Arkansas true Democrat., 1858-02-09
Assessing Lands for Taxation.

Assessing Lands for Taxation.
 We give below an extract from letter recelv- ed few days since on subject important to every taxpayer Though the writer did not express wish for the publication of his letter, yet, as it is written on a subject of such general importance and in plain and candid style, we, in the hope that it may do good, publish that part of it relating to sheriffs and their duties as assessors It is undeniabe that land owners have heretofore been too careless in respect to having their lands properly assessed, as is shown by the fact that many of the most valuable lands in the State have been sold for non-pay- ment of taxes, and that, in some counties, large proportion of the lands are held under tax titles While we do not indorse all our friend has written, we think his argument has sufficient merit in it to commend it to the at- tention of our readers:
 "DEAR SIR:
 I have received from the Auditor circu- lar of instructions relative to assessing and col lecting the revenue, in which he calls attention to the many mistakes made in listing lands for taxation. No doubt but that a great many of these errors are owing to the carelessness of the sheriffs, but the greater part of them are due to the negligence of the owners of the pro- perty or their agents. Out of three hundred land owners in my county, not more than fifty gave me descriptive list of their lands, and of that fifty, not more than one half of the lists were correct. The others referred me to fomer assessment lists, or to the record of deeds in the clerks office, and estimating their number at two hundred and fifty, owning on an average five tracts each, then allowing me ten minutes in which to search for each tract, you will see that it would take me twenty-six days of eight working hours in each day, in which to get description of their lands After this labor, there is then no certainty that they are correct.
 Men, in all other respects prudent and eco- nomical pay DO attention whatever, to the list ing of their property, nor seem to care whether it is properly taxed or not, but should they find their lands offered for sale blame everybody but themselves, and especially the clerk and sheriff. They regard the sheriff as public ad- ministrator of all the real estate in his county, think it is his duty to know the ownership of each tract of land and to keep the run of all sales and transfers
 Is it not singular that man will toll for ears to obtain home for himself and children, yet pay no attention to its preservation, appear to ! feel no anxiety to whether it is forfeited or sold for taxes, and finally when it is lost, curse all officers from Governor down to sheriff, and call himself a much injured man? | The law wisely provides that the assessor of each county shall give public notice of the fl- | ing of his assessment list, which remains in the clerks office, subject to the inspection of all persons interested, who, if they find errors therein, may appear at the proper term of the county court and have those errors corrected. Yet not one in hundred avail themselves of this privilege. Men who will hunt three days in the bottom for an estrayed COW, and think themselves well paid if they find her, cannot possibly find the time to examine the assessment list to attend to the special term of the coun- ty court.
 As general thing men more particular about buying personal property than real estate. If the reputed owner of land executes deed it is all the purchaser asks the chain of title Is seldom examined and the tax books never The result of this careessness is that lands are sold by persons who never had title, or if they had it has long since been lost to them forever. Despite the money panic, lands are rapidly en- hancing in price. old titles are being examined, new lands entered and cleared, and general excitement prevails. It seems to me that now is the proper time to call the attention of the people to these things.
 Do, pray you, advise them to give the as- sessor plainly written list of their lands-never refer him to old books-if they cannot write, bring their deeds or receipt of the receiver; if their deeds are in the clerks office, go pay the recording fee and take them out and then, after the assessment list is fled go to the clerks office and assure themselves that the assessor has done his duty correctly. Failing in this, they de- serve to have their lands sold, and placed in the hands of men who have prudence enough to l take Care of their interests"