The Russellville Democrat., 1883-08-23

Ditto Tn RuSsellyllle and through out Pope county.
 
 A Few Queries.
 Editor Democrat:
 Will you allow me space Tn your paper to ask few questions and ex- press few thoughts? Have the equalizers any authority to change the assessed value on personal prop erty? Here is statement taken from the DEMOCRAT, of the 9th:
 "The county board of equalization was in session Tuesday. They made no change in the personal assess ment of any note, believing the as sessor to have made fair and i'm. partial assessment throughout the county"
 As though they had the authority to say without seeing possessor or property, what it is worth, or rather what shall be taxed; whether it is Tn the county or not. What IS meant by '.they made no change of any notey' Does it mean that this board has the authority to change the as sessment on the personal property? If it does, why is the assessor around at all the voting precincts worrying the people and himself swearing them to the true value of their prop erty's worth every year? Is this board of equalization to make all men pay an equal amount of tax, or is it to catch up with the "tax dodgers" ?" If it is to catch those that dodge the tax, why not try to get officers when in the legislature and congress to make all bonds taxable property "Oh" l heard some one say, ''that can not be done by one man." Very well, enough men can, that is, if we are free people. They say those bond-holders are the moneyed men and if we legislate against them they will leave the country. Very good, let them go; we would rather not have them if they do not pay tax on thelr interest bearing bonds. ] think it is enough for the farmers and la boring class of people not to be al- lowed to say what thelr real estates are worth. If we buy tract of land 1 for two anda half dollars, we must assess it at about five dollars or the equalization board will say that it mus, be raised, from it's being stu ated on the outside of the globe, no allowance being made for rough, stony land, slaty glades, ponds, lakes and swamps on 1t. Those equalizers may be disposed of by appointing two or more citizens in each township to assess the real property. They would be better ac quainted with the land and it's loca- tion. Then, 1 think the people would have less room to complain.
 W. N. OATES.
 In reply to our esteemed cores pondent's queries as to the power of the county board of equalization to make changes in the assessment of personal property, we respectfully refer him to the following section of the revenue law:
 "SEc. S3. In the equalization of personal property the county board may add or take from the valuation of the personal property; moneys or credits of any person returned by the assessor or which may have been omitted by him, or add other items to it upon such evidence, as is satis factory, whether such return is made upon oath of such person or upon the valuation of the assessor. In the equalization of real property, not 1 previously entered for taxation on the tax books as then listed, it shall raise the valuation of such tracts and lots of real property as in the opinion of the county board has been returned below their true value m money, to such price or sum as it may find to be the true value there of, agreeably to the rules prescribed by this Act for the valuation of real property or may reduce tine yalua tion of such tracts or lots as in the opinion of the board have been re turned above their true value, as compared with the average valua- ton of the real property of such county, having due regard to their relative situation, quality of soil, improvement, and natural and arti- ficial advantages possessed by each tract or lot.
 'That for the purpose of this equalization sald board, or any mem Der thereof, shall have free access to the county records of the county, and 1t is made their duty to careful ly examine said records in making their investigations for the purpose of equalizing the said assessment.
 "The clerk of the county court shall keep an accurate journal or record of tEe proceedings of said board. In case vacancy should occur Tn said board the Governor shall fill the same by appointment"