St. Landry democrat., 1881-05-07
State and City Taxation.
IN. 0. States.


A few days ago, in an article on
Debt and Population several instances
were cited where the debts OF sev-
eral leading cities were, entirely
disprOportionate to the population, las
compared with the debt and population
of the States in which the cities We're
situated.
Since then publication has been made
Of a part of a bulletin from tho census
office which gives the financial condi-
tion of a number of cities in the South
showing the assessed valuation, the
amount OF the tax levy, of the debt, the
increase and the expenditures OF each
city in gros and per capita. According
to these figures, the city OF Louisville
for the year ending December 81, 1879,
(nopulation 123,S45,) had an assessed
Valuation of $65,S09,0OO, or $531 per
capita. The tax levy amounted to ST.
499. 4S7, or 1910 per capita, and the
tax rate was 1928 on 800. The bonded
debt amounted to $S,O74,00O, and the
floating debt to 81 ,026, $50, or $780, per
capita. The net debt was S4,S49,y34,
the city having a sinking fund OF S4,-
255,625. The total revenue for the year
was 81 ,S37,631, and the expenditures,
S637,399 for interest, was
81 SIG, 791, or $1s.25 per capita.
The debt of the State OF Kentucky,
October 10, 1879, was 1888 ,0OS, with
population of 1,64S, 70S, or about $1.124
nroperty in the State was $345, 1877 ,S75,
or about 50 10 per capita the tax levy
was 40 cents on 500 and a revenue OF
81, 43O, 957 was raised not quite 80 cents
per capita.
The city of Mobile for the year end
ing December 81, 1879, population 81 ,s05,
had an assessed valuation, per capita,
of SAG; a tax of $1OS2 a debt of 1888 81 !;
the city expenses 1888, and tax rate
of so. so on the 800. The State had an
assessed valuation, of taxable property,
per capita, of about 800; a tax of 81
cents; debt, funded and unfunded, of
about SO; IL tax rate of IS cents and
State expenses of about 60 cents per
capita.
The city of Savannah, Ga, with a
population of 30,6S1 and property val
uation of $497 per capita, is burdened
with debt equal to S111.95 per capita
her taxes equal $1439; city expenses
1861, and the city tax rate is $500 on
| the 800. The State of Georgia, with
a population of 1,539,04S, and taxable
property with an assessed valuation
of $685., 1874, 1876, or about $3.50 per capita,
has debt per capita of $3.50; the State s
taxes and expenses amount to only
about 65 cents, and the tax rate is only
IS cents on the 800.
The above are fair illustrations of the
manner in which cities are governed.
One would naturally suppose that as a
city grew in wealth, population and
density, the ordinary expense would
| gradually hecOme less in DrODOrtiOn to
its growth, especially after system of
sewerage had been once established and
the streets once properly paved, but it
appears to he the rule for the debts and
taxation of cities to OutgrOw wealth
and population. Some time since an
article was published in this paper
which unfolded the happy condition OF
an old town in Georgia which never
had mayor, town council nor any OF
the supposed privileges and blessings
Of an incorporated town. If the present
methods, adopted by cities, of contin-
ually rolling up large debts for political
and other doubtful purposes, is kept iI
the future as in the past, unincOrpOrated
towns will hesitate before ehey apply
to the State Legislature for chartered
privileges And, if they do consent to
ami r5f charter of incorporation il
! at5i h, sn the condition that the towr
auE,e. tss are bound with iron clad re-
stgsltionS , protect the citizens, who
having shovn the dragons teeth, which
are IL produce salary drawing and
salary grahbing officials, from being
placed at ne INSCRIPTIONS mercy Of
which every political gang may be in
Quoted iuJo office to crack the party
whip and to divide the spoils.