The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1871-01-26

STARTLING DEMONSTRATIONS
OF THE INIQUTTIES OF
RADICAL LEGISI4A-
TON.
EnequnIiffes, Exfrnvagance. and
Proafgacy, Am Admitted
IT'S MODE OF VALUATION OBJ
JECTIoNABLE.


JECTIONABLE
The Revenue law of 1870 has not yet been
placed on trial TO any considerable extent.
beyond the making Of its assessments. And
the only experience obtained on these goes
simply to point out inequalities OF valuation
for which the Board of Equalization IL in
operative. That Board Is all very WELL per-
haps. for preserving uniformity with It's jul
risdiction: but the question remains yet 70
be settled as TO the best means OF preserving
uniformity of assessment throughout the
State. The political complexion of the in
finences under which the several assessors
and the several Boards of Equalization acf.
gives, naturally, q complexion 20 the as
sessments; for we may look for unjustly
low valuations of land, for example, In
counties where the landed interests over
shadow popular action, and we may. on
the other hand, look for unjustly high valu-
atoms of land where the temper of the men
| in Office is ready to respond to the demands
/ of spirit of agrarianism.
The difficulty of equitable assessment is
generally so great that all plans for its OBJ
| tainment are open necessarily TO more orless
objection. As a whole, however, know OF
none that combines promise of satisfactory
results with facility of application TO a de-
gree equal to that of classification OF lands
on the basis of their production. If lands
l averaging, or capable of averaging, on a
series of years, 400 pounds of lint cotton or
4 "a
forty dollars. a basis of something like =
general equalization will have been arrived
at by valuing lands in the ratio OF their av-
| efage production of cotton or corn. "A neid
yielding an average OF 800 pounas OF lint
cotton or 80 bushels of corn will, on that
basis, call for a valuation of $50 an acre. and
/ ali intermediate yields for intermediate
valuations. The basis of yalue-the pro-
duction-can be ascertained so readily oy
inspection that this plan brings the judg-
4 ms of
science of the land owner; and takes that
conscience from the loose ground or cues
tions of relative assessment to the nIm
ground of the actual fact OF the production
of his farm.
Uncultivated lands different in soil from
the cultivated part of a farm appear to me
incapable of any system of valuation. save
that made on the oath of the proprietor, and
all such proof should be made to rest. as all
such valuations whatever should be made to
| rest, on the price the property would bring
in cash.
THE IMPRISONMENT CLAUSE.
Section IL provides that defaulting tax
payers shall be imprisoned until they shall
have paid their taxes. In the case of those
who own property, sufficient remedy is
found in the power to collect their taxes by
a sale of their property. So far as it applies
to them the provision is clearly unnecessary.
Every article Of property made subject to
sale for taxes, this extreme remedy OF I'M
|
cases amongst even the class of people who
pay only the tax on polls. Waving all con-
sideratiens of the cruelty of the provision,
submit that, while it is true, good moral
effect may be obtained by holding the citi-
zen up to his duty to the State, the mainte-
nance of man at the public expense during
an indefinite period of time, because of his
default in the sum of the poll-tax, Is very
questionable measure of revenue. l recon-
mend the repeal of this eleventh section, and
suggest in view of It's penalty that the tax
payer in so defaulting, shall be declared in
capable of sitting on jury, and deprived
of other privileges as citizen, so far as an
| enactment of the Legislature may constitu-
tionally infliet that penalty upon one who
shall have failed in his obligation to the
State.
SHE FIFTY PER CENT. CLAUSE.
Section I3 of the revenue law provides
that the tax collector shall proceed on his
. duty Immediately after the assessment
rolls shall have been placed in his
hands. And these rolls are not required to
! be so placed before the first Monday in Octo-
Der. The section then directs that the lands
of detaulting taxpayers shall be advertised
for sale on the first Monday of the follow
ing February, and actually sold on the first
Monday in March. And it directs that the
fact of default up to the period of sale shall
. increase the tax liability of the property &c
! the extent of fifty per cent. Where lands
are designated by system of changes on q
few characters of the alphabet and notation
as they are in this State, errors in their des-
ignation are occurrences almost common
Owners often pay taxes In consequence o.
this on lands of others, and find that the mis-
take has resulted in the sale of their own
lands. Absence, sickness, or similar causes
may, as the law now stands, subject good
citizen and prompt taxpayer to an irrecov-
cradle loss of his landed estate. Under such
a state of things, the penalty of the sale fol
taxes ought not to be made final tor the day
of sale. | recommend that sale be made
and the penalty attached as now provided
the land owner be allowed an opportunity tC
redeem the lands, but while giving hin
q twelve months for the purpose that he bt
!. subjected for the indulgence to the penal in
terest of five per cent. per month.
BOARD OF OBSERVATION-DISCLOSURES OF Elk
TRAvAGANT SCHEMES.
The power of taxation in the hands of the
Board of Supervisors Is at present virtually
unlimited. The principle of the municipal
system makes that power imperative after
a certain point. without the special consent
: of the Legislature. The issue of credits in
: the form of warrants. by the counties, is
crying evil. Complaints come to me of eX-
. travagant SCHEMES of improvement by
Boards of Supervisors in several counties
schemes that contemplate at credit rates the
cons ruction of bridges and court-houses
to an extent which threaten the taX-pay err
with grevious burdens. l recommend thai
the power of the Board of Supervisors bt
limited TO a taxation not exceeding-exclu-
s sive of the school tax-two hundred pei
cent. on the State tax and that its au-
thority to issue warrants be placed under
. such restrictions as shall protect the tax
l payers against fraud l recommend fur
] Their that the Board of Supervisors shall
hold one court year, to be denominated
l Court of Claims" and that nc CLAIM
Y against the county shall be allowed for any
3 purpose at any other time than that provid
z ed for the term of that court.
4 PUBLIC NEUTRALITY-SUSPICIOUS. INcREAsI
D OVER FORMER YEARS.
: invite your ettection, gentlemen, to tn.
z question of the expenditures of the Stat
. Government The administration which
? fails to show q spirit of honest economy In
9 the discharge of its trust, cannot. and ought
2 not to be maintained under q system Of
free suffrage. MY self-respect as a man,
and my interest as taxpayer, make me
J jealous of every outlay OF the State admin.
istration; and /. therefore. submit the ex-
penditures of 1870 in full detail, in order
to furnish you with any lights that they may
present to your reflections with q view e
!. reform In the interest OF more severe
economy.
As the quasi civil government of thi,
State since 1851 have been more or less
operated oy military power, must, there
fore, go Tor the nearest basis of Just com.
parison with the cost of our government il
I 1870. TO its cost in 1861. Even 1861 itself Is
an instance somewhat exceptional; but &C
also, be it remembered, was 1870 1 will
therefore, carry out the comparison in ful
view of these facts.
III ksEE EXHIBIT no. 15.)
For the Support of State Hospital .sl4 So
] For repairs on state Capitol 81 s4t
4 For repairs on Executive Mansion 44O5l
For repairs on Lunatic Asylum Is 81
For State Tax overpaid 1867, IS, Co. Los.
For Common School Fund . Ass
For State Normal SchooT-- 400
For Code. ROO(