Transcribed from microfilm and contributed by: Charles A. Sherrill, 1992
A project of the Bradley County Historical Society

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Year 1857, Petition Number 37_

The Memmorial of a citizen of Tennessee

To the General Assembly of the same

Your memmorialist would very respectfully represent that whilst your Honorable Body are anxiously engaged in devising a system of Assessing the taxes of this State which shall be as equal & as perfect as possible, a radical error has been entirely overlooked.

Your memmorialist refers to the constant practice under the old laws of the Justices of the Peace in appointing themselves to the offices of Assors. It was evidently intended that the offices of Assessor & Collector of the taxes should not be allowed to be connected with the ballot box, for fear on the one hand, of corrupting its purity, and on the other, of obstructing the faithful performance of Official duty; but this intention of the law is clearly evaded by the Justices uniformly appointing themselves to the Office of Assessor.

From the experience & obseration of “thirty years” as a tax payer, your memmorialist is confirmed in the opinion that more evil has sprung from this indelicate custom – _not law_ – than from all other faults in the revenue system; and that untill human nature greatly improves, it will be utterly impossible to have the reveue laws equally & justly fulfilled unless this custom is abolished.

The reason, your memmorialist thinks, is obvious. Each Justice naturally wishes that his constituents should be taxed as low as those in any other district. This has its influence. He also likes his friends better than his opponants, and this has its influence; and having _no superviser over him but himself_, he does as he pleases; and hense while this custom exists the revenue of the State never has and never will come up to the expectations of the Legislature. And more over that there allways will be just grounds of complaint of unequal taxation.

Your memmorialist therefore entreats your Hon. Body to put a stop to this indelicate practice, the burlesque on elections, wherein a man virtually appoints himself to office. Let this be done, let the Court appoint suitable persons outside of their body to assess the taxes, & let the court act as supervisors. Then, & not till then may you expect the revenue laws to be properly enforced, and fair & even justice be had.

Your memmorialist believes the Justices of the Peace of Tennessee to be a highly respectable class of _men_; but the thinks they are nothing but men. He therefore entreats the General Assembly, and he thinks it the duty of the same, not to place before the Justices any temptation to do wrong. “Lead them not into temptation: is the prayer of, Very respectfully, Your fellow citizen,

[signed]

P.J.R. Edwards of Bradley County, Tenn.

Dec. 5th, 1857

Hon. Mr. Hill of the Senate

Dear Sir,

I take the liberty of sending you the foregoing memmorial, because I have seen that you took an interest in the discussion on the subject to which it relates and manifested a desire to have proper laws enacted in relation to the same. If you think it unworthy of notice, you can throw it aside but while the pen is in my hand I wish to say that from long observation there is no one thing that I am more certain of than that the Justices, making Assessors of themselves is a most fruitful source of injustice. A system of favoritism is shown by perhaps more than half of them. Each one seems to fear that he will be charged with assessing property higher than the Justice in the adjoining district and so we have a regular set to to see which shall be the lowest. The law requiring them to compare their assessments is all a farce, they will be their own suppervisors and so it amounts to nothing at last.

My own opinion is that it matters very little whether you have one, or a dozen Assessors, if they can be exempted from improper influences. But while men appoint themselves to office, and then are the _only_ Judges of thief own official acts, we may expect wrong to be done, a deficient revenue and a dissatisfyed people. I hope you or Mr. Whitthern[?] or some or all of you, will give this subject the consideration that it merrits. I am sure that you cannot fail to see an evill [in] it, and I shall afford myself the satisfaction to believe that you will apply the proper remedy.

Having very little personal acquaintance with you, I will refer you to the Speaker of the Senate for any information that you may wish in regard to your very obedient & Humble Servant,

P.J.R. Edwards

P.S. While writing the above I was under the impression that you was the Mr. hill that was in the legislature some twenty years ago, with whom I had some acquaintance, but I have since learned form Mr. Waterhouse that you are not the same; yet as the communication relates to the public affairs which are before you as a public man. I hope you will excuse me for the freedom I take in sending it to you and that you will give it that consideration and attention that it may deserve. You will perceive that it relates to the custom existing before the late ass[ess]or law, because the Legislature seem disposed to adopt

the old law without amendment. E.
_”_