal
honestly and justly with his neigh
bors and with the State In order
that the taxpayers throughout the
State may understand the exact meth-
statement to the public.
A copy of the proof which we are
now taking will be submitted in de
tail to the Tax Assossor in each
County in the State, on or before
the tenth day of Januuary, 1920,
end this proof will bring to his at
tention the grossly ' underassessed
and the unassessed property of hisi
County, and will be U3ed by. the Tax
Assessor as a basis and as a guide
In making his assessment in 1920.
The County Tax' Assessor will per
form the duty of making the assess
ment, and each taxpayer will be giv
en the second opportunity when the
Tax Assessor is making the assessment,
to have aoy errors corrected "bicb
we have made in taking the proof,
and after be has completed the assess
ment and made the correction of any
errors which we have made in taking the
proof hi3 assessment will then go to
the local County Board of Equaliza
tion, as heretofore, and the tax
payer wil be given the 3econd oppor
tunity of having any error corrected
which may still exist in the assess
ment. A copy of the assessment will
then bo returned to the Chief Tax
Statistician, andd before he makes
hia final report to the State Board,
any taxpayer will ge tfven the
opportunity to have any errors still
existing corrected. The Chief Tax
Statistician will then submit the
assessment, with his report thereon,
to the. State Board of Equalization
for final action and any taxpayer will
aeain bo given the opportunity be
fore the State Board of Equalization,
and any complaint which he has to
made about his assessment will be
Jueard by the State Board. From this
It will be seen that at every stage of
the assessment, the utmo,;t caution
- has been used in framing the law
snd in adopting a method of admin
istering same, that cautiously
guard and protect each taxpayer in
the State against an unju3t assess
ment. It is through these different
Drocessca that this assessment must
go before finally maao omciai, uu
thrnneh such processes wo should
certainly be able to effect a far and
equitable t.ssessment of the property
of the State.
It was realized by tho framers of
the law that a perfect assessment
.fiuld not be made in a day, and
could not be made by one man or
one set of men, but should represent
nint action of the local author
ities and the Stale Board, in order
ineaualitles may be as com
wiv as nossible eradicated from
our system. We are aware of the
fact that different witnesr.es in diff
erent Districts have different ideas
of value, and it will be the duty of
the Local County Tax Assessors and
the County" Board of Equalization to
i,a thA assessment b.'ween in
dividuals and between Civil Districts
within the County, using ine Vw.
Bnbmlt to them as a guide.
We also realize .that local County
Tax Assessors and County Boards of
n.io i will 'have tnnereui.
ino In the different Coun
the State Board of Equalization was
created, in order th-t the State Board
may reconcile these different views
of values in the different Counties
and effect equalization as between
the various Counties.
Before an assessment of any class
of property in any County, District
or Ward shall, as a whole, be raised
or reduced, and otherwise changed
on a percentage basis, by the State
Board, reasonable notice in writing
must be given to the Chairman of
the County Court, or to the County
Cou;t Clerk , of its intention to
change the assessment, whereupon
proof by affidavit or -deposition may
bee submitted by the County Court
Clery or Chairman, in opjsition to
such change. In other words, before
the State' Board can make a change
in the assessment, it must give an op
portunity to the County through the
County Judge or County Court Clerk,
and to the property, owner, to offer
proof In addition to what is now
being taken. When the proof is all
in on both sides, the Stite Beard will
then take either of two courses,
that Is certify the proof and assess
ments back to the County Board of
Equalization for reinvestigation, or
it may pasa on the proof itself Just
like the Supreme Court wou!4 do in
a lawsuit. If a more perfect system
can be devised for equalizaing as
sessments, and if the interests or
each taxpayer can be more safely
cuarded, we . would like for such
system to be outlined to us.
Before the adoption of the pre
sent law, each County was left to
protect itself against a higher assess
ment than prevailed in other Coun
ties; If you cr-n concieve cf a Judi
cial system, composed cf various
Chancery Courts and various Cir
cuit or District Courts, without a
SuDreme Court to reconcilo conflict
ing opinions rendered in these var
ious subdivisions, you will have a
Judical system which would corn-
Dare favorably with the systom of
tax assessments which we had in
Tennessee prior - to the passage of
Senate Bill No. 77.
