The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-07-09
EoUAL1z1NG\ ASSESSMENTS.

Not the least difficult matter which the
Convention will have tb dispose OF in connee-
ton with the system pf taxation to be out
lined in the constitution will be to devise
some practical method for the equal
ization of assessments throughout the
State. OF the necessity for some pro-
vision being made for this purpose in
order to avoid the palpable injustice Of the
present system, or rather utter lack Of any
thing like system, there can be no question;
yet 1t Is very difficult indeed to suggest re-
liable and satisfactory remedy for this ac
knowledged evil.
Unhappily, In thisrespect the constitutions
of others States Afford us no examples or even
valuable suggestions. and whatever the Con-
vention may accomplish In this direction that
may prove Of practical value, it will have to
originate and perfect without the benefit Of
precedent or the experience Of other States.
The truth OF the matter is that the whole
question Of taxation. in this country at least,
has been greatly neglected by our political
economists and may be as yet regarded
as crude and Uniformed science, which
has yet to be systkmatized and simplllied,
with certain theories established upon which
taxation shall be based and certain laws laid
down for their application. By far the
greatest difficulty that will have to be over-
come will be In THE matter OF assessments
and the deyistng of some sure. just and equal
process of reachingI and valuing all taxable
property. We have discussed this question
at length in previous articles, particularly in
relation to the mode Of assessing personal
property, stocks and corporate franchises,
with a view to the establishment Of certain
fixed principles upon which the taxation OF
this character Of property shall proceed and
BY which It can be compelled to contribute
its Just proportion to the support Of the public
burdens.
1t is our purpose now merely to call atten-
ton to the gross Inequality which exists
throughout the State In the assessment Of
real estate. It is a grievous Injustice to COM
pei property In ONE section of the State to
pay twice what property Of the same intrin-
sic value is taxed for in another more favored
locality, and there surely can be devised some
mode OF correcting such q palpable wrong.
As rule, city and town property Is assessed
at the highest rates, often in excess OF what
the property would bring at forced SALE
On the other hand, particularly in the aliuvial
parishes, landed estates are put down at alb
surdly low rates.
This condition Of affairs is not purely acci-
dental, but is the result Of a faulty and vicious
system, which Is universal in its operation.
Each parish has it's own assessor, to whose
unrestricted Individual discretion the valua-
ton Of all the property In his district Is rele-
gated, without anything beyond mere vague
and general instructions to guide him. The
result is that In each parish there Is a separate
rate Of assessment and taxation, which de-
ponds absolutely ION the personal opinions
and bias of the individual who may happen
to occupy the position Of assessor. This Is,
Of course, all wrong, and 1t is the duty Of the
Convention to SUPPLY another system. This
can be done only by the establishment Of
some general method Of supervision and
equalization. How this shall be done Is a very
difficult question ito determine, still it Is the
manifest duty Of the Convention to supply
some means by which these ends may be at
tanned, and it is fine that the matter were
taken in hand and fully considered.