St. Landry democrat., 1882-05-13
Eoualization of Assessments.
shreveport Standard

Editor Standard The subject of
of the eQalization of assessments under
the constitution Of 1879, gave voice to a
warm discussion in the late extra SEES
sion of the General Assembly, and also
by the press of the State, without set
Ting the question either in the popular
mind or by any definite legislative ac-
ton. The question is not as 1t has been
considered by those who advocate the
establishment of Estate Board" IL po-
litical question of finances, or Of main
tanning the credit of the State, but it is
purely constitutional question, lnvolv-
ing consideration and construction
OF the provisions in the constitution OF
1879 in relation to revenue and taxa
ton, and the powers granted to the Gen
eral Assembly over these objects.
These provisions should be studied by
the light of the history OF our State
government under the constitution OF
1868. in order to comprehend and under
stand their true meaning and intent.
There was no limitation OF the power
of taxation under the constitution or
1868. except that taxation should be
equal and uniform on all property sub
iect to taxation.
One of the first acts of the eonven-
ton of 1879, after it's organization was
the adoption of resolutions requesting
the Auditor of Public Accounts OF the
State to furnish, for the information OF
the convention, a statement OF the an
nuaI assessed value for taxation OF all
the property, real and personal, Ill the
several parishes OF the State since the
adoption of the constitution OF 1868 );
and, also d statement OF the number
and amount of bonds, or other evidences
of debt issued by the State during said
period, aud for what purposes and on
what account.
q The statements were furnished by
the auditor, and are printed III the
proceedings of the convention. They
disclose an abuse of the power to con-
tract debts, which was nothing less, on
the one hand. than confiscatiOn Of the
property of the taxpayers, and on the
other hand, the dishonor and bank
ruptcy of the State. The assessments
for taxes were increased, or raised from
81 mills on the dollar, in the year 1863,
the year of the adoption OF that con-
stitution, to 214 mills on the dollar, for
State purposes alone, to which had to
be added parish and city taxes, aggre-
eating from 40 to so mills on the dollar
on all taxable property in the State.
This was confiscation, because the taxes
State, parish and city, were equal, it
they did not exceed the income derived
from the property on which they had
been assessed in pursuance OF the acts
of the legislature, under the constitu-
ton of 1868.
The total amount of taxes on assess
ments for State purposes, from 1868 to
1878, inclusive amounted to 1922, 1926, IT,
70.
The expenditures for the same pc
riod amounted $46,36S, 1854, as shown
by the auditors report to the conven-
ton.
The power to contract debts had been
equally abused by the General Assem-
Div under The Constitution of 1868, as
also shown by the Auditors report, and
confirmed by the report of the commit
tee Oh the public debt, also printed in
the official journal of the Convention.
The Auditors report disclosed fur
Their abuse of power by the General
Assembly under the Constitution Of
1868, which has been most unWisely fol-
lowed as pecedent by the General
Assembly under the constitution OF
1879, to the discredit of the State, and
to the injury of the judicial, and other
officers engaged in the public service, to
say nothing of a violation Of the Con-
stitution itself. This abuse of power
was in making appropriations that
largely exceeded the annual revenues,
and thereby creating annual debts
against the State.
The appropriations from 1868 to 1879
amounted to S47 1868, 1854, while the
collection Of taxes for the same period
amounted only to 1871 1857, 9S4,11 showing
an excess of appropriations over reve-
nue. from taxation of twenty odd mil
lions in the course OF ten years. The
linquent tax list, from the year 1870 TO
1876 inclusive amounting to II ,356, o32-
Il.
In the light of these startling facts in
the history OF our State government, the
provisions on the subjects of revenues
and taxation, and of the power to con-
tract debts by the General Assembly,
contained in the Constitution of 1879,
cannot be misunderstood or miscon-
strued either in their letter, Or intent
and meaning.
The Constitution of 1879 ordains that
the State tax on all property for all
purposes whatever, including expenses
Of government, schools, levees and in
terest shall not exceed in any one year
six mills Oh the dollar of its assessed
valuation, and that the parish or city
tax for all purposes whatso-
ever shall not exceed in one year ten
mills on the dollar of it's assessed valu-
alton, with proviso in SAVIOR of public
buildings, works, ETC., on vote of the
property taxpayers OF the several par
isles and municipalities.
The Constitution further ordains that
taxation shall be equal and uniform J;
that all property shall be taxed in pro-
portion to it's value, to be ascertained
as directed by law; that the assess
ment of all property shall never exceed
the cash value thereof; that the tax
payers shall have the right of testing
the correctness OF their assessments, be-
fore courts Of justice, and that TO arrive
at the equality and uniformity the Gen