The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-01-10

largely increased, for II we consider the price
which the State is compelled to pay for work
and articles absolutely needed when the pay
hnent Is made In cash, and the price Of the
same when the payments are TO be made In
deprecated warrants, the difference IL sur
pristng. This difference represents an addl-
tional amount which the people have TO pay
byincreased taxation, and which, therefore,
under the mistaken guise Of liberality, ac-
tuAlly renders the burdens Of government
more onerous
/ have spoken Of laws for enforcing the
payment Of taxes, and have urged proper
legislation on the subject. 1 again 50 advise
as q matter OF justice and right. Year after
year the same individuals pay their taxes,
whilst others. equally and, In fact, In many
Instances more able to do so, shelter them
selves behind the looseness OF the remedies OF
the law, and thus avoid their plain obliga-
lions. There are large numbers Of men, Of
large means and property. who. during the
years 1877 and 1878, as o matter Of calculation,
have deliberately abstained from paying their
Just proportion Of the burdens Of the govern
snent. They should be forced from their UNI
patriotic position and be compelled TO do what
better citizens are doing voluntarily. 1t Is
true that the same remedies which strike
these unwilling citizens will sometimes
operate harshly upon those who, disposed to
st,erform their duty, are yet unable to do SO;
but, Ms matters stand, the same laxity Of
remedy which INDUCES the latter, In larger
number OF cases is taken advantage OF by
chose whose situation calls for no indulgence.
4 think experience teaches that that revenue
system is the best which, after the amount Of
revenue has been fixed Mt the very lowest
possible point affords such remedies az render
the collection OF the revenue absolutely GER
tain, thus equally distributing the burdens Of
government, thus saving increased exaotion
from the willing because Of the delinquencies
Of the unwilling. The men Of smaller means
usually recognize their duty and perform II,
land the benefit OF lax system Of collection
generally enures to the advantage Of persons
who are able TO pay, but do not do 30 II they
can avoid It. II seems to me that the present
remedy Of paper sale or transfer OF title to
the State, with q period OF two years
right OF redemption, Is illusory as means
of enforcing collection. An Intentional de-
finquent looks deflsivey on such q proceed
ing. followed, as IL Ii, by no change of pos
session or indicla of ownership on the part Of
che State. There Is, am told, q large amount
sof property In the State, assessed as that Of
unknown persons. which has escaped the pay
ment of taxes for years. The legal title Of
this and other property has been in the name
OF the State, and yet no adequate remedy has
been devised for making 1t available think
legislation should make IL the duty Of tho
sproper State authorities to take immediate
corporal possession OF property 30 situated,
be devised, giving right, surrounded with
j proper limitation, to like possession In casee
OF other delinquent property as means Of
enforcing the prompt payment Of the current
taxes and that this righto Of possession should
be allowed even before the period OF redemp~
ton, and that the State should be entitled TO |
dispose Of the property, by lease or sale, by |
uotariRl act, subject to right OF redemption.
but accompanied by such remuneration
IN addition to the price paid TO tho
state as will hold out an induce |
ment to the acquisition OF the title |
and consequent possession vested In tho |
State. The assessment laws of the State |
should receive your attention, to the end that |
Z q just, uniform and equal rule Of valuation be |
applied. Il Is not to be doubted that proper.
ty, In some portion OF the State for taxable /
purposes, Is listed OF It's actual cash value,
whilst In others 1t Is ridiculously low. leading
10 an unequal taxation. Nothing could JUS
tify an assessment made without regard to /
the value OF the property. and solely In refer
ence to the amount required for the govern
ment. The amount to be raised Is question |
Of the rate OF taxation, and not OF assessment.
TO assess property above It's value, because
unless SO assessed the constitutional limita- /
tion OF taxation would produce q small |
amount Of revenue, would be not only an in |
Justice, but violation OF the purposes OF the i
constitution. Whilst this Is true, IL Ia equally /
true that the assessment OF property by one /
standard In one parish, and one In another, /
violates the rule OF uniformity OF assessment, /
and, consequently, OF taxation. The proper |
remedy Is the fixing Of o just standard |
Of valuation, In no case to exceed |
the actual cash market value OF
the property and the devising means |
for the application of this standard uniformly /
throughout the State. The ninetieth section
Of act No. 90 OF 1877, making the assessment Of
one year hold good for three years. has not
/, been found to work well in practice. recon-
mend a change in this respect by going back
TO the former system Of annual assessments. |
Measures should be taken to have all cases
OF disputed assessments finally disposed of
before the assessment rolls have been returned |
to the Auditors office. These rolls 80 returned,
form the basis upon which the appropris |
ations are made, and as the CON
stitution makes all appropriations In ex-
cess Of revenue null, q change In the |
rolls after the appropriations have been |
passed gives great and serious trouble. II Ii |
DC deemed advisable to leave the settlement OF |
disputed assessments to the courts. then pro- |
vision should be made for the calling Of |
special terms at some central point In case OF |
q district court for the trial Of all such cases.
With these remedies applied think thecon-