The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1877-09-19
PARISH FINANCE.

sion, on this important suDJecI, mas
been the theme of very general dis
cussion, eliciting from some decid-
ed approval, from others bitter
denunciation.
The ordinance of the Jury on this
subject, requiring the payment of all
taxes, both current and delinquent,
after the 18th instant, in United
States currency, makes a new depar-
ture from the system heretofore prac
ticed. Was the change prudent and
well-timed, or even justified by the
condition of affairs? A calm and
close examination of the subject, we
think, will convince any reasonable
person that the ordinance referred to
was not only well-advised one, but
its passage, or some other of SINH
lar chara cter, was absolutely forced
upon the Jury by the financial ne
cessities Of the situation then, and
still staring it in the face.
The Police Jury as Legislative
body, is charged with the general
subject of Parochial taxation. Hav-
ing as its guide and object, the pro-
vision of the public necessities, it is
empowered, within certain statutory
limitations, to fix the amount of tax
alton, as we'll as the manner and me-
dunn in which this tax shall be col
lected. These are almost automatic
truths, which, we suppose, no one
will controvert.
Heretofore all the obligations of
the Parish, having been paid in what
is known as Parish script war
rants, the payment of all taxes due
the Parish, save certain special tax-
es, specially designated as payable
only in currency, has been made in
this same medium. This system and
the indiscriminate issue of certifi-
Gates, having no real money or legal
basis, has been found in practice to
work great hardship both upon the
Parish as we'll as its creditor. APP
preciating the evils Of the system,
the last Legislature very wisely con-
cluded 10 put an end to it, and enac
ted that after the LIST of October no
parochial or municipal officer shall
draw warrant or certificate of in
debtedness, unless there are funds
actually on hand in the Treasury to
pay it. In other words, the credit
system is abolished, in its place, a
cash one is substituted. The enact
ment of this law placed the whole
subject of parochial taxation upon a
new footing, and with equal effect
necessitated change in the medium
Of collection on the part of the Police
Jury. AS the body charged with the
duty of providing the means for car
rying on the parochial government,
it was clearly their bounden duty, to
make ample and timely provision for
it's wants--what are these? Princi-
pally these are comprised in the de-
mands made upon the public treasu-
~, to defray the expenses of the va
rious courts, sheriffs and other fees.
the maintenance of prisoners, and
the building of bridges. Forming as
they do the necessary machinery of
the parochial government, they must
be provided for, else there can be no
government, and chaos and disorder
must prevail. 1t is the especial OBJ
ject of taxation to furnish the means
to defray these expenses, and it is
the province of the Police Jury, as
the representatives and agents of the
people, to apply them to that end
Having no other resources for rails
ing money than taxation, how is it
possible for the body to do its duty
in the premises, if it continues to re-
ceive in payment of taxes paper or
certificates, which by law become ut
terly useless after the LIST of Octo
Der? Being charged with the whole
subject of taxation, is it not clearly
responsible to the people who are
taxed, for the collection of that tax
in medium, which can be made
available for the public good?
Taxes have been defined as enforc-
ed contributions levied and paid by
the people for the benefit of the gov
eminent. The object of taxation,
then, can only be secured by the
payment Of the tax in a medium,
which can be used to subserve the
public necessities. Clearly then, the
Police Jury could not longer contin.
ue the collection Of taxes ia medi
um, by law rendered utterly useless
for this purpose, without laying it