The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-02-01
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parish assessors though they go by other
names In different States confided the task
Of preparing the preliminary lists. These
| lsts do not undertake to fix value on real
estate: they simply classify 1t according to n
standard established by law. Upon these
should appear full exhibit OF all the taxable
land In the parish. giving the name Of tho
| owner, tho number OF acres OF first, second,
third, fourth and fifth class land in each
tract. Here the duty OF the local assessor
ends. In some States the lists set forth the
premises upon which the classification Is
made the fertility OF the SOIL the improve
ments. tho facilities OF transportation, etc. ;
but Ia other States the liets arc simply made
In brief and submitted for verfication to the
district assessor. This district assessor Is
appointed by the Governor or elected by the
people In each congressional district OF the
State to represent tho group Of parishes com
prislng that district upon the State board.
After receiving the parish lists no gives due
notice of tho TACT and reeerves q certain time
for examination and vsriticatlon. He Ia re-
CURED to know and to certify that the lists
include all tho taxable lands In his district
and that their classification Ia correct, to
which end he Is granted oil necessary dlscre-
tionaIy powers. When tho parish lIste are all
In hand and after they have been thoroughly
overhauled. the State Board of Equalization
assemblies. This board ls composed Of the
Governor. Auditor and Treasurer, and Of the
several district assessors. In Louisiana tt
would have nine members. the Governor be-
ing. eI ofieio. President.
When the State Board has been convened
the fret thing Ia TO agree upon M estimate OF
the revenue that will be- required for the year
In question: Next. to ascertain the taxable
values Mt the disposal of the State. The town
and city assessment roll, the license lists the
capital tax, and other assessments which by
their nature must be made specific. are then
produced. and calculations are made rs to
how much OF tho needed amount 1t will be
proper and necessary to derive from that
source, due allowance being made for delln-
quenoles and all other contingencies. This
much of tho revenue being. tn 'refore secure.
1t Ia then la order to take up the classifis I'D
lists OF real estate from the parishes with
view to adjusting the remainder OF tho bur-
den. Up to this time. 1t will be- re-
membered, no express value has been
assigned to any OF these lands. Their
attitude is only relative. They are either
first or second or third class. according to
the standard established by the State board.
The problem. therefore, Is very simple. |
Given, certain amount OF money to be RAISED |
by taxation, and such q quantity Of land a. |
tho taxable material. it only remains to de-
termine what valuations shall be made upon
each OF tho different classes In order to pro- I
duee ae six mills tax. the reqlirod amount
la this way every taxable valuable In the
State Is levied upon under conditions OF the |
most absolute equality. The land owner In
Caddo pays exactly what his fellow citIzen
In St. Tammany pays-not an equtl amount
upon each acre Of the land he owns, because
this plan would be most hideou5ly unfair; |
but he pays exactly the same rate upon the
aet,ll money value Of his property.
further excellent result OF this plan Is !
that the State is never In arrears. Whatever
amount OF revenue may be necessary and |
authorized by the peoples representatives In
assembled and acting within the |
limits OF the constitution fortunately,
drawn very close-that amount will be forth
coming under the operation OF the edualiza-
ton system. This Ia the system which has
brought Illinois up from the most embarrass
ing and distressing financial complications to
a condition Of unparalleled prosperity; this
Is tho system through which New Jersey has
been able to declare, this year. that no levy
Of tax will be- required to meet the expenses
M her government