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

Continued frem Fifth Page.
nont to the acquisition Of the title
md consequent possession vested III the
State. The assessment laws Of the State
should receive your attention, to the end that
just, uniform and equal rule Of valuation be
applied. 1t is not to be doubted that proper
", Ii some portion OF the State, for taxable
purposes, 10 listed at it's actual cash value,
whilst In others 1t is ridiculously low, leading
to 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 Its value, because
unless so assessed the constitutional limita-
tion OF taxation would produce a small
amount of revenue, would be not only an in
Justice, but a violation OF the purposes Of the
constitution. Whilst this Is true, 1t Is 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 just standard
Of valuation, In no case to exceed
the actual cash market value Of
the property, and the devising means
Tor the application of this standard uniforrnly
throughout the State. The ninetieth section
Of act No. 96 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
10 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
tothe Auditors office. These rolls, 80 returned,
form the basis upon which the appropri-
atoms are made, and az 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. IL 1t
bedeemed 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
district court for the trial Of all such cases.
With these remedies applied, think the con-
l1ition Of the financial system Of the State
win improve The difficulties before you are
serious but not insurmountable. You have
the weight Of years Of misgovernment upon
you, the confusion OF much improvident legis-
lation to remedy. Taking up the task COM
menced and carried on by your predecessors,
you will, trust. be able to devise necessary
legislation to accomplish the ends Of good
government.
THE ELECTION LAWS.
The election laws. put upon the statute
- f.x H.
ostion: some remedy should be pointed out
n cases where the elections are not held &C
oOrding to law; some provision should be
nade for cases where the original evidence OF
the result OF the election has been destroyed,
and the act Of making false return should
be made crime and punishable as such.
THE LEvEE LAW.
The levee law adopted by the last General
Assembly has just been put into operation.
or course the revenue Of the three mill tax of
tho year 1878 Is consumed by work done by
the Board Of Engineers under the former law, |
which work comprises 1.1s6,71S cubic yards Of
oErthwork, besides revetment, clearing and
other work, at cost OF Sass, 412 O8--an aver
Age Of about twenty-five and half cents.
The levee tax for the current year under the
pruvisions Of the act of 1873, exclusive OF the
district funds created by that act, is one mill,
instead Of three. levied during this past year.
The estimated amount Of this one mill State |
tax Is $177,0OO against which contracts have |
been adjudicated for 289.580 cubic yards,
costing $751; 300 95-an average OF about
seventeen and three-Quarters cents per
yard. The various district funds for the year
Aol % e001 nd
1t the same rate as those obtained In the
contracts already made against the one mill /
State tax will give probably 100000 cubic
yards, which, joined with the contracts under
the one mill fund, will probably give 100000
cubic yards for the year-a result gratifying |
indeed, when IL Is considered that 1t will have
been accomplished despite reduction OF two
mills In the levee taxation for this year. The
system devised by the act of 1878 Is, think,
! wise one, and has given satisfaction. Its
provisions are equitable, and am informed
that the district tax meets with approval.
Until the general government performs that
duty OF taking charge OF the levees, which Is
incumbent upon it, / know of no system
which could wisely take the place Of the
method established by the act OF 1878. How
UycE, Ludt dcI ItQuAI0S SilidA &culOut Ia 5oNCIoA
particulars, especially as regards the assess
ment and collection OF the district taxation.
The silence Of the law on that subject has led
b considerable trouble. suggest the point
ing out OF definite machinery for the assess
nent and collection of the district taxation.
re would probably be well to impose the duty
Of such collection upon the tax collectors,
accompanied with all the remedies afforded
l0r the collection of State taxes.
The commission appointed by me to confer
With the authorities OF She State of Arkansas,
under act No. II OF 1873, has reported that,
aiter conference with the Governor Of that
State an act has been prepared, to be sub
mitted to the Legislatures of both States,
having for It's object the creation of levee pro-
lection in that portion OF Louisiana affected
BY the overflow from Arkansas. commend
this proposed act. which win be submitted to
You, to your careful consideration.