St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1885-02-07

AUDITOR sTEELE'S INSTRUC-
TIOyS TO TAX ASSESSORS.
Hon. o. B. Steele has prepared
the following instructions to Tax
Assessors:
State of Louisiana, Auditors Of
fee. Baton Rouge. La, Jan. Is,
lS85.-ro Tax Assessors:
Tue following instructions rsla-
tive to the several revenue laws
now in force. aud the proper dis
charge of the duties of Assessors
hereunder. are published for their
Information and guidance:
In order to become thoroughly
informed and prepared for the ef-
6cient discharge Of their duties,
Assessors should carefully examine
the several acts and parts OF acts
bearing thereon. . copy of which
has been mailed to each Assessor.
The Auditor is required by law
to enforce full assessment of all
property. real and personal. by the
Tax Assessors throughout the State,
and severe penalties are provided
for the punishment Of any Such off,
Ger Who fails faithfully, diligently
and correctly Ia perform tina duties
devolsing upon hun. Large tracts
Of land and much personal proper
ty have escaped taxation tor years,
There ia no reason why such should
he the case. The Constitution re-
quirss shat taxation shall be equal
and uniform. common sense and
justice demand it. But here we
find some paying little Oh nothing
ut all. while as consequence NIL
who do pay taxes to the full extent
Of their property are paying in ex
cess Of their Just proportion OF the
public burdens.
Millions Of dollars can and must
he added to the rolls. Were all
the property in the State taxed. it
would add materially to her IN
come. and enable her to meet all
her obligations.
To place the State Oh 4 better
financial footing, 1t IL oily neces
sAry that there should be fair aud
Impartial assessment OF all taxable
property n. it's actual cash value.
&C, riding 10 xxi ting laws. h'o" b
the lncompelsncy or neglect vi As
SCISSORS most of the ussesslusu
rolls filed III this office are burden
Cd with erroneous aud double as
easements, and property Ut which
there Is no description.
Listing property without de-
scrlption thereof Is no valid assess
ment The records in the mort
gage office should be consulted and
revised. 1t is not the duty of Col
! lsctors to assume that assessments
VIGOROUSLY defective are good. aud
in all such cases u new assessment
should be made, and such assess
ment should appear upon sup
elemental roll and be lied in the
same manner as the regular roll.
The necessary blanks. rolls and
township maps in book form have
been forwarded to each Assessor.
OH receipt of whioh he shall at
ouce proceed to examine the rec
or!s In the office of mortgages and
conveyances, aud abstracts Of en-
tries of United States and State
lands, AS required by Section l
Act 80. aud Section l, Act LOT, Of
1884.
Lands granted to the railroads.
and lands entered by individuals,
~ shown by the abstracts of entries
OF United States lands. should add
to the rolls several million acres Of
land Late purchasers of United
States land are not permitted to
hold the same untaxed. Till the
patents are issued, their receipt
from the United States Land Of
ice gives them full aud sufficient
title. with all the benefits of own
ership. including right to transfer.
Care aud diligence should be ex-
srcised in the description OF ali
movable and personal property,
and the description gwen on the
list should be extended on the rolls,
aud the description should be suf-
ticient to enable the Tax Collector
to identify. describe or deliver the
property. whether 1t be lands, lots.
live stock, vehicles or other prop
erty.
The postoffice of each person MS
sessod shonld be- entered upon the
rolls furnished the Tax Collector,
to enable him to give the notices
required by sections ~, A and So
of Act Sc of 1882.
In making supplemental rolls OF
property omitted from the rolla, or
assessed in the wrong name or i'm
properly described. the Assessors
should be governed by Section 2,
Act lot of 1884.