St. Tammany farmer. [volume] (Covington, La.) 1874-current, 1885-07-04
THE BOARD OF REVIEWERS.

pISSCo tbO S0oCsSIhSuV VI IuC put
ISL, Lis roll now awaits the rsvis-
ion and inspection of the Board OF
Reviewers, which will meet for that
purpose in Covington in a few
days. The work before it is an i'm.
portant one. as tho Board is cloth
ed with full authority to alter the
assessment lists. by reducing or in
creasiug the valuations. II the
members are careful in their ill.,
spection, double assessments will
seldom occur. The equalization
of values, and a uniform assess
ment, can be easily accomplished
by the Board, with the assistance
of the Assessor.
Hon. U. E. Steele, Auditor of
Public Accounts, has addressed a
circular to Boards of Reviewers,
which recites their duties, and we
commend its careful perusal:
STATE OF LOUISIANA,
Auditors Office, :
Baton Rouge, June 20, 1885. J
To the Hon. President and members of
the Police Juries of the several par
ishes of the State of Loui. Llama:
Gentlemen-In order. conscien-
tiously, to discharge the duties of
my office, and with the view OF
adding to the assessment rolls of
the various parishes, I beg leave,
most respectfully. to make a few
suggestions, disclaiming the faint
est intention of debating your &C.
ton, or any appearance Of inter-
meddllng.
Article No. 21O of the Constitu-
ton says, Taxation shall be equal
and uniform" and makes it the
duty of the General Assembly to
provide system of equality and
uniform assessments. based upon
the relative value of property in
different portions Of the State. I"
and to carry out this mandate, the
Legislature, by Act No. SO Of 1882,
appointed and constituted the Po-
lice Juries of the several parishes
of the State, Boards of Reviewers"
for their respective parishes.
Same Act, Sec. "a. requires said
Boards to meet on the frs! Mon
day in July of each year, and pre-.
scribes their duties. In 1884 the
Boards of many of the parishes
failed to meet and review the asse ..
ment lists in time for the Assessor
to make ont and file his rolls with
i'll the period fixed by law. Many
OF the Boards did meet, but adj
journed without making a very
careful examination of the lists.
Now, as no rolls can be furnished
by the Assessor, rs the basis of
taxation. until the taxpayer shall
have had an opportunity of APP
pearing before the Board and stat
ing his grievance, and the action of
the Board in the premises is made
known to the Assessor, whose duty
it is to correct the assessment lists
in accordance with such action, the
result of this failure on the part OF
Boards of Reviewers is manifest.
Another suggestion, if you will
pardon me, is the imperative ne
cessity of providing the Assessor
(many are already provided) with
copy of the abstracts of entries
in the U. S. Land Office, whereby
the amount of assessable property
i'll the State will be largely in
creased.
The duties of a Police Juror, as
q member of the Board of Review
ers, are to equalize the assessment
of all properties of like character
and relative value within their re-
spective parishes, in accordance
with the law and the Constitution,
and their action being final, their
position is one of grave RESPONSE
bility and Importance. Clothed as
they are with ample authority.
they should enable the Assessor
(whose duty it is to attend their
meetiDgs) 10 furnish rolls COM
plete and perfect. rs to the correct
ness of names, the description of
properties, ano a valuation of same,
just and equitable, both to the State
and taxpayer.
Sitting as Board of Reviewers,
allow me in all kindness to remind
you that you should, without hest
tation, and impartially, place q
proper valuation on all properties,
regardless of the individual, since
it is the property and not the in
dividual with wLi,h you are deal
ing.
Many of the rolls for previous
years are heavily encountered with
erroneous and double assessments.
The commission to Assessors, costs
for advertising, ETC., such proper
ty, and the making and recording
of deeds, which are worthless to
the State. entail grievous ex.
pense to the State. A careful ex-
animation Of the lists, for the pur-
pose of eliminating such erroneous
ard double assessments, would
remedy this, and thereby save the