The Dawson journal. (Dawson, Ga.) 1878-18??, 1883-06-21
EQUALIZATION OF TAXA-
TfON.
suggestions tOWIich fhe Atten-
ton OF GeOi gi;t La.gis atOrs IS
Especially invited

Suggestions tOWhich fhe Atten-
ton OF GeOi @i;I Legis atOrs Is
Especially Invited
Rome Courier
Opposition TO unequal taxation was ono
of the chief grievances of which our revo-
iutionary ancestors complained. But.
deep rooted as the sentiment then was in
the American people, we have never yet,
in Georgia, at least, adopted a system Of
State taxation that makes this burden
equal and fair. We virtually leave to each
property owner the fixing of the amount of
his own taxes, for it is seldom that ever
the most apparent differentiation is cor
rected. The conse> .uence is that the most
honest and upright OF the payers have
to pay for the peauriousneSs or dishonesty
OF others, for as the general assessment or
rate of taxation has to be graduated &C.
c0rding to the total amount Of property
returned, it follows that any underyalua-
ton affects the whole body Of taxpayers,
and most materially those who give in
their property highest.
There ought to be better system. The
valuation ought not to beleft to the variant
and arbitrary dictation of the several pro
perty owners The Courier has on several
occasions urged this matter upon the at
tention Of the Legislature, and now that
body is about to meet again, we once mo,e
refer to it. Other States and most of orr
cities have adopted systems designed to
correct this evil, and there would be no
difficulty in applying something similar to
the whole State Of Georgia. We renew
the suggestion heretofore made, that county
tax commissioners, or boards of equaliza-
ton, 10 consist, say of three members,
should be elected by the people of each
county TO appraise the value of all reality
in their respective counties. These com.
missioners might be elected every four OF
six years, at our regular State elections,
and their duties prescribed by legislative
enactment. They should visit the various
farms in the county for which they are
elected, examine the lands, improvements
and advantages, and place upon them
under oath, such valuation as they may
agree upon and the valuation should not
be on the basis of ready cash, or what TIE
/ property might bring if sold at auction fol-
all cash down, as many owners estimate
in giving in their returns, but it should b<
a valuation based upon the common modt
Of selling real estate-th that is, one-thirt
cash and one third .in~9ne and two year.
each. Ssfhe valuations thus determined
should be recorded IN a book kept for tht
purpose, filed with the ordinary or boart
Of commissioners of roads and revenues
and it should stand as the appraiscmen
during the term for which the commits
siohers are elected. A report of The valua
ton thus made should be transmitted /,
the comptroller-general, and any glarin.
error in the common rate of valuation TO
any county should be subject to his cor
rection. This would make the count
commissioners the judges Of the seyera
| pieces Of property in their respective coun
ties, and the comptroler-ge general the super
visor Of the general county returns. O
course there ought to be provision mad
for revision by the county commissioner
after they have made their appraisement
at which each property owner feeling him
self overtaXed shall have ahearing Their
ought also to be provision for adiustln,
the valuation to any casualties that ma,
occur during the term of the appraisenent
such as loss by fire or by flood, or addition
of value in case Of material improvements
As we have said, other States, who's
q systems we need not particularize now
have adopted methods of equalizing taxa
ton somewhat similar to that recommend
ed. We may mention the States of Vel
mont, Massachusetts, Ohio and MARYLAND
Alabama has also better system for COZ
recting undervaluations than Georgia has
Our legislators could not give their atter
ton to any part of the StSte's econom
thatmore needs reform than this matter @
+ equality of taxation. Iudici0us legisla
ton on the subject viii not only disuibut
the burden of taxation more equally, blu
it viii either largely increase the revenue
of the State and counties, or result in
material reduction Of the general rate c
: taxation. We trust that the approachin
session will not be permitted to come to
close until such legislation is enacted.