The weekly Floridian. [volume] (Tallahassee, Fla.) 1867-19??, 1880-12-28

The revenue law of 1879, adopted by the last
Legislature, was mistake in some respects-that
is, it has failed 10 work out the results anticpa
ted. 1t was supposed that the stringent provis-
ions adopted with regard TO the return Of prop
crty would end in an increase of taxable resour-
ces, and that seven mill tax on these increased
resources, with the license tax, would meet
all the demands against the State. But these
anticipations have not been realized. The taxa
BILE returns, for some reason, have not increased,
but have actually fallen of as compared with
former years, when every intelligent man in the
State knows that the reverse as to real values is
true. 1t is absurd TO suppose that the tax re-
sources in 1879 were not greater, on reasonable
valuation. than they were in 1874 and yet the
tax books show the contrary. In 1874 the taxa
bic property of the State was returned at $751;.
991 GIT, while in 1879 the valuation was only
$50, 1888 zoe. We think the Legislature, while
providing the machinery for bringing up the tax
returns to their approximate value, should have
assumed the average returns for series of pre-
vious years as the maximum and levied per
centage on that acreage sufficient to meet all
known and contingent liabilities, and then have
provided for the prompt collection of the tax. This
was not done and here was the mistake. The
tax returns for 1873, under 9 confessedly ineffi-
Gent revenue law, were only 29,471 ,227, and
the average for the five years. beginning with
1874 and including 1873, was $50 1893 eO8 The
only safe course wasC TO have assumed this aver
age as basis and to have levied rate on this
valuation and not on hypothetical valuation.
Instead of this the Legislature assumed that
better revenue law would bring the values up to
thirty-nve or forty millions, and that on such a
valuation seven mill tax would suffice to meet
the States demands. The assumption would
have been perhaps correct had the results antici
pated been verified. but unfortunately such was
not the case. The actual returns have fallen
short OF the anticipatiOns by several millions, and
ii Is now evident that The seven mill rate was too
low. We are smOng those who believe that forty
millions is only a reasonable valuation of The
taxable property of the State There are many
who put the valuation at much higher figure,
but at forty millions, all expenses including inter
est and school tax. may be met with seven and
perhaps six mill tax.
The assumed valuation was one mistake, for
the reason that the results anticipated have
fallen short Of realization; another mistake was
in not requiring the taxes to Be collected Wittn the
gear in schich they are Gssessed. The act of 1879
makes taxes due and payable on the first Of
November, but prohibits their collection by dis
tress and sale before the first of March following,
and then requires four weeks notice, which
makes them really collectable about the first of
April. This would be all well enough if 1t was
the policy of the State TO have surplus In the
treasury, but the rule has been the other way
As the law works the taxes of 1879, for illustra-
tion, are relied on to meet the expenses Of 1880.
and 20 on, and the result is when the assessments
are actually les than the requirements, not only
10 leave no surplus In the treasury, but, by not
making them collectable within the year when
they are assessed. TO cripple the treasury and
force Il into the " scrip business" II was mis-.
take 10 have put of the collection of taxes In
this way. The people. a. . general thing. are in
better condition TO pay taxes In December than
they are in March or April, and It 10 impossible
for the government 10 pay a. 1t goes" unless lis
resources are ample and can be relied on when
needed. We believe that the forthcoming reports
% tOO OASDpAHOthc1 UuO AhCADufCI VIII eoOW
closer collection Of taxes and less amount Of
unpaid floating Indebtedness outstanding on the
first Of January next than for any previous year
since 1888, bat this win be owing less 10 abund-
ant resources than good local officers and faith
full management We doubt, without change
IN the law providing for better return Of prop
erty values and more prompt collection Of taxes,
whether cash payments , ct the treasury can be
continued; and this will be matter to which
tie csmipg Legislature will have to address itself
speedily. So fareverythipg has worked smsothly.
Interest on Tie bonded debt has been promptly
INST and current expenses Of the State paid as
they accrued, but continua iiOn Of this fortunate
stats Of Affairs win depend On the wisdom Of the
Legislature. The taxes for 1850 are not avaiIa-
BIZ - any considerable enient until late In the
spsing, while the demands on the treasury are
present The taxes assessed for the last TIVE
years Cor STATE purposes, while pomihslIy seven,
have really been only az mills, as one mill Il
levied BY the Constitution for schools and the
proceeds do rot 90 into The treasury ct all. but
are paid direct to the County Treasuren by the
Tax CollecteiA This has actually Iefi only sis
AsiEs 70 meet expenditures which require, on q
basis Of eso0oO.0Oo Or taxable property, seven
and half mills 70 make cash payments certain
and continuous