Date of Award
Master of Science
C. E. Allred
C. P. White
Farm taxation and county government problems are among the most pressing issues of the day. The rapidly increasing cost of county government brings up the question of the cause of the increase, as well as the more important one of how the cost may be reduced, or a better quality and quantity serrice secured for the same money.
Taking 1914 as 100, taxes on farm lands for the United States as a whole have increased to 258 in 1927. During this same period the general price level increased only from 100 to 150. The question of finding new sources for taxation presents a topic well worth study and consideration; also, the more equal distribution of taxation among the various groups of people provides a topic that yields fruitful results of investigation.
An effort has been made to find weaknesses that may exist in the efficiency of county administration, including the levying and collection of taxes, and to recommend changes that would result In increased efficiency.
Seymour, A. C., "Farm taxation and county government in Tennessee. " Master's Thesis, University of Tennessee, 1930.