Arkansas true Democrat., 1858-05-18
The Levee System

auopted, Tn It's emDnonc state, Tn this county, and to place before the unintiated the cause of the present unhappy condition of our alluviaI lands; and while taking cursory glance at the past and present state of our county, it is to be hoped that the late freshet which submerged great proportion of our valuable soil, will teach the citizens of the respective counties directly oenehted by levees that the policy adopted heretofore In reference to our protective acts. is not that which will guarantee Us ultimate safety against the encroachments of a more than ord
 nary freshet. Small ridges of land, fit only for the successful cultivation of bulbous roots- elevations whose base resembles notinapplicably the visage, and whose apex approximates the dlmentlons of the most prominent feature on the lace of their originator--are but suicidal at- tempts at ultimate redemption from the body ot water that traverses the channel of the Mis- slssippi river each successive year.
 The law constituting system of ad valorum taxation for the purpose of constructing the re. qulste embankments along the margin of the rivers that affect us, does well enough as far as it goes but 1t falls far short of the power and strin- gency that should be brought to bear upon those who are the recipients of the funds collected for levee purposes and expended without due dis elimination as to the requirements of the law. Heterogeneous mass of logs, stumps and mud. no more constitutes a evee in the true or i'm piled acceptation of the term, as used in the last acts of the State Legislature. than nlunoe Tn mud puddle constitutes an ablution, or that the common multiple of four is the the square root Of seven; and the present old levees in this county, succeed about as well in keeping out q more than ordinary water as the gymnastics of Don Quixate did to revive chivalry in the sunny land of Hsporia when Knight-errantrv was but a synonyme for an alteration of the mind. It IS true, that we are better guarded than prior to the passage of the law that our lands have improved in value under its influence, and that the wealth and strength of other States have appeared among us to assist in the work of re- dempton, but while we are willing to concede all this, we are still forced to remember that we have paid without hummer a heavy tax have contributed our aid in guarding the levees, and finally have had the qualification @ of seeing the water pay its respects at our doors in short, have paid the piper handsomely, when- ever we have danced,
 It might be inferred from what I have said, that the levees of Chicot county are poor in comparison to those of our sister State over the way, and that very slight excess of water in the Mississippi river would entail nundation upon her citizens. This is not the case. Her levees are equal, if not in the aggregate supe- rior to those of Washington county, and are adequate to our ordinary pressure from without, but they are far short of the requirements of the law, and too often jeopardize the wealth of erinhabitants-hencet their inefIicency. I have said that the law is inadequate to the exgences of the case, that it is defective in point of mnuteness of specification, so far as regards taxation, for it is a notorious fact that lands con- hrmed as swamp, and taken up by scrip as such, are exempt from taxation because of their high elevation; and after shall have glanced at a few of its most prominent features, am satisfied that those who have examined the workings of that law, as understood and promulgated by its originator after taking an impartial view of the present state of affairs, will sustain me in the suggestions that may hereinafter be made, with an earnest hope that the next State Legislature will give the levee law mature deberation and leave no imperlections therein whereby it's con- stitutionality may be questioned. It will be remembered that the act approved 7th January, 1857, contains the following specifications: "All trees, stumps and logs, shall be removed from the foundation of the levees; a ditch at least three feet wide and three feet deep shall be cut in the center of said foundation, and the levees shall be made at least three feet above the highest water mark, and shall have at least six feet base for every foot in heighth, and shall have such width on top as the inspector shall think necessary" Again, section IA of the original act, and section If of the supplement tary act, (which is intended to be substituted in lieu of the 14 section of the first, and which being word for word the sanae as the first, is therefore superfluous,) commands the county court to levy tax all aluvial lands bene- tited by levees, commencing with the year, A. D. 1857, and to be collected annually thereafter; said tax to be fixed by the said court at not less than one fourth of one per centum upon the assessed value of said lands; " Provided, That no land which shall be so taxed for levee pur- poses to raise said tax, shall be valued at less than ten dollars per acre." Here then is ques- ton open to discussion. If the constitution of the State of Arkansas expressly declares that mo one species of property, from which tax may be collected, shall be taxed higher than other species of property of equal vaue," (see revenue section 2,) how is it possible for the Legislature to impose a valuation of ten dollars per acre on lands that have been and are still assessed at not less than three oollars per acre for State taxes and that act be declared const- tutional? If the originator of the act desired to obtain greater amount of revenue bv in- creasing the value of the lands, why did he not have them assessed at the State rates, and then increase the per centum for local purposes? A tax of three per centum upon the usual valua- tor would certainly have realized to the board of commissioners a revenue equal to that ob- tained at one fourth or fve-eighths of one per centum from the lands taxed at ten dollars. and 'hen the constitutionaty of the organic act would have been fully sustained
 Much has been done, but much more must be accomplished before Chicot can be considered perfectly safe from the encroachments of high water The breaches made in the levee during the late rise, have revealed the fact that the levees heretofore made have been constructed over logs, stumps and brush, while four feet base to one of elevation has been the frequent rule. The prosperity of this county demands calm investigation of the present inconsistent cies found in our laws touching internal improve ments, and shall have occasion to notice more a4a;l Y,,opv bar md