Savannah morning news. [volume] (Savannah) 1868-1887, 1885-09-17

The Assessment Bill.
The Senate is 10 be congratu'
lated on the passage in that body Oh
a bill providing for the correct assess
ment Of property IN this State for the pur-
pose of taxation. The measure which is
formulated in this bill has long been ear
nestly advocated by the MORNING News,
which has, with the assistance OF few
! Of its country contemporaries, kept the
subject before the people Of the State for
| several years.
1t seems that the demand of the honest
taxpayers for law that will secure a
fair and equitable assessment Of property
has become so urgent that 1t can no
longer be treated with contempt. Those
who opposed such a law have relied
on the bare assertion that the present law
is good enough, If It is only enforced.
Without granting this, it is apparent to
every wellinformed citizen that the pres
emit law never has been strictly enforced,
and that it never viii be.
AS announced in our telegrNphic COL
umns yesterday, the bill was passed sub
stantially as reported by the committee,
with the exception that the section re-
lsting TO wild lands WAS stricken out,
the present law governing the returning
Of such lands being deemed sufficient.
The bill provides that at the next regu-
lar term Of the Superior Court of each
county in the State. the Judge thereof
shall appoint five commissioners upon the
ran 9o rf no 10
members Of tax assessment board.
The boards are required to meet at the
court houses Of their respective counties
on the first Mondays in June and July
OF each year for the purpose Of reviewing
the tax digests, and they shall meet from
day to day until their work is completed.
The returns presented by the tax receivers
are to be scrutiniZed, and il any taxpayer
shall have placed the value OF his property
below its true and full value, or shall have
failedI 20 make a return, the board shall
correct the valuation or obtain a full re-
turn. When a Taxpayers return shall
have been corrected he is to receive due
notice, and he may be heard In his own
defense, and the boards are given full
power to correct their own errors. The
bill defines the terms true and full value
TO mean the usual selling price Of similar
property to that the value of which may
be in controversy. The bill also provides
that tax assessors shall present TO each
taxpayer list OF questions as to property
subject TO taxation, which shall be
answered seriatim. This will, if adopted
result in the prevention of much tax
lodging. The answers are to be sworn
to, and the boards are required to present
all persons who swear falsely in making
their tax returns to the grand juries for
indictment, trial and punishment, as pro-
vided by the code.
The bill, as passed by the Senate, is a
good one, and, II IL should become law
viii be a revelation to hundreds of people
who have long been in the habit of wrong
ing the communities in which they reside
and the State, by making fraudulent and
false returns of their taxable property.
Most OF these men are already known and
noted in their respective counties, and no
doubt the large majority of them would
hasten to mend their ways, In the event of
the bill becoming a law, before the boards
would have the opportunity of discussing
their reprehensible conduct, for the ses-
sIOns would be more or less public.
This bill is by far the most important
before the General Assembly. Its passage
by the House is demanded by every repu-
table citizen who loves justice and de-
spises fraud and dishonesty. 1t should
90 through the House Of Representatives
without any amendments that would i'm
pair its effectiveness in securing an ap.
proximately correct valuation Of taxable
property, and should promptly receive the
approval of the Governor. 1t is TO be
hoped that it will not be buried in a com
mittee or action on it postponed until it
is too late to give it fair showing in the
House.
II the present General Assembly should
increase the rate Of taxation without pro-
viding for the correction of the abuses now
praoticed in the making of returns of tax
able property, it will bring upon itself the
merited condemnation Of every good and
honest citizen of Georgia.