The Ouachita telegraph. [volume] (Monroe, La.) 1865-1889, 1880-01-23

and to place themselves under the pro-
lection of the old rebels. 1t will be a
chance throw, however, if many Of
the number gone to Kansas ever re-
turn to anything but graves in the pot
ter's field.
GOVERNORS MESSAGE.
We quote from Gov. Wiltz's inau.
gural message the following. The mess.
age entire would fill two issues of this
paper. What we copy will be consid-
cred important .s..... .-.....,
Article 203 requires the General AS
sembly at its first session stto provide a
system of equality and uniformity in
assessment, based upon the relative
value Of property in the different por-
lions of the State.'' 1t is in vain to
declare In our bill of rights that taxa
ton shall be equal and uniform when
property taxed is valued high or low
according to the peculiar methods or
arbitrary judgment of local assessors.
To be just and equitable tax must
bear with equal pressure upon pro-
perty in strict ratio to its actual value !;
can seldom be truly ascertained other
wise than by estimate Of competent
and disinterested revisors of assess
ment. Under former systems there
has always been a tendency to evade
the full and fair payment of taxes by
means of low assessment. Even where
holders of property are willing to bear
their due share of public expenses they
strive for low assessment in self-defense,
on the plea that property elsewhere is
assessed still lower. Such deficient
valuation of taxable property works
injustice to those who pay honest taxes
under fair assessment.
commend this subject to your early
attention as one of the most important
that can come before you. The consti-
tuition has dccreed low rate of tax; it
remains for you to provide that such
tax shall be fairly assessed and fully
collected. For this purpose recon-
mend the creation of IL State Board of
Equalization, to consist of the Auditor
of Public Accounts, the State Treasurer,
tho Secretary of State, Attorney Gen
eral, and such other members as may
be deemed advisable, empowered and
and required to adjust and equalize the
valuation of taxable property through
out the State, and secure the payment
of taxes upon all property rated at its
actual value. The constitution having
fixed low rate of taxation, it becomes
vitality necessary that all taxable pro-
perty should pay its full rate.
LICENSE TAXES.
Article 2O6 authorizes the General
Assembly to levy a license tax on trades,
professions and vocstions. TO meet
the immediate and pressing demands
upon the State treasury such tax should
be assessed without delay and be made
exigible Immediately. Your attention
is called to article 2l7, which provides
that mode of license may be applied
to corporations, associations and COM
panies domiciled out of the State but
doing business within it, different from
that provided for home, corporations
and companies.
License taxes imposed by municipal
and local authorities are limited to the
amount assessed by the State on the
same trades, professions and vocations.
This is additional motive for making
the State license tax at once, as we'll as
for making it just and equitable. Re-
stored prosperity and increased taxable
property will, In time, enable the State
to dispense with this method of taxa
IlOu, 1Or inc Telle1 OF all engaged In
mechanical pursuits and to encourage
productive industry. 1t is extremely
difficult to assess a license tax that
shall be equal, uniform and just. There
is no method of comparison by which
the value of the privilege to pursue a
trade or profession can be assimilated
to the value Of houses and lands.
In making out the list of license
taxes the exemptions enumerated in
article POT are to be duly noted.
POLL TAN.
Article 2OS requires the levy of an
annual poll tax for the benefit of pub
lie schools. For the reason that this is
a tax on all male inhabitants over the
ago of majority for the good of all chill
dren, I recommend that it be made a
dollar and a half per capita, the full
amount allowed.
This tax should be made to aid pub
lie education to the amount of nearly
a hundred and eighty thousand dollars
each year. , fs
Article 2lO requires the enactment of
a law providing for the manner in
which notice shall be given to delin-
quent tax payers by collectors, of the
n onl 90 In sf <>,>