The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-01-08


corporeal possession Of property 10 situated,
and think also that some legislation should
be devised, giving right, surrounded with
proper limitation, TO take possession In cases
of other delinquent property as means Of
enforcing the prompt payment Of the current
taxes, and that this right Of possession should
be allowed even before the period Of redemp-
tion, and that the State should be entitled to
dispose Of the property, by lease or sale, by
notafial act, subject to right OF redemption,
but accompanied by such remuneration
I'm addition 10 the price paid to the
State MS will hold ont an induce
ment to the acquisition Of the title
and consequent possession vested In the
state. The assessment laws Of the State
should receive your attention, to the end that
d lust, uniform and equal rule Of valuations be-
applied. II Is not TO BIO doubted that proper
ty, in some portion Of the State, for taxable
purposes, Is listed at Its actual cash value,
whilst In others IL In ridiculously low, Leading
60 an unequal taxation. Nothing could JUS
tlfy an assessment made without regard TO
the value of the property. and solely Iii refei'-
enca to the amount required for the govern
ment. The amount 10 be raised is a question
or the rate or taxation, and not Of assessment.
TO assess property above It's value, because
unless 50 assessed the constitutional limlta-
tion Of taxation would produce sinall
amount Of revenue, would be not only arf In
Justice. but violation OF the purposes Of the
constitution. Whilst this Is true, 1t Is equally
true that the assessment 81 property by =one
standard lii one parish, and one In another,
and, consequently, Of taxation. The proper
remedy is the fixing Of q 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. e6 OF 1877, making the assessment of
one year hold good for three years, has not
been found to work we'll In practice recon-
mend o change In this respect by going back
to the former system Of annual assessments.
Measures should be takento have oil cases
Of disputed assessments finally disposed OF
before the assessment rolls have been returned
10 the Auditors office. These rolls, SO returned
form the basis upon which the approprl-
ations nre made and az the con-
stitution makes all appropriations ID ex-
cess Of revenue null, change In the
rolls after the appropriations have been
passed gives great and serious trouble. III it
bedeemed advisable To leave the settlem etit 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-
dltion Of the financial system Of the state
will improve. The difficulties before you are
serious but not insurmountable. You have
the weight OF years Of rnisgovernment upon
you, the confusion Of much improvident hgis-
lation to remedy. Taking up the task COM
menced and carried on by your predecessors
legislation to accomplish the ends Of good
government.
THE HLEgTroN LAWS.
The election laws, put upon the statute
book In 1877, need, In some respects, mDdIn-
cation: some remedy should be pointed out
In cases where the elections are not held ac-
cording to law: some provision should be
made for cases where the original evidence Of
the result Of the election has been destroyed.
and the net Of making q false return should
be made d crime and punishable as such.
THE LEVER LAW.
The leves law adopted by the last General
Assembly has just been put into operation
Oh course the revenue Of the three mill tax of
the year 1878 is consumed by work done by
the Board oil Engineers under the former law. |
which work comprises 1,1S67fS cubic yards Of
earthwork, besides revetment, clearing and
other work, at cost of s2Ss, 4l2 0s-an aver
age OF about twenty-five and half cents. |
The levee tax for the current year under the |
provisions OF the act Of 1878, exclusive oil 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 |
lax il SLIT 900. against which contracts have
been adjudcated for 2S9,5S0 cubic yards, |
costing $51.3o0 954-an average Of about |
seventeen and three-quarters cents per
rard. The various district funds |
'or the year were estimated Mt $685. O0e and |
1 applied at the same rate as those obtained |
n the contracts already made against the
,ne mill tax will give probably l, 400, 900 cubic
yards, which, joined with the contracts under
.he one mill fund, will probably give 100000
,ubic 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 1 am informed
hat the district tax meets with approval.
Until the general government performs the
iuty OF taking charge Of the levees, which is
Incumbent upon 1t, / know Of no system
which could wisely take the place 81 the
method established by the act Of 1873. How
ver, THAT act requires enlargement in several
PARTICULARS, especially as regards the assess
nent and collection OF the district taxation.
The silence Of the law on that subject has led
0 considerable trouble. suggest the point
ng out Of definite machinery for the assess
nent and collection Of the district taxation
t would probably be well to impose the duty
II such collection upon the tax collectors,
accompanied with oil the remedies afforded