Arkansas true Democrat., 1858-10-20


 10w WI
 Thecollector refers to his book, which be- ing in township and range order is easil kex- amined and replies:
 "TAe tract of land is valued at S-; &he State hx is $-; county tax S-. IA blank ieceipt is filled and on the tax-book, il medlaely opposite the description of the tra)t on thelpage left blank for that purpose, the col lector writes the name of the person who payy the taxes, thus: "John Smith," or "John Smith E agent for John Jones'" If person did notwlsh to pay on all of tract as assess. ed' the entry might specify the part paid on, so if a part was forfeited it might be known. with certainty which it was. Such entries would vary with the facts. Some would be like tbhi John Smith pays S- on 10 acres hereof il the N. E. corner as described in his deed fron John Jones'" The collector should De sworn and bound to enter opposite each tract, thename of the person paving taxes He shouh also be required to state to person applyingIto pay taxes on any tract of land on which some other person had paid the taxes. or part of hem, that fact, and refuse to receive it again. By the first day of March, all taxes would bepaid. Landbolders whether resident or non- -rdadent, would have to call on the she. riff and it sef.defence would be forced to ia scribe ther lands correctly. On the first day of March then let the collector return his hook to the cieK' who could copy it in few days ana 'ransp'' copy to the auditor. At the time of fturning let the collector make and subscribe sn affidavit that he has not collected any taxesEon any of the tracts of land opno. ste to whrh no name is written, but that the 'aAes que Pereon have not been paid Upon tn recelptf this book the auditor could add up the amount of taxes uncollected and credit the collectr herewith. These tax-books would be spall, none over fifty or sixty pages, ana could b bound in two or three neat vol tunes. ToFlSress a moment let us see what klod or reord they would make. If per son wishes [ make enquiries concerning tract of land, 1t nld be easily found and the per- son who padtaxes at once asceriained. There would be mol necessity of an hours search to find whether tnct of land was assessed for any one year. ltwould certainly be assessed and probably paid
 The tax hoks would all be promptly re- turned, tor sheriff could not get credit without mem. Being charged with the rate on the whole assessed value, they would be forced to snow what tracs were in default. Lands would not be twice oithrice assessed which is now the source of so much loss and confusion.
 Alter the poper credit had been given to the collector, tie auditor, at his leisur9. could examine the tG-book. Such tracts as had no taxes paid on tfem could be compared. If they belonged to ths State, or if they were exempt rom taxation under any general or special law. they could remain. If, however, there were any tracts propely chargeable with taxes the aud'tor could sue his warrant, directed to the collector of theproper county, reciting that cer- 'alh tracts' nanng them, were justly chargeable With taxes and EommaDding him, on specified day. to offer then at public sale, giving req sonable time forthe publication of the warrant by way of enlightenment. Instead of penal ties, and the long list of charges now tack ad ,o such sales specE a sum 10 be collected by such sherlff on each tact as his fee. The collector should be requird to return the warrant. with an assessment sitting to whom each tract was sold, or Ii not told, to state it. The return should be full md complete. In case of a failure to make return the collector should be charged with the full hmount. Or if itshould be thought best to dispose with all sales bv sherffs, let these tracts remoin in lbe audtor,s office for a given time, and then become the property of the State, liable to be sold at their assessed value.
 Necessarily crsmped for room ih the limits of newspaper ahicle, have sim ply sketched the outlines of aystem that will do away with the many evils under which we labor. The details can be filled in by the intelligent req der.
 It is due to others to say that this sysem is not the scheme of one mind, but of several. the result of comparisons, of suggestions and plans by men better able than the wrter to produce system The advantages ard ob- Jectlons have been canvassed and weighed the cost has been calculated and the result f the discussion and reasoning has been the belief that nothing short of some such mode will ap- swer the purposes of revenue law.
 The cost of book, clerks and copying would be from eight to nine thousand dollars. The hrst year the system is adopted, it will inrease the State revenue twenty thousand dolan, and oi the different equities still larger sum h. stead of confusion. all things would be plan and easy oi reference. Taxation of personal poper- ty might proceed in the usual way, but IS the lands and lots would be omitted from the tax book, It could be made smaller; the names would follow on evTy line and the tax. .hok of personal property night also be made oniools- cap paper so as to te bound and preserved- These are now seldom, if ever added correctly; are large, cumbrous.and hard to understsnd.- Tax-beoks now covring two hundred pges of large paper could be written on auire or half a quire of ordinary paper-could be correctly added and calculated. The anticipated Objec- tlon to the plan hereproposed is the costOf get ting the lists, booka and of copying. Ihave stated that there are millions of acres of land and at least two-thires of the town and city lots in Arkansas that pay no taxes whatsoever.- Get these on the tR-books for one year and the revenue arising threfrom would douby pay all expenses. Under he present system, enough is spent in litigation, in one year, to pay the whole cost of the propsed system. Thelonger this state of things fontinues the worse it be- comes, and such legsation as to make three years possession titk does not remedy, but in- creases the evil. Ase ess aH the property at its fair value, and you 0ud reduce the rate of taxation down to onetenth or one-twenteth of one per cent; or keePng it at it's present rate. might have such asurpus by 1865, as to be able to pay off the indebtedness of the State on ac- count of the banks. and enable Arkansas to as- c,,,,,o tbat ctafiop op1an.x nar c;c+are .kat bar