Date of Award
Master of Science
C. E. Allred
Taxes on farm property have increased from a rate represented by the index of 100 in 1914 to 253 in 1927. During this same period prices received for farm products increased from an index of 100 in 1914 to 209 in 1919 but dropped to 126 by 1927. This represents a tremendous burden to agriculture and in many regions and types of farming the taxes have practically confiscated farm earnings.
The general property tax is the means of raising the greater share of the state and local revenue. Indeed in many of the poorer counties of Tennessee there is not any other means of raising the revenue. Keeping this in mind one can very readily see that as the valuation of farm lands increase with a corresponding decrease in the comparative ability to pay, the farmers in these poorer agricultural counties have cause for much complaint. Especially since the advantages that are supposed to accrue from the increased expenditures have failed to materialize.
It is the purpose of this study to take Overton County as a representative of the large class of agricultural counties in Tennessee and to find (1) conditions as they actually exist, (2) make an analysis of these findings and determine whether or not the people are overburdened with taxes, and (3) to present clearly a suggested program for improvement.
Powell, James Curtis, "Farm taxation and county government in Overton, Clay and Pickett counties. " Master's Thesis, University of Tennessee, 1929.