New Orleans Republican. [volume] (New Orleans, La) 1867-1878, 1870-05-12
CITY AND STATE ASSESSMENT.

l
The great mass of the people who pay
taxes which go to support our State ana
city government, have no very clear ioea
how the money is raised. The constltu'
ton of the State says that ''taxation shall
be equal and uniform"
In what way is this provision OF the
constitution complied with? BY assess
ing uniform percentage on the value
of all property, real or personal.
But ho,c is the value of property de-
termined? The answer is by assessme nts.
This brings us at once to the real ques-
ton. If the assessment of the value of
property is a just and equitable one, the
conditions of the constitution are COM
piled with, and the taxation is equal and
uniform; but if the assessment is not just
and equitable, then the provision of the
constitution is violated, and taxation Is
not equal and uniform.
The duties of an assessor, when pro-
perly performed, are the most onerous OF
any perhaps in the State. 1t requires
men of large experience in the value of
property-men who are conscientious,
and not easily induced to swerve
from the strict line of duty
by personal friendship or through
fear or favor. Every good citizen is in
terested in seeing the law honestly and
faithfully executed, so that every man in
the community pays taxes in proportion
to the amount of property over which
society throws its protecting agis. Un-
fortunately this has not been so heretofore.
The assessment of property, real and per-
sonal, in the city, at least, has been very
unequal. In some cases property has
been assessed Tor great deal more
than it could be bought for; while
property either opposite or adjoin-
ing, and much more valuable, is not
assessed for half of what it could be sold
for. A great many Instances of this I'M
equal assessment can be found all over the
city. As rule, it may be stated, without
fear of contradiction. that the properties
owned by small tradesmen, mechanics and
labering men who have labored, and strug-
gled and pinched themselves and families
for years, SO as to be able to have small
house and lot of their own, find their
taxes, insurance aud repairs amounts to
nearly as much as fair rental, and are
upon an average proportionately half as
high again as the property of those whose
incomes are counted by the thousands of
dollars.
The assessment of the small properties
have been pretty regularly increased
while the assessments on large and valu-
able property has in many cases been re-
duced, instead of increased. This is mainly
in consequence of the owners of small
properties not having time to lose to Sc
cure a reduction of the assessment; while,
on the other hand, large property owners
lose no opportunity to get their property,
assessed by favor or otherwise, at the
lowest point; and after that they frequently
appeal to the Board and succeed in getting
still further reduction.
All that we have said of the assessment
of property by the city authorities is
equally true of the State assessment AL
though the State assessors have hereto
fore copied from the rolls of the city, and
vice versa, each making changes here and
there for their own purposes, or for the
accommodation of their friends, some
very curious cases Of this kind can be
found by looking for them-cases where
the same piece of property is assessed on
the State books for more than double what
it is on the city books. A still more care
full examination of the assessment records
will show that there is large amount of
personal property, and some real estate,
which is not on the rolls.
We have merely pointed out come Of the
defects and short comings of the old sys-
tenn of assessments, and in day or two
we propose to show. by figures. the truth
of what we have noted. Our reason for
drawing attention to the subject at this
time is that, as we have new set of As
SCISSORS, for both city and State, we expect
they will correct the wrongs. abuses, and