The clarion. [volume] (Jackson, Miss.) 1883-1888, 1886-03-10
A State Board Of Equalization.

The Constitution Of Mississippi de-
clares that taxation shall be equal and
uniform, and the object Of all laws reg
ulating the assessment of taxes, should
he to secure equality and uniformity.
Itreally makes no difference to the
tax payer whether ali property in the
State be assessed at its full value, at
more than its value, or at less than its
value; provided, that the same rule I
shall apply in the assessment Of all prop |
erty; because, since a certain amount is 4
necessary to defray the expenses Of the /
8 ate, as the valuation Of property IS
decreased, the rate of taxation must be /
increased. For instance: If the amount /
TO be raised by the State tax is 5000, GOO, |
and the valuation of the real and per-
sonal property is 1920, 1000, 600, levy of
two mills and-a half will suffice, if there
be no insolvencies, but il the value of
real and personal property is 500, 000,-
600, a levy of three mills viii be neces-
sary So that to the taxpayer the val
uation of all property being fixed &C
cording 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 end, laws have been enacted
with view to have all property taxed
according to its value.
The Act of March y, 1884, entitled
"An Act to amend section 500, Of the
Code Of 1880, in relation to examining
the assessment rolls, and to require the
Boards of Supervisors to equalize the
assessment of taxes" confers on the
Boards of Supervisors authority to
raise or reduce, the valuation of any
property, real or personal, in their re
: spective 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 she same price
! AS nearly so as practicable.
This is good law, and if faithfully
! executed would remedy the injustice Of
5 unequal assessments in the lie y of taxes
D for county purposes, because if the
5 property of county is assessed at one
half its value, and all 'of the same
e value" ''be assessed at the same price,
t it must result that the county taxation
will be equal and uniform
e This law was passed to prevent the il
{ equality of taxation arising from TIL
Y failure of property owners to valu
their property by the same rule, rattle
II than to secure the assessment of al
J. property at its exact value; and bein,
applicable to counties only, it may haE
pen that while there may be no Unequal
. ity of valuation in property situated i
= any county of this State, there may b
a gross differentiation in many of tn
u counties, as compared with the valu;
y ton of property situated in other cour
- ties.
. For purposes Of county taxation
- there might be a different rule fo
valuing property for each count!
e and no one would be harmed b
it so long as all lands and persons
e property of the same value in the sam
c county should be assessed at the sam
* price; but to preserve equality of valu!
u ton, and, consequently, of taxation fC
Il State purposes, the rule by which prof.
erty Is valued must be uniform through
d, out the State, in all the counties, or "a
70 nearly so as practicable" 1t will not d
le to have property situated in one count
) assessed at its fair market value, an
~ property in another county of lik
character and value assessed at on,
rs third or one nalf its value. This woul
G produce gross inequality of taxation.
= Every citizen of the State who own
N any property, no matter in what count
- =. it may be situated, has direct pecuni
:, airy interest in seeing that there shall
+ fair and equal valuation of all th
m property in the State. How can such
valuation be secured? Not through til
I Boards of Supervisors, for the jurisdi,
; tion of such Board is confined to sing
to county, The authority to equalize valu'
n. tions as between the counties must /
lodged with body having jurisdictio
re throughout the State.
10 The Senate has passed bill constitl
n ting the Railroad Commissioners an
Is, the State Auditor, a Board of Equalizer
re and deyolying upon it the duty
'g equalizing the assessments between I'll
u several counties, Just as the Act {
re March u, 1884 required Boards {
a. Supervisors to equalize assessment
n between individuals. The bill is shol
lie and simple, and will prove effective if
ie become a law. Such q measure Wa
n suggested by the Governor in his Me
II sage, and the tables prepared by til
o1 Auditor and published in his annu;
d report, make the duty of the Legislator
g to pass some measure that will reliey
j. against the continued violation of th
d Constitutional guaranty that taxatio
D. shall be aqual and uniform, imperative
We think that the bill is the most in
le portant measure of the session. \
% valid objection was urged against it i
the Senate, and none can be in the House
'e and it ought to be passed.