The weekly Floridian. [volume] (Tallahassee, Fla.) 1867-19??, 1881-08-09
Putnam County Joarnal. AGg. AZ
EQuaIlZimg TaXas.

The County Beard will finish tie work Of
equalizing taxes Tor 1881, and adjourn perhaps
to-day. TIE valuations have been generally
raised, and in many instances The most crnspic-
uous aud unjust inequalities corrected. Property
that has hitherto escaped, practically with little
or no taxes has been brought TO the front and
advanced ip value. One-third Of the true value
of real estate has been fixed on for a taxable ia
sis. The b,aTd has labored earnestly, and with
The view of doing justice TO all. Their sessions
have been open and public. While the results
are not Absolutely perfect, a thing impossible in
a matter of This kind, yet the approach 10 unifor
nifty is close. and needs only TO be followed up
To compiled the system Of equality among tax
payers which ought at all times 10 prevail The
aggregate assessment of realty and personally for
the entire county is estimated al 100000. The
exact figures have not been fully ascertained, but
will not probably vary much from this amount
This is an Increase over 1880 of nearly 81 900 900.
The levy that will be made for the various funds
will come before the board at their regular ses-
sion to morrow.
This shows a handsome increase in the
taxable property of Putnam; but it will
be observe ed that real estate has only been
assessed at a third of its value We sub
nit that this mode of assessment is not in
accordance with law. In defining the
meaning of terms the act says: "The
"term cash value whenever used in this
"act, shall be held to mean the usual
selling price at the place where the prop
"erty to which the term is applied shall
abe at the time of assessment. "-( Section
5, act Of 1881, page 2s) In section ls,
paragraphs one and two, the duties of as
SCISSORS are prescribed az follows:
SEC 49, He shall set down in the assessment
roll in separate columns, according TO the best
information he can obtain:
1st. The names of the taxable persons OF The
county and the number of their district.
I'd. A description Of each tract or parcel OF
land to be taxed, specifying under appropriate
heads the township, range and section in which
the land lies, or If divided into lots and blocks,
as fled or recorded in the Office Of the Clerk of
the Circuit Court. then the number of lot and
block, and khe full cGsk cGlue Of each It, tract or
parcel
Now, il is seen that return of prop
erty at one-third its "cash value" is con-
trary TO the plain provisions of the statute.
Moreover, it is absolutely unjust to such
counties as have no such taxable basis /"
In the black belt" especially in Jack
son, Gadsden, Leon. Jefferson, Madison,
&c, the r nile is to tax at the full " cash
value" and it might as well be added that
the assess ment Of property in these coun-
ties is abOce 6 the usual selling price" il
the price property brings at sales under
execution is to be taken a. criterion. A
law which permits such " . basis as that
adopted in Putnam, it il thus manifest,
works inequality 10 taxation. But the
law authorizes nothing Of the kind-the
basis il q mere arbitrary rule adopted
outside Of the statute, and If followed
generally would keep Florida on her back
for all time az to taxable resources. No
one doubts that with fair tax return our
tax books would show fifty millions ct
least of property, and snch a return would
reduce r. ation TO q rate very much be-
low that pecessary to be imposed on a
return such a. has been made for years
past, which will be found not to have
averaged much ifany over thirty millions.