Lexington weekly intelligencer. (Lexington, Mo.) 1871-1887, 1879-01-04
ASSESSMiNTS.

Taxes" over the signature of'An Old Asses.
sor, which contains some vey sound doctrine |
and facts, concerning the interest of our |
revenue. 1t Is too true, that ve lose a large |
amount ofrevenue from per,o property (ren-
ters, transient residents, ctcl as asserted by |
the writer beside the trouble Of eta inlug their
names on the delinquent book aler they have |
removed from The county.
IAN Old ASSESSOR has undoubtedly pointed
out defect in our laws, and one # great i'm
portance to the Taxpayers of or state and
county, and one that ought to attrat the atten-
ton Of our legislature this winter. Yet, while
all this is true. it remains t. be shown how the
plan Of IAN Old Assessor can ,e accom-
plished. Assessments to oe mad. Apral lst
and tax books TO be placed in the han.s of the
collector by September LIST thereaite. ;" Owe
months). This would accomplish a g-eat deal
of good if 1t could be done. but in order to make
such law there will he required coniderable
revolution In our present Statutes. Urder the
present law, the assessor has from August lst to
january goth thereafter, TO complete hit books,
(ave months and twenty days., then. ulder the
law, the county clerk has ninety days 10 COM
plete the tux book for the collector.
The county board OF equalization meets April
lst. and the board OF appeals the last of April.
The county court makes the levies at the May
term. and the state board of equalization gem
orally sends in its return about the middle Of
May or the first OF June. so that the clerk can
hardly commence his work on the tax books
until the first ofJune; and even If the tai books
were In the hands of the collector by the first Of
July or August 1t would add very little to the
collection OF taxes. as the taxpayer generally
waits until u short time before his taxes become
he A IN n
Old Assessnr'' says, it is some thirteen or four
teen months after the time of assessment, Au
gust lst, until the taxes are paid. Let US see II
this can be accomplished in a shorter space OF
time, and. In order to make the matter as prac-
ticable rs possible, We will take for example the
two last assessors OF our county, who are known
to be intelligent and industrious business men.
Mr. Mitchell, believe, employed a number OF
good deputies to assist him. and yet it was very
difficult for him to complete his books by jan
uary 2Oth, as required by law. and he could be
found with two good assistants working day
and night during the winter months, and Of
ten until twelve O'Clock at night, III making up
his books after the returns from his deputies had
been sent in; and the same will apply to Mr..
White, our present assessor. who can be found
ut ten or eleven O'Clock every night In his office,
hard at work, and l dare say he will barely
complete his books by January Goth.
Ii would be an easy matter for assessor to
sitdown in his Office aud copy from the old as
sessment books. as has probably been done in
some instances in our state, but our law requires
the assessor to visit each taxpayer in person,
&c. The length of time required to assess q
county depends upon the number of deputies
employed, and their competency, for should
one township be tardy in making returns /,
would prevent the assessor from comm encing
work on his books, rs the law requires his per-
sonal book to be made out alphabetically, and
to leave out part of the names would effect his
work, and the came with the land book which
| Is made by division OF townships. ranges sc
1wonld adopt the plan of "An Old Assessor
In the main, and suggest the following: First,
have the assessment made on the basis of prop.
| erty owned April LIST. Gnstead of August LIST n.
at presenD; require the assessor to complete hi.
books by the first of July. thereafter; have the
board of equalization to meet the second Mon.
day in July, and the board OF appeals to meet tn,
fourth Monday in July; the state board to NEE
August lst. and the county court to make tn,
levy for taxes at the August term; require tba
county clerk to furnish the assessors with
| map OF the school districts in the county, tha
the assessor may divide the lands ON his lant
districts, in order that the clerk may extend tn,
| school taxes on the land and personal tax books
thereby doing away with the school tax booi
which requires vast amount of labor in tn.
county clerks office; require the clerk to extenc
the taxes on the personal assessment book eacl
year, thereby saving the expense of making th
| personal tax book each year. BY these changes
| we would save the copying of the personal ant
school tax books, and the expense OF labor re.
CURED on them, as we'll the COSTS of th
books. &c; abolish the road tux books, and i
u road lax Is levied let II go on the general ta,
| books; require the county clerk 10 complete hi
| books by October lst; require the collector b,
| strict law, TO collect the personal tax by tn
| nrst oil March. the personal property being tina
| which escapes taxation the III st, the land bcin,
| held for Its own taxes Under this rule 1t woul,
| require six mouths fr I'm the time of assessinI
un;il the tax books were In the hands of the col
lector. from April lst until October lst Their
clerks office with correspondingly diminished
over our state, (this Office being the most Iabo
1 rious OF any in the counties.)
Increase the term Of the assessors office from
two to tour or six years. rs 1t is a very dliHcul
office TO ILL., and Us 1t now is one goes out just III
he begins to learn tho value and location 0
property This much have said, Mr. Editor
| though in the main, ! agree with :An OLE
Assessor" see no way to tighten the labor o
the assessors office. but certainly the labor /,
the county clerks ofice can be decreased, whlcl
| will be economy TO til. people and save q larX,
| amount by u close collection OF per.oual pro d
| x nf nj