Richland beacon., 1878-05-04

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parish to carry on an economical gov
ernmen. OF both State and parish.
! Many tax payers, brooding over their
grievance Of oppressive taxation. lay
the blame at the feet Of the tax asses-
sor; thew seem to ignore the fact that
their property has an intrinsic value
in cash, aud that the tax assessor
swears to assess the same at it's cash
value, ~ sscertained according to
law One taxpayer places one con-
struction on this clause OF the tax
assessors oath and another tax payer
places another construction on the
same clause. According to my con-
srruction of this clause. Gas ascer-
tanned according to law it means. by
appraisement. LIST. The TAXPAYER
and the tax assessor appraise the
property at what they consider its
cash valuation. If they agree, that
settles the question. according to law;
but if they can not agree. section Is,
Act No. &c Of 1877 provides that the
tax assessor shall enll TO bis assistance
two taxpayers, on both real estate
and personal property. residing in the
vicinity, TO assess the same, one to he
chosen by the assessor and Que by
the tax payer; and in case Of disagree.
meni, they shall call third party to
act "a umpire, whose decision shall
be final, etc.
1t seems to me the section referred
to clearly defines the meaning of the
clause (as ascertained according to
law l take this view Of the cash
valuation of property. All property
of the same kind. with the same i'm
provement, and in the same locality,
has the same intrinsic value. They
may have surroundings that make
one piece Of property Of the same
kind 10 the same locality. more desire
able than another, but the assessor
can not well discriminate. and if be
could it would create general dissatis.
faction. TIE law-making power has
defined how the cash valuation Of
property shall be ascertained accord.
ing to law when sold under execution
for debt. The same law must he OBJ
served by the assessor, when de.
manded by the taxpayer. Last year,
during my assessment, two test cases
were made of residents. The first
case the appraisers decided the prop
/ erty to be worth about $4,000 more
than the schedule made Out by me,
and at which the taxpayer did not
demurr. but seemed perfectly satisfied
when decided by bis fellow taxpayers
of the same vicinity. In the other
case the appraisers raised my assess
ment $4,000. They knew the prop
erty. | did not. l. did not bear q
word of complaint from this party.
And now Q word to Taxpayer of
Hermiisge. l would like to ascertain
his name, and eat some OF bis bread
and meat during this trip. making this
revision We would reassess together
on his plan and see how it would
work. We will offer piece Of prop
erty, according to bis idea, for sale. to
find out the cash valuation. A owes
d Of New Orleans. aav 100000. A
proposes to give b bis farm and pay
the debt. b refuses. A says. we'll
the law allows me l6O aces of the
$50, you can seize and sell $50 acres,
l will reserve l60 acres. With my
fields. cribs, house and gin house. and
you get tho balance when you can.
b says, stop. l will accept your terms;
select your appraisers to clear it Of
the debts. it must be sold. 1t must
be appraised at $500 90; 100000
is just two-tbirds. The appraisers are
selected. the property sold and has
actually brought 100000 10 cash.
for the sheriff says SO in bis process
verbal. Properly has gone up in val
ue. But now let Us look at the other
side. A owes B. of New Orleans,
100000. B seizes AS farm of $50
acres. AS situation is such that be
can not avail himself Of the home
stead or does not feel disposed to do
SO. B seizes AZ farm, it is appraised
at 81 100000 10 cash; there has been
no compromise made; AS land is of.
fsred for caab; it must bring S.. 1000 90
or no sale: there is not one cent bid
for tho land. Then, according to
Tex Payers idea AS farm sint worth
. cent, because it didn't bring it. AS
farm will have to Do scratched of of the
tax roll because it didn't bring nickel.
Every tax payer will see at Q glance
this will not do. l can agree with
Tax Payer 10 one thing and give bin
my ~. ! AN in favor of relief
fro~ heavy taxation. But / would
suggest another plan. would sug.
gest constitutional convention; and
make . constitution barring the lsRis.
laturs from giving the peoples money
to rings aod monopolies. whether il
oe for railroads or anything else that
Is . pot Up job. Then elect through
out the State our best and tried men