The Daily clarion. [volume] (Jackson, Miss.) 1866-1888, 1886-03-06
A State Board of Equalization.

hs TO secure equality and uniformity.
II really makes no difference TO the
taxpayer whether all property in the
State be assessed AZ IL full value, at
more than h. value, or at less than IL
value; provided, that the same rule
shall appl! 10 the assessment d all prop
erty, because, since a certain amount II
necessary to defray the expenses Of the
State, >as the valuation Of property is
decreased, the rate Of taxation must be
increased For instance: II the amount
70 be raised by the State tax Is 1900, 900,
and the valuation Of the real and per-
sonal property is $4,000 600, levy Of
two mills.and.a.half will suffice, IL there
be no insolvencies, but IL the value Of
real and personal property IL 100000.
900, levy Of three mills will be neces-
sary. So that to the taxi payer the val
uation Of all property being fixed &C
cordipg to the same rule, It makes no
difference whether It IS rated high or
low
Aside from the Constitutional require.
ment that taxation shall be equal and
uniform, common fairness demands that
no man shall bear more than his just
share Of the burdens Of government,
and, TO that eud, laws have been enacted
with a view to have all property taxed
according TO its value.
The Act Of March ~, 1884 entitled
IAN Act to amend section SOB, Of the
Code Of 1880, in relation to examining
the assessment rolls, and TO require the
Boards Of Supervisors 10 equaize the
assessment Of taxes" eonfers on the
Boards Of Supervisors Authority to
raise or reduce, the valuation Of any
property real or personal, in their re.
spectiye counties" and requires them
TO equalize the value Of such property
so that call lands and personal property
throughout their counties, Of the same
value, shall be assessed at Che same price
las nearly so as practicable
This is good law, and If faithfully
executed would remedy the injustice of
unequal assessments in the lie " of taxes
for county purposes, because if the
property of county Is assessed at one.
half Its value, and all "of the same
value, "be assessed at the same price,
Il must result that the county taxation
viii be equal and uniform.
This law was passed to prevent he il.
equality of taxation arising from The
failure of proper'y.owners to value
their property by the same rule, rather
than to secure the assessment of all
property at its exact value; and being
applicable to counties only, it may hap.
pen that while there may be no Unequal.
ity of valuation in property situated in
any county of this State, there may be
gross differentiation in many of the
counties, as compared with the valua.
ton Of property situated in other coun-
ties.
For purposes of county taxation,
there might be different rule for
valuing property for each county,
and no one would be harmed by
II so long as all lands aud personal
property Of the same value in the same
county should be assessed at the same
price; but to preserve equality Of valua.
ton, and, consequently, of taxation for
State purposes, the rule by which prop
erty Is valued must be uniform through
out the state, IN all the counties, or cas-
nearly so as practicable twill not do
to have property situated in one county
assessed at its fair market value, and
property in another county Of like
character and value assessed at one
third or one.half its value. This would
produce gross inequality of taxation.
Every citizen Of the State who owns
any property, no matter in what county
1t may be situated, has direct pecuni-
airy interest in seeing that there shall be
a fair and equal valuation of all the
property in the State How can such
valuation be secured Not through the
Boards of Supervisors, for the jurisdic.
ton of such Board is confined to single
county The authority to equalize valua.
tions as between the counties must be
lodged with body having jurisdiction
throughout the State.
The Senate has passed a bill constitu-
ting the Railroad Commissioners and
the State Auditor, Board of Equalizers,
aud devolving upon it the duty Of
the assessments between the
several counties. Just as the Act of
March ~, 1884 required Boards of
Supervisors to equalixe assessments
between individuals. The bin is short
and simple, and will prove effective if it
become a law. Such a measure was
by the Governor in his Mes.
sage, and the tables prepared by the
Auditor and nuhlished in his ANIMAL