The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1871-02-16
special Me-.age from the Govern.


The immediate necessity of correcting some
of these demands that | bring the whole
subject under your review without awaiting
the development OF such objections 60 the
law as may require further time to put them
In proof
The law as it now stands. provides the as
sessments Of lands shall be made every year
Costing from fiIty 70 sixty thousand dollars.
as that service does, Il becomes our duty To
consider whether or not we can effect
wise saving by extending the period be-
tween those assessments.
An equitable distribution Of taxation Is
the object OF assessment. The changes that
take place in the values Of different landed
estates. may be held u go on for two. three.
or, perhaps. even four years, without any
important disturbance In the relative uni
formity of their assessments.
Thirty per cent. OF the assessment OF
WashinSton County has been cut of by the
Board OF Equalization, with the ayowed
Intention, l am assured, Of reducing the
amount OF taxes payable 10 the State, Ia or
der to leave all the larger margin for the
taxes 10 be made payable for local eNpendi-
lures! On this special ground, and on the
general ground set forth above. l recon-
mend that, predicating the assessment on a
specific basis of uniform application
throughout the State. you adopt the rule of
adhering in the assessments 70 the indiyidu-
al responsibility Of the property -owner and
r.
right of appeal, when those two differ 10
the Boards OF Supervisors.
The percentage payment given assessors
does not work satisfactorily as a rule with
out limitation. In bringing the personal
interest of that officer to confront the per-
sonal interest of the taxpayer, IL presents,
it is true, guarantee for the fullness OF
the assessment and should. therefore. be
sustained when this advantage Il not more
than counterballanced by co-eXisting disad-
T.f Haaau
that the per cent. paid the assessor does not
give him sufficient inducement To devote
himself to his work zealously. propose 20
limit the operation Of neutrality-suspicious.
by fixing the minimum compensation at TWO
hundred aud fifty dollars. In the richer
counties where the percentage paid amount
to a sum much in excess of the actual value
of the work. the principle Of tho Individual
interest of the assessor, in favor OF the tutt-
ness of the assessment. II not worth, Ia prac-
tice the amount Of money which may be
saved by limiting the system Of percentage
payment To a maximum of fifteen hundred
dollars. The maximum on the one hand. AID
that minimum on the other. an allowance Of
five per cent as commissions 10 operate
within those limits, will give ample COM
pensation and reasonable assurance for a
faithful assessment. without additional
burden on the public under the plea Of
service to the counties. Chapter Ill. See
ton /, Article ,, OF the Revised Code fixes
the compensation of assessors at i've per
cent with "A minimum and maximum Of one
and five hundred dollars; the sum proposed
by me, while greatly In excess of this, will
not be held To be eXtraVagant. when the
changed condition of affairs and the large
excess of labor necessary 20 the work is
properly considered.
Apart from our duty to the taxpayers,
excessive incomes from Office are calculated
10 lower the motives governing public life.
In government OF the people, ike that OF
the new order of things. we must see To II
with jealousy, that the taxes taken from
the poor shall not be applied TO the creation
OF fortunes for public servants. On these
grounds call your attention to objections 10
the present system Of assessing "a well rs Of
collecting the revenues. The law rs IL now
stands, am assured. yields 10 the assessors
in some counties I'm this State, from five to
eight thousand dollars for few months
work, work that In former times H. shown.
by the passage above rccited from the Code
of 1857 To have never exceeded ma1tmuH
of five hundred dollars.
On the subject of tax collections. / beg
leave TO call your attention To Chapter III,
Section 2. Article of the Revised Code the
allowed under that law for all
taxes collected was fixed at the rate of five
per cent. on sums not exceeding three
thousand dollars. and on all sums i'm cx-
cess of that at the rate of three per cent.
The State tax will hcnccfOrth be consider
ably higher than IL was formerly because of
the greater breadth and more searching
functions of a government of universal free
dom. The school tax is n constant addition
to the taxes hereafter and may be held To
represent an average increase of our taxa
tion To the extent of, | presume. one hum
dred and fifty per cent. The superior vigor
OF a system Of free labor will call for more
active discharge of those local duties which |
constitute subjects Of taxation in the sever
al counties. This. too, is another ground on
which we may look in the future for large |
to the amount of taxes collected !
under the old order of things. With per- |
manent increase in the amount to he collect |
ed of very probably, two hundred per cent, !
we may very well conclude that. IL the sum |
recited from the Code OF 1857 paid the tax
in old times, that percentage Is |
now sufficiently high.
The taxing power under the control OF /
the Boards OF School Directors is said in /
many instances. To be exercised with unnec- /
essary severity. Schemes for brick-houses |
and extravagant salaries to teachers give 4
concurrence TO these charges and entitethem 4
to full consideration. To obYiate any such /
abuse Of the trust placed in the hands Of
these officials, IL is Of great Importance that /
we remove the selections Of men for the |
School Boards from the suspicion or the
of system of rewards for local
politicians. With that view i recommend |
that the per diem Of the School /
Directors be abolished and that the only re- /
ward for their services shall be that very /
high one Of assignment to "a most honorable |
duty. While saving thus for the School |
Fund thousands of dollars, expended now \
in useless sittIngs of Directors. we will give /
10 our school administration that vigor and /
purity OF purpose which are obtained /
throughout the States of the North by a |
BY stem of unpaid Boards of Directors.
The colored people have shown a highly /
zeal and public spirit la refer /
ence to school houses and school sites. In |
the county of Holmes. | am Informed that /
they have donated six or seven sites and /
for school houses. A similar re-
sponse to the school law may be expected |
On the part of the whites. And there can /
be no doubt of the policy Of resting the /
operation Of the school law, a. far as pOssi- /
bic on the spontaneous action of the people. /
!, therefore, submit to your honorable bod 4
les that further limit be set upon the pow
sr of taxation for school houses, so that the |
structures shall be of the very simplest |
save when the appeal of that fact
20 the public spirit of the citizen shall have |
brought out, as IL will in most cases, an eff
ective cooperation from private individ-
lals.
The +" teachers fund" Is a head Of taxation |
which may be well reduced within smaller |
If we are 10 judge by the sala-
lies given to teachers. My message Of last
session on the subject of public schools,
page II, appendix To Home Journal OF
800 cites the fact that the cost Of teachers
according To the statistics Of the National
Bureau OF Education, Is $3.50 per pupil OF
he daily average OF attendance, thirty-two
pupils representing that daily average at
the cost Of teaching each school
IN the average of the several States and /
Territories covered by those statistics,
mounted to but 1904 per annum.
Our school system Is but an infant estab-
ishment. We ought to be content at pres
mt with placing II in operation on very
modest basis. Its success put I'm evidence
II that level, we can advance gradually by
udicious steps; but we will risk every
hing of its future If we load IL now with
burdens beyond It's strength. The simp pier
clements OF knowledge are the great subjects
o be dispensed TO the people now; and we
certainly show a lack Of wisdom I'm hazard