Richland beacon., 1885-03-14
Tensas Basin l.eVee Tax.

DATUM Ilt'b III ia -'hAAN - 'NO'' p
To Tar assessors for Parishes rhich
COMPOSE tie Tensas Basia Leree
District:
All lands, lots aud other taxable
property situated in such portions q
the parishes which comp"ae the Ten
sas Bassin Levee District As are sub .
iect now to overflow, CT that have
been overlilowed, directly or Indl- B
rectlv, bv the waters of the Ouachlta
or Mississippi rivers, IN any year
since 1865, are liable to taxation un- .
der the provision Of Act No. 70 OF
1854. Ii all on any portion OF u lot
or sixteenth sect on II land IL or sub
iect to overflow. or HIS been over
flowed, then the W hole Of said lot or
sixteenth section, ond not the entire
section sh 1uld be assessed, without
regard to ownership.
Assessors should separG'rly list all
the taxable property situated III tie
portions of the parishes which are
subject TO overflow, and from these
lists he should prepare separate tax
rolls fully describing the property
assessed as provided for under ex
istirg revenue laws, copies Of WHICH
should be filed in the Same manner
as the regular rolls.
Property not situated IN the over
flowed portions Of tie District should
not be listed and placei upon Dis
trict Levee Rolls, "a 1t 5 not subject
to the five 60 mill District Leves
tax, levied by the Board Of Levee
Commissioners.
Section 10 makes it the duty of
tie Assessor when he fails TO agree
with owner Of land or personal prop
ertv to call III three tax PAYERS who
shall finally decide and make up the
list. y. u. STEELE,
Auditor.
The above circular is published
for the information of the public.
Those not familiar with the proper
way of describing lands, to make the
same plain, are liable to fallirto errors
The foregoing act either Intended
to tax all the land in section where
one sixteenth part was subject to
overflow or they intended to tax the
land subject to overflow only. We
have been informed that the act was
amended SO much that it is not the
same as presented. That the clause
in relation to one sixteenth of the
section was in the interest of those
living on the borders We all live in an
overhowed district here. We can find
whole sections above overflow in this
} parish but they are scarce. To tax
the land that actually overfows would
bring in very little revenue. The
better plan would have been to make
, subject to taxation all sections where
Z overhowed or land on the borders
to tax only such portions of lands as
actually overlooked. To make the
matter plain it would have been bet
ter to have taxed all the lands III sec
: tions that half of the land would be
inundated by general overflow. Tc
have taxed the land in Richland that
overtiows in a year similar to 1882 OF
: 1854 would tax nearly all, and to ia,
the land that only went under II
| 1875 would tax the lands that have
t been abandoned and forfeited to the
y State for non payment OF taxes
t years ago. There are plain facts, bu
8 nevertheless they are facts. How t.
: get out of this dilema no one can tell
e The Levee board in it's session herr
recently decided that where one Blk
teenth OF a section was subject to in
: undation the whole section was. liza
BILE to taxation. In an overlooked
. district similar to this every one i
4 benefited by the levees whether ri
: lands all go under or not as the evil
incidental to an overflow are general
, For instance the gnats are as bad oil
ridges as in the bottom.
If only one acre out of every l6tl
section oyerhowed that would sublec
sixteen forties to taxation for one 4
n acres of land and if owned by sixtee
g persons would subject each to ta'
d of one AGRA. Bnt ACCORDING - tn,