The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1875-01-14

sonaIty fer the same time:
yalnatien Of real aud personal #
property. Including OIL miles
OF railroad ----.-- Sio9.go-9V i
state tax hasetl on leyy Of 1874 81 So go j
Teachers Fund tax 90 otD +
county tsx..~.-.- .. 2.2l2,eo0 /
TOTAL tax ......... ...... s4,424oCO
Commissions for assessing same,
uuder present law .---. lu2+4of
Add Tor commissions on polls and
on additional assessments - l2oVo
And we have a total of -...-----. sly i64
Or an average Of $3.50 per county
Under this estimate, the Assessor III
the county Of Warren would receive
81. 900; in the county of Hinds, 81 300
in Adams, 81, 600 in Washington,
$50; and In Marshal, 81, 40; while
in Marion county, the largest in terrific
~ of any in the State, the Assessor
would. under the law, receive not more
than $500 In view Of the above SHOW
ING. | would recommend that the laws be
so amended a. to fix maximum OF
minimum amount which the Assessor IN
each county shall be paid This viii Sc
cure to each Assessor Il fair and just com
pensation for the work he performs, and
save large amount to the taxpayers.
COSTS OF coLLEcTI<G.
In accordance with existiur laws, the
| Tax Collectors are now allowed i've per
cent. on the first $50, 600 collected, and
three per cent. on All amounts IN excess
! of this. am at a loss To determine the
exact intention Of this provision Of law;
whether the State j. to pay five per cent.
On $50, 900 collected and paid over on
account Of State tax, aud the same
amount also be allowed by the county
on county taxes collected or whether the
first so. 900 is to include both State and
county tax to that amount, and l respect
/ fully request that the law be 20 amended,
at once. us 10 remove all doubt III the
| matter. If the five per cent. TO be paid
| includes State and county taxes collected
to amount Of $50, eco, and three per cent,
on balance collected, the compensation
would in counties where $1,000 GOO are col
| lected, be on the first $40 600 s., 300;
on the additional $50, 900, 81 300; max
ing total of 81, 900. II the Collector
is to receive compensation at the rate OF
five per cent. on so, 600 State tax, and
the same per cent. on a like amount OF
county tax, this amount would be lncreas-
ed to s., 900 Add to this the commits
sons on collection OF tax on privileges
and licenses, and the amount of compen-
sation would be still greater. | would
urge upon your honorable body to consid-
er, the expediency Of fixing some definite
amount to be paid Tax Collectors in each
county, based upon amount levied or col
lected therein, rather than a compensa-
/ L xxi. 's4f|
! INSURANCE.
A reference to Document "R' will show
that the number Of insurance companies
| doing business in the State in compliance
with existing laws, is decreasing. The
system Of requiring deposits to be made
] with the State Trea-user, seems TO be
generally distasteful to the large and sol
vent companies A privilege tax Of
81 900 is now required by law to be paid
by each company doing business in the
/ State The amount thus received Is much
less than the interest taus paid by the
State on the deposits made by the compa
Dies, and the present system IS source
Of considerable expense to the State,
without any corresponding benefits. The
amount OF the deposit required IN each
case, is but little security to the policy
! holder against loss. /, therefore, recon-
mend that all insurance companies now
/ having deposits be authorized and required
! to withdraw the same, by giving due no.
tice thereof. and that hereafter each com
pany doing business in the State he re-
| quired to pay an increased privilege tax
/ for so doing, under such regulations as
may be provided by law.
DELINQUENT POLL TAX COLLECTORS.
Under an Act to amend IRE revenue
! laws Of the State, approved april 5, 1872,
Delinquent Poll Tax Collector WAS re-
quired TO be appointed in each county,
whose duty it should be to collect all de
| linquent poll tax, and by subsequent
amendment, passed at the regular session
| OF 1873, he was also required 70 collect on
delinquent personally. This system Of
| collecting delinquent taxes has been in
| operation for more than two years, and
| by reference to the fifth portion of Docu-
ment &C" it viii be seen that
reports have been received from only
thirty counties in the State, and for very
/ small amounts in most cases. The system
/ Is failure, so far as the State is con
cerned, and / have eve~y reason to be-
! lieve that much greater amounts have
been collected than have been accounted
| for and paid over to the State Treasurer.
! l recommend, therefore, that the Office be
/ abolished, and the collection Of such taxes
/ he made by the Tax Collectors. under
such restrictions and regulations rs may
/ be deemed best calculated 10 secure their
collection and payment.
! PRIVILEGE TAXES AND TrcEn-srC
! | also recommend that some better and
more etfectual method be devised for the
collection OF privilege taxes, and that Col
/ lectors be held to a more strict acc0unta-
hllIty for the collection and payment Of
the same. The present method is very
! defective, and does not accomplish the
/ purpose designed. The same is also true
IN regard to the licence to retail
The amount received on account Of tax
on privileges for 1874 Is s48, 767 %,
against S23, 1876 II in 1873. This shows
| an increase, but notin proportion to the
| increased tax imposed by the Act to
amend section 1747, of the Revised Code,
in relation to tax on privileges, approved
April 6, 1874, showing conclusivelv that
the tax Is not collected as closely as it
should he
The receipts from licenses granted to
retail vinous and Spirituous liquors for
the year, amout To $50, $50 q, against
SS4, los Il in 1873. and S104, 725 30 in
1872. In some counties, perhaps, no
licenses have been granted under the
Act to amend section 2459, Revised
Code 1871 r.ouIatincr the retail OF