The New Orleans bulletin. [volume] (New Orleans [La.]) 1874-1876, 1874-11-24
REDUCED TAXATION.

definition.
A tax is an exaction. It can only be i'm
posed by the governing power, and when that
power exacts more than is necessary for the
payment of the debts and the promotion OF
the general welfare, it virtually robs the peo-
pie The supreme power is in the people,
and the Government, adopted by suffrage,
must have the means only necessary to accom-
plish the end of all government. which is to
promote the general welfare. Funds are the
means, and the obligation Of the people is to
provide sufficient means
The expense of the collection of taxes is
enormous, and the supuhuous expense is a
burden to the people, and is also robbery.
State tax-collectors receive, for the parish OF
Orleans alone the enormous sum of (abOut)
$3.50, In addition to this tremendous
robbery, the State appropriate, to the tax-col-
lecters $50, 900 as a bonus, we presume, for
their skill in fleeing the people.
What it costs the city to collect is difficult
matter to ascertain. An estimate for the ex-
penditures for salaries for the year 1871 is
before as. The total amount for salaries is
placed at S424, 900, office expenses, 500, 900,
and printing $4,000. A very large sum,
much too large for the people to pay.
The mode Of levying and collecting taxes
varies in different States. AS a general rule,
suits for the collection Of taxes are unknown,
but in this State it has been the practice to sue
the defaulting taxpayers.
One mode ofassessing was projected in 1856.
The Common Council employed competent
surveyor, Mr.. J. A. D'Hemecourt, to make
/. A general plan Of the city, with the direc-
ton OF all Streets and precise description Of
each square and lot 2. To make book Of
plans with a minute description Of every tract,
square and lot of ground.
After the completion of this work, it was to
daily, from the Conveyance Office, any changes
of ownership.
1t was also made the duty of every owner
who should divide or subdivide his square or
lot to deposit the plan Of the same with the
Surveyor. This work was about completed
when the disturbances Of 1861 began. The
work was either lost in the confusion attend
ant upon the arrival Of the Federal fleet, or
was spirited away soon after the advent Of
the redoubtable Ben. The present number
of the squares was adopted from this work.
1t was further contemplated, after the sur
vey and plans had been completed, to procure
the passage Of a law authorizing the taxing Of
squares and lots by their designated numbers.
No one was to be taxed by name; making it
the duty Of each owner to see that tn tax
upon his property is paid.
All proceedings for the collection of taxes
were to be in rem The lot, etc., was to be
seized and sold. With this perfect survey Of
the city, it would be impossible for any real
estate to escape taxation. The assessors
would have before them map plan of every
tract square and lot, with correct metes and
bounds. Now much property is not assessed
and much assessed owners unknown, or in
wrong names, often efficient in description.
By proceeding in rem unknown, or absent
owners, would have to see that their taxes were
paid.
We have said that it is not usual in other
States to sue for taxes. The mode to collect
after due notice by publication, was for the
collector to seize and sell, without judicial
process the property OF the detaulting tax
payers.
Litigation was only provoked by the tax
payer if he wished to resist payment on any
ground. The taxpayer proceeded, either by
injunction, or by suit for trespass or, if he
permitted his real estate to be sold, by action
of ejectraent. He was deprived of no right.
The law protected him. It is evident this
mode of collection will save the State and
city each very large sum in costs. As courts
in other States have sanctioned this summary
method for collecting taxes, We must conclude
in favor of its legality.
To reduce expenses further we would
recommend the establishment Of bureau
at which all State and city taxes for the parish
of. Orleans should be paid. The bureau to
be either at the department of the Auditor
or Treasurer Of State or at the financial de-
partment Of the city, and the necessary ex-
pense to be divided equally between the State
and city. A great saving in expenses could
here be made. The accounts between the
State and city could be adjusted daily or
weekly. good accountant can prepare the
details.
With one Board Of Assessors for State and
CT and with but one bureau for collecting.
tie whole process would be simpli6ed. The
taxpayer would have but one tax bill to pay
and upon paying it he would have one receipt
for all State and city taxes
All that is saved in salaries and expenses is
SO much gain to the people. We cannot pay
our way out unless the rate Of taxation is re-
duced, and one mode to reduce is to diminish
the number of offices and to reduce salaries
Reduced taxation will appreciate property, and
all increase in values benefits the great public.
We throw out the above suggestions tor