Briefly summarized, before the
ass.vsment is mide in 1920, it will
pass through the following stages:
FIRST The Chief Tax SUtirtician
will establish the value of the prop
erty throughout the- State, discov
ering the unasweted and grossly
SECOND A copy of his work will
be furnished tho County Tax Assessor
in each County in the State, to be
used by the County Tax Assessor as
a basis and as a guide.
THIRD The County Tax Assp"or
will make,-the local assessment, it
heine his duty to see each taxpayer
in person and each taxpayer will be
given an opportunity before the Tax
Assessor. ' i '
FOURTH The assessment will go
rmm the County Tax Assessor to the
Conntv Board of Equalization, where
the taxpayer may again appear and
cnirM Th assessment, will go
from the County Board of Equallza
Hnn to the CMef Tax Satistlclan
where the tax payer will again be
given an opportunity to file prooi.
oivTti TVin assessment Will 6
th chief Tax Statistician with
his final report, to the State Board
" - . j .
Enualizatlon will then give addi
tional opportunity to the taxpayer
to make complaints and have same
pTn.HTH-The State Board will then
either hear and determine the mat-
uaoif or remand it to the coun
ty Board of Equalization for a rein-
This statement Is made to aUay
any fear which may be in the mind of
any taxpayer about any snarsnoi
nasMsment being placed upon his
nroDertv without his being given, a
full opportunity to be heara.
Leonidas Polk Chapter Meeting.
Leonidas Polk Chapter recently had
a most deliehtful meeting, social and
hnainooa at Mrs. N. E. Beck's. There
were 42 members with that distinguished
overseas Red Cross nurse, Miss Mary
Rwitrimrt. as ffuest of honor. One new
"""BB" i r
member received, iVJrs. Hugh Smith
The Chapter service flag with its 42
stars and corresponding names will,
for safe-keeping, be deposited in one of
the bank vaults. A certified list of
those Confederates who have received
(fnnnr will be Dnnted in a
VIVOQO V - m
book of which one copy will be kept in
Union City and another will be deposit
ed in the archives at Nashville.
No Balance Struck.
wii. AA vour vacation cost
"Can't tell as yet. I camped with
a country cousin. I have a wife and
three children. He'll visit me next
winter with six children and mebbe
an aunt or two. . The difference is
The Obion High School
Not in several years has our city
school opened under more auspicious
circumstances. The faculty Ts com
plete and organized and working in
harmony under the efficient leader
ship of Prof. C. L. Ridings.
This is not the first work Mr. Rid
ings has done among us. It will be
remembered that several years ago
Obion was placed on the map as a
school under his direction as prin
To establish and maintain a first-
class school, several factors are es
sential. A school building with am
ple grounds for play and recrea
tion , a capable and well organized
teaching force with plans for the
work to be accomplished in the var
Then we must have the children
with active minds in healthful bod
ies, an active energetic Board of Ed
ucation that recognizes tho needs of
the school and willing to work to
accomplish the ends desired.
Standing behind r-11 these forces
must be the patrons the fathers
and mothers who are willing to co
operate with the teachers and the
board in every movement that tends
to "advance the cause of education
and uphold the Btandard of morals
and good government.
The city of Obion proclaims to the
people that we have these essential
conditions with the exception of the
new building, and with proper or
ganization of our forces and the
willing co-operation of all the peo-
nle we shall attain to the high
standard of our ideals and realize
in our midst a First Class School.
The sanitary conditions of the school
are excellent; sanuary urmims
founts and toilets. None better.
Obion can supply the children
a regular army of them. Obion has
the teaching force; a wide-awake
well organized faculty. Our Board
of Education is composed of intelli
gent, hustling business men in full
sympathy with the spirit of progress.
Then here is the Parent Teachers
Association standing snoulder to
shoulder with the Board of Educa
tion and the faculty for better
The Eood citizens of the town all
stand ready to dare and to do what
ever seems best for the advancement
of the cause of education. We pro
pose to stand by the teachers and
the board of education in run sym
nathv with the work and ere willing
to cntribut of tnr means, qu tim
and our labor.
Tt. was a splendid scheme worked
out and adopted by. tho leaders of
tho school. A series or enieriau-
ments given at intervals will be ar
ranged and given from time to time.
Funds derived from this source will
he ftDnlied in purchasing individual
seats for such grades as they need.
