The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1880-01-16

tits the dictate Of the simple economy of com
mon ssnse that the Intelligent vDrkfnGuIcn
of Europe should come where living IL cheap,
whore land " plenty, whore labor Ia In do
inand, where motive power and raw materials
arc unlimited, and where low taxes are paid
Tor economical government.
1t Is FOR us ~ say whether this Inflow of DO
aifhbie population shall be for the eXglugi9t
benefit Of other States. which invite ami well
come IT, or whether Louisiana sball share In
this benefit In proportion to the nd ehntages
which she offers. In my view, the lmporia-
tion of n single ship load Of healthy and In
dustrious European families adds to the
wealth and prosperity OF the State more TRAN
tho export OF many cargoes Of our surplus
products. For our own welfnre we must he'd
tho sound economy which demands that CON
sumers mud producers shall DO brought nearer
together.
well managed Board of Agriculture will
afford great help In promoting such results
and attracting immigrants To our fertile lands.
EQUALITY or TAXATION
Article 2O3 requires tho General Assembly
at Its frat session ito provide u system of
equality md uniformity In assessments, baBsd
upon the relative value OF property in the
different portions OF the Hpate." II Is i'm vain
to declare in our bill Of rights that taxation
shall bo equal and uniform when property
taxed Is valued high or low according 10 tho
peculiar methods or arbitrary judgment OF
local assessors. To be Just and equitable, u
tax must bear with equal pressure upon prop
erty In strict ratio TO it's actual value; and
this value can seldom be truly ascertnlned
otherwise than by estimate of competent and
dlsintnrastai reyisOrs Of assessment. Under
former systems there has always been ten
dency to eyade the full and fair payment Of
taxes by means of low assessment Even
where holders OF property arc willing to boar
their due share OF public expenses they strive
for low assessment In sell. Defense on the
plea that property elsewhere Is assessed still
lower. Such deficient valuation OF taxable
property works iniustice to those who pay
honest taxes under fair assessment.
! recommend this subject to your early Mt
tention ms one OF the most important that
can come before you. The constitution has
deCreed n low rate of tax, II remains for you
to provide that such tux shall bo fairly as
ssBsed and fully collected. For this purpose
] recommend the creation OF n State Board OF
Equalization, to consist Of the Auditor Of
Public Accounts, the State Treasurer. the Sec
| rotary Of State. the Attorney General. ana such
other members aB may be deemed advisable,
empowered and required to adjust and equal
ize the valuation OF taxable property through
out the State and secure the payment Of taxes
upon all property rated Mt It's actual value.
Tho constitution having fixed low rate OF
taxation, IL becomes vitality necessary that all
| taxable property should pay its full ratio.
LICENSE TAXES
Article 206 authorizes the General Assem- =
bly, To levy u license tax on trades, professions
and vOCatiOns 70 meet the Immediate and
pressing demands upon the State TREASURY
such tax should he assessed without delay,
| and be made exigible Immediately. Your at
| tentiOn Ia called to article 2i7, which provides
that n mode Of license may be applied to cor
DoratiUn5. associations and companies dOmi-
| eilad out of the State but doing business
within 1t. 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, pro-
/ fessIons AMI vOCIttOu5. Tits - additional
| motive for making the State license tax Mt
once. MS we'll as for making 1t just and eaaita-
BILE. Restored prosperity and increased taxa
| BILE property VIII in time enable the State ia
dispense with this method of Taxation, for the
relief Of all engaged In mechanical pursuits
and TO encourage productive industry. IT Is
extremely difficult TO ASSESS license tax that
/ shall be equal, uniform and just.
/ There Is no method OF comparison by which
the value OF tho privilege to pursue Il trnde or
houses and lantis. In making out the list ol
license taxes the exemptions enumerated In
article 207 are to be duly noted.
PoLL TAX.
Article BOB requires the levy OF an annual
poll tax for the benefit OF public schools. Fol-
the reason that this Is Il tax on all male tnhab-
| itantS over the age Of majority for the good
of all children, recommend that 1t be made
| Il dollar and n half per cdpitd, the full amount
allowed. This tax should be made To aid
public education TO the amount OF nearly n
hundred and eighty thousand dollars enct
| year.
i Article 80 requires the enactment OF q law
providing ftg the manner In which notice
shall be given TO delinquent Taxpayers BY
collectors OF the advertisement Hnd sale OIL
property on which taxes arc duo and ,lnpaie
after tho expiration OF the year. The act
should be short and explicit, so that deln
quentS may clearly understand their o5ilRa
ton and collectors be left In no doubt as tt
their authority and duty. 1t will be strictly
necessary to Insist upon the full and promp
payment of taxes, without which 1t will b.
. impos5i tle TO obtain Il revenue sufficient 10
the support OF the government.
LEyEEs.
Article 2l3 calls for the maintenance OF
levee system and the collection of n genera
levee tax for maintaining and repairing
levees.
] Article I'D authorizes the General Assem-
/ bly, to form levee districts, TO elect or ap
. point levee commissioners, and TO levy q spe
cial tax for the erection and maintenance o
ievees within such districts. The vas
amount OF capital Invested In aluvial land
threatened with destructive overflow call
for most careful legislation. Nothing Shor
OF ample protection by levee5 can save ffor
periodical devastation q large and exceed
ingly valuable part OF the State Lands sub
ject TO overflow should mainly bear the cos
J OF their protection, but this Can be effectuall
! secured only through we'll adapted systef
under the control Of capable officers. It Is t
, be- hoped that the Federal government ma
> at no distant day see fit to assume the dut
4 OF maintaining adequate levees In this an
Q adjoining States as a measure OF justice
: this section and as q means Of inereasin
those exportable products from which q yer
Q large revenue results to the Federal treasur
I But In the meantime we must act In Til
e premises as IL no external help was to
: looked for, and provide for tho maintenance
' of an adequate levee system.
For information upon the subject OF OIL
i levees, the construction and repairs Of Il
q past year, and their present condition 81
requirements, | refer you to the report
q the State Engineers.
q HOMESTEADS.
h Article 2f9, which exempts from seizu
o and sale homesteads and other specified pro
i erty, requires that such exemptions, In ord
h to be valid, shall BIS set apart and register
II as shall be provided by law. Article 2
II more expressly requires the early enactme
8 Of laws for the setting apart, valuation 81
" registration OF such property. The wise al
y liberal provisions OF the constitution respet