The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1878-01-27

Judge @. b. Wheeler:
Dear SH'-I desire to call your attention. as
State Senator to some changes and modifica-
which deem of essential importance. On this
subject | do not speak unadvisedly as my posi-
ton OF tax col ector has afforded me q good op
portunity to observe the workings OF the law
and to perceive Its defects.
would suggest to you the following changes,
rEs BY EGu @
/. Make the fiscal year begin the first Of Feb
,narB, instead Of January. In the country par
ishes this would enable collectors to make much
closer collections. Much money would thereby
be added to the revenues OF the State, and the
collectors would be enabled to make moro COM
plete and satisfactory settlements.
In this connection I would suggest
Let the collectors in the respective parishes
file their delinquent rolls with the recorder the
first Monday Of December instead of November:
let sales of delinquent property begin the first
Monday in January. Instead of December; and
let collectors be required to make final settle.
ments by the Twentieth Of January, instead of
December
As an inevitable consequences of this change,
there would ha a to be change II he e OF
Q. Let an act be passed fixing the time of the
meeting Of the General Assembly on the first
Monday in February instead of January.
8, Instead Of assessing one year and collect
ing the next, let the assessment be made, com
peted and filed with the recorder by the first, of
the collector proceed and collect the tax OF that
same year. This can be very easily accom-
pshedd Let be be NJ Sc 4b fs ear
Of 1875; let It be collected in 1878. Then,
e e in h ppE s o tax s' M Ge Ia { ero
pleted and fled with the recorder by the first of
June The usual time OF thirty days being
make the tax collectible the first of July. This
is intended to apply. to, the country parishes.
and the reason for 1t is obvious. Before the war,
when property and property owners were per,
manently located. the. present system worked
well. but now. many of the newly enfranchlsed
are as nomadic in their habits as the Arabs
here to-day and gone tomorrow. There are
presume it is so all over the State-who. in
1877 had left the State and gone, no one could
tell where
Let licenses be due and collectibe as now In
This change is very important one. and
would save thousands of dollars to the State
4. The redemption price Of land q per cent
tual premium offered to delinauents; Some
large property owners have allowed their prop
erty to be sold for taxes because the lay pro,
place in less than two years, thus permitting
the owners to continue in the enjoyment OF
their privileges and revenues and as they are not
compelled to pay for the redemption of their
lands more than 1t would cost them to borrow
money In the market. they do not hesitate to let
The old law was much better in this re-
spect. Give taxpayers plenty OF time to pay
then. If they don't pay. impose as much as
twenty-five per cent penalty.
5. The law should provide in some way for the
parish tax due on land sold to the State. When
ntb State and md parsh due on It When an n
dividual becomes the purchaser the parish gets
its dues. But suppose the State is the pur
sh? This to say the least oft, is an interesting
question for the consideration Of the Legisla-
ture. and respectfully invite your attention to
6. The law requires written notice to be served
by the tax collector upon each Individual tax
payer. To make out and serve all these notices
Is a laborious and expensive undertaking and
as the present law has reduced the fees of the
collector to bare living, would 1t not be only
simple justice to allow the collector twenty-five
cents for serving notice.?
T. The compensation allowed the collector for
actual seizure of personal property is not suffi.
| leave his office himself. and for the whole com
| pensation which the law allows twenty five
| cents for each seizure and five cents per mile
| for each mile traveled) he cannot hire another
| to perform the service. While upon this branch
| of the subject l would recommend some more
parties who own nothing but personal prop
| erty. Would it not be well to make LANDLORDS
responsible for the taxes of their tenants? Let
the law provide that. when they take lien
upon the crops Of their tenants for rent Of land
they shall include also their taxes due the State
and parish and be responsible to the collector
for them.
| s. Last, but not leasti insert some provision
in the law to enforce the collection of the poll
tax. A very ldTR6 pTOp0TJlOH Oh ILLS ttA CUES
uncollected. and thereby the State is subjected
| yearly to an immense loss.
Iwould recommend that every voter. when
| he presents himself at the polls, be required,
before he is permitted to vote, to exhibit his tax
receipt. showing that he has paid his poll tax
| 1t is urged by some that under the recent
States, this cannot be done. But, in our opin-
| ion, this objection amounts to nothing. pro.
vided no distinction is made ON account OF
race. color or previous condition"
Yol.@Eill please excuse the length Of this COM