Other denartmcnts are to be es
tablished including agriculture and
manual training together with , ath
letics, and we shall have a first class
high school with a modern ; well
rounded course of Instruction that
will meet the needs of seventy-flve
nor r.nt of all the people. The re-
mainine twenty-five per cent of pu
pils will be prepared to enter our
best schools and complete couo
nH university courses. Now lets
como on with the proposed new
school building and the neecessary
n,,inment. Plans have already
been formulated and you will hava
n mnnrtunitv to contribute ci your
means in this worthy enterprise.
Obion County Enterprise.
UNION Gin TESTIMONY
Home Proof, Here, There and
When you see Doan's Kidney Pills
recommended in this paper you most
always find the recommender a Union
City resident. It's the same every
where in 3,800 towns in the U. S
Fifty thousand people publicly thank
Doan's. What other kidney remedy
can give this proof of merit, honesty
and truth T Home testimony must
be true or it could not be published
here. Read this Union City recom
mendation. Then insist on having
Doan's. You will know what you
are getting. -
L. C Cloys, contractor and build
er. Cheatham St.. says: "I had a pret
ty bad spell with my kidneys Just
after recovering from the grip. My
back pained me most of the time, es
pecially mornings My kidneys dldn t
act properly, either. I read about
Doan's Kidney Pills and got a few
boxes at the Red Star Drug Store
and it didn't take them long to re
lieve my complaint and I have felt
well ever since." ;
Price 60c. at all dealers. Don't
simnly ask for a kidney remedy
get Doan's Kidney Pills the same
Mr. Cloys had. Foster-Mllburn Co.,
Mfrs., Buffalo, N. Y.
Grass and Field Seeds of all Kinds
Also Corn, Oats, Chops, Shorts, Hay and Bran
Everything for the Feeder
Try our Tennessee Hog Feed. Best and cheapest
hog feed on earth. We manufacture a complete line
of mixed feeds for horses, , mules and cattle, all scien
tifically balanced and guaranteed to give satisfaction.
HOWELL GRAIN MEED COMPANY
UNION CITY, TENN.
W. D. WILLIAMS, Manager,
EAST MAIN SI BOTH PHONES: Cumb. No. 20; Home No. 68
TO BUGGY OWNERS:
I wish to announce that I have a new machine
for mounting buggy wheels with rubber tires;
also am prepared to do all kinds of buggy paint
ing. All work promptly and carefully " done.
1 buy second-hand buggies.
R. A. PARDUE
Phone 43 corner main cc niiruai.
'The girl Is pretty, I'll admit, but
if you hadn't turned to look at her
you would not have collided with the
other machine. The other side is
going to summon her, too:"
"Let 'em summon. If the Judge
has any eye for beauty, he'll turn
SOMETHING TO EAT
For Everybody Where? Down at our house. We buy
all we can and sell all we can; buy as cheap as we can
and sell as cheap as we can. When you get hungry, see
us or call us and we deliver the goods. We try to have
everything you want Best in all lines. Everything in
Vegetables, Fruits and Melons the market affords. Every
thing in Canned Goods, from the cheapest to the best.
Our Meat Market is second to none Beef, Pork, Lamb
and Veal; Sausage, Weiners, Ham, Boiled Ham and
Mince Ham. ,. t
: Come to see us. We will trade with you if you have
anything to eat. - .
E. IP. GHRHSS.01VI
THE MILLING HOSPITAL
A Modern Surgical Institution.
Competent Trained Nuraea
DR. W. A. NAILLING. , . . Chief Surgeon
Union City, Tenn. Both Phone 4!.
RAYMOND E. WOOD
PERMIT NO. 2073
Will Vaccinate Your Hogs at
- -rr '- i
- - - Home 232-3; Cumb. 510
J. C. BURDICK
Wholesale and Retail
Reelfoot Lake and
Oysters in Season.
New location, East Main Street
Phone 185 UNION CITY, TENN
DR. I. GLOSSON
-Phone 1 2. Main and Third Sts.
UNION CITY, TENN.
Jake H. Park. P.D.S.
C. E.Opchurch, D D.S.
Both Phones 136.
Drs. Park & Upchurch
Mrs. Jake H. Park, Attendant
Office: Rooms 1, 2 and 3, NaillrogBldg.
Over Oliver's Keu uross Drug store.
n, r in vntittfiMflnn nun
Ul. Li III iuuuuuluuu, u.i.w.
Union City, Tenn.
Hogs Vaccinated; Serum Sold.
Telephones: Cumb. 812, Home 261.
WL Army Surgeon During World War.
"ties, and that la th rery reason that
what my . vacation. cosU." ,
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