8 Tenn. L. Rev. 106 (1929-1930)
The Tennessee Income Tax Law of 1929

handle is hein.journals/tenn8 and id is 110 raw text is: TENNESSEE LAW REVIEW

THE TENNESSEE INCOME TAX LAW
OF 1929
T. 0. TROTTER, JR.
The State of Tennessee, during its long existence, has seen
many different kinds of taxes assessed against its citizens: land
taxes, personalty taxes, inheritance taxes, privilege taxes, fran-
chise taxes, luxury taxes, tobacco taxes, road taxes, poll taxes,
etc. But in April of the year 1929 a new tax made its ap-
pearance, the Hall Income Tax Law. Of course, the citizens
of Tennessee had long been accustomed to the existence and op-
eration of the Federal Income Tax Laws, and they knew too,
that some of their sister States had lexied taxes on income.
Further, the more astute of them knew that there was a pro-
vision in the Constitution of the State of Tennessee authoriz-
ing the passage of income tax legislation. But never, until
April 10, 1929, had the citizens of the State seen on their own
statute-books an Act providing for the taxation by the State
of Tennessee of the incomes of its citizens. This new statute
naturally caused a vast amount of comment throughout the
State: What did its ambigious clauses really mean? What pres-
ent taxes did it replace and what ones did it merely supple-
ment? What forms of income did it include? What assurance
did the taxpayers have that its rate would not be increased each
year? Were the legislators at Nashville seeking to test the
truth of the axiom that the power to tax is the power to
destroy? Would it definitely put an end to tax-evasion, or
would it merely open the door to new forms of chicanery on
the part of taxpayers? Would its ultimate effect be to increase
or decrease the total amount of taxes which the State would
wring from its subjects?
These and many other questions arose as soon as Governor

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