The weekly clarion. [volume] (Jackson, Miss.) 1863-1882, 1881-03-17
Judgment affirmed
Stands & Johnson, for appellant.
Oglesby & Taylor, contra.
ITO be reported.
Land Assessments.

EDITORS CLARION Inasmuch as l.. F.
G. wishes to hear from "those who have been
studying the subject" 1 have thereby been
induced to give him, or the public, my ex-
perience, of % years on the subject of land
assessments. That the present system is
defective, no one, who has ever once assessed
the lands Of the country, will deny. But
cit is a notorious fact" that l.. F. C.'s
solution would be far from a "proper
one" Let us see. A. and b. each own
half section of land. 1t il of equal value
and is assessed at the same valuation, say
$40 per acre. A sells his land for $40 four
times its assessed valuation (Which is often
done) The new owner is required by the
l.. I. c. system, to go the office of the
"appointed and salaried'' assessor, and pre-
sent his deed to him, who makes and certi-
fes to the change of both ownership and
valuation upon the Gland roll kept in his
Office" BIS land remains unsold until his
childrens' children grow gray from age.
The assessment of course stands unchanged.
The vendee of A or his children, is requir-
ed to pay just times the amount of taxes
paid by B. or his heirs, until SO uniform
systea. of uaIuatioa can be reached" which
methinks will not be done during "this pro-
gressive age" This would of course increase
the Revenue and disentangle one land
entry, if properly made before; Pr0rided,
the "newly made assessor" is shrewd enough
to detect an error that mightperchance have
been made by some indiscreet vendor 100
years before That deeds are made to the
wrong lands, and that lands are often
wrongly and very improperly described,
no one will dispute, and hence imperfect as
sessments are made, which errors are alone
and always chargeable to the assessor. l find
one deed on the record in the country,
commencing at an Oak Tree" as though
there was but the one oak tree liz the coun-
ty.
The city of Starkville is not in exist
ence so far as the records are concerned-is
neither blocked not lotted. And yet
the present Revenue law requires the
Assessor to fully and sufficiently describe
the lands, before they can and will be
approved by the Board of Supervisors
And this is another serious defect in the
Revenue Law. The Board OF Supervisors
should have nothing to do with the valua-
ton of the lands, aud w.hyI Because they
are usually composed of farmers, of unusual
intelligence however sometimes, who remain
at home upon their FARMS (cnly when offic-
tally employed and know nothing of the
valuation CT the lands of the county, beyond
their own vicinity Ones upon time while
l was engaged in assessing the lands, asked
one if he knew what "grade" meant. he
said, No. / asked him if he new what
Township North, Range East, meant. He
replied, 30. ! asked him he knew what
| Equalization meaGt and he answered, No.
This however was in the edark age"
And now for my solution of the yexed
question:-Let there be three commissioners
appointed from Beats l, 2, and or from 1,
| 3, and 5, by the Legislature, whose duty it
shall be to divide the lands into l, 2, 3, 4
and 5 grades, regardless Of improvements
Let the Legislature place value upon each
\ grade, which shall be fixture for ten years
! Let those same commissioners be required to
value the improvements, aud let that valua-
| ton appear upgn the Personal Roll and let
| the succeeding assessor each year raise or
1 lower this valuation as the Improvements ln>
crease or deteriorate in value having
1 nothing to do with the grade of lands.
4 If the owner should suffer it to wash
away or wear out during tue decade
let it be his fault If he enFiohes 1t,
let him reap the reward, and not require
! lease the fndolent from taxation, because OF
/ his Incidence. do not ask an adoption OF
my plan, but simply ask to bear from others,
Iif they can but add to, or devise some bet
ter one. Il. u COOPER.
i STARKvILLE, Miss, Feb. Is, 1881.