The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-06-26
THE ENFORCEMENT OF TAXES,

i The following article from the Chicago
Times Is the first utterance we have seen
from Northern paper 10 regard to the do
ings Of the Louisiana Convention, which has
even intimated that the people and taxpayers
Of the State had any rights or were entitled
to any consideration whatever. The usual
tone Of these amiable journals is to assume
that the Convention Is possessed Of settled
determination to repudiate the debt In toto
without reference to the equities OF the case,
| and simply out Of dep4aved desire, Inherent
In all Southern States, to rob their creditors.
This protest Of the Times, then, against ruin
Gus taxation, and the informal coniscation Ut
property, Is very grateful as well as unusual
variation from the abuse and vituperation
that has heretofore been dealt out to us. The
Times says:
The statesmen assembled in the Louisiana
Constitutional Conventio have been devoting
means by which cash may be most expeai-
| tiousy and surely extracted from the pockets
section Of the Ell. new constitution. Which Gives
tax collectors the right to sell delinquent prop
erty without suit has been agreed to. the only
dempt!on within q year. with an addition OF 20
per cent TO tax and costs; and tax collectors
esdenee &c 81 e All hs IS not e
larY worse than the methods ia use Ia .re--;I.s
other states but It is 80 bad oe y
dsnm'nable: eEasaed with fraction Of The
annual product OF the real property t. which 1t
1s applied loses the character of q legitimate
levy and becomes robbery. '''e
The nominal rate oftaxation in this and some
assessed value but this rate is SO excessive
that. BY common consent, the rule of assessing
at about one;third the estimated value has been
fair, this method Of assessing reduces Tie &C.
a III tax to one per gent and that i enough In
cause. the owner Is not able to pay the amount.
property.
The Louisiana constitution makers have an
excellent opportunity. now to set an example OF
returning justice and reason in making pro-
vision for the collection Of delinquent taxes by
with Immediate right Of possession; and that
the years use shall In all cases be an equivalent
for the years tax.
There Is great deal OF truth In a general
way In what the Times has said, but as there
is not the slightest probability of the Conven-
ton adjourning without fixing the limit of
taxation at a reasonable rate, what 1t has to
say about the robbery and oppression Of ex-
orbitant taxation does not apply to this State.
The Times Is evidently wrong, also, in Its
construction of the article adopted by the
Convention. The 20 per cent penalty, added
for non-payment, is not assessed on the tax
able value Of the property, but on the amount
Of taxes due and unpaid.
AS the Times suggests, it Is necessary that
the taxing agencies should be enabled by
some means to enforce the collection Of their
levies, but these 1evies should be reasonable
and proporttoned to the real value Of the
thing taxed. There Is not the slightest rea-
son to apprehend that a limit Of taxation will
not be fixed by the Convention which will
render exorbitant and unreasonable levies
impossible. Ii this is done and the amount
of taxes imposed are made to preserve
just and reasonable relation to the
actual value and probable returns of
property, we are in favor Of the most sum
mary, the surest and the cheapest process by
which taxes can be enforced. 1t seems to us
that the provision adopted by the Convention
meets all Of these requirements. The taxes
should be put down to the lowest possible
rate, but after this has been done their nav
ment should be promptly and rigidly en-
forced.
It ought not to be permissible to contest the
justice Of an assessment in the same proceed
ing by which the payment Of taxes Is com
PEELED. Ample opportunity should be afforded
for the correction Of assessments, and If par
ties fall to avail themselves of these opport,1-
mites to prevent over assessments, at the
proper time, they should be made to bear the
consequences OF their neglect and ought NOT
to be allowed to delay and obstruct the col
lection OF the revenue by entering into this
question after their taxes have become over
due and exigible, and thereby render all ap-
preparations uncertain Of payment. Doubt
less this will be the provision Of the law. il
which event, except In those rare instances
where tax shall be resisted on the ground
II liz ifz1fin lff.u there nan ho