The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1888-01-06
. rlght to which every laxpayer 5 en-.

u seeming necessity under q destructive
State regime that was in antagonism with
property owners, and who at the time
were struggling TO recuperate from the re-
suits of the late war. The burden imposed
at that time caused forfeiture OF nearly
80 per cent. OF the lands of the State for
non-payment OF taxes, and il seemed that
taxation and confederation were almost
synonymous terms. But happily for our
people they succeeded 10 the management
OF their own affairs.
/ recommend thorough revision OF the
revenue laws, and would emphasize the
fact, that after careful examination, and
repeated conferences with the Auditor OF
Public Accounts, ] am satisfied that the
same irregularities obtain in real estate
are alike applicable 10 personal property.
A Joint committee OF the two houses,
charged with the duty OF formulating a
plan, can, in my judgment, by invcstiga-
ton and conferences with the Auditor and
Treasury departments conceive and digest
a measure that will insure fair valuation
OF all taxable property, letting none es-
cape This is n measure OF the highest
Importance, and demands careful consid-
Grafton. II values to the amount of sew
eral hundred millions can be reduced TO
SIPS, 5000, 900 by the same process the re-
duction can be placed at S60,00O0OO, or
even $4,000, 900, which would demand a
proportionable increase of taxes. The dii-
fculties attending the assessment OF prop
erty for taxation are not confined alone to
Mississippi, nut obtain in many OF the
States. Governor Berry, Of Florida, in his
recent message, says; with such regu.
lations rs will secure Just valuation Of all
taxable property, the rate might safely be
reduced, Notwithstanding the increased ex-
pense which will deyolve upon the State
under the new constitution" Governor
Taylor, OF Tennessee, says In his message
al is confidently believed that II u fair
and proportionate value was put upon all
the taxable property Of the State, personal
and real, the tax list would be doubled
This being true, the rate of taxation should
DO reduced one-half and still yield our
present revenue" Other States make
similar complaints, and urge amendments
and corrections. Any measure embracing
the needed changes touching this impor-
tant subject, and promising even an APP
Proclamation OF the taxable wealth Of the
State, will receive my cordial approval.
Two years ago deemed II important,
and 80 regard Il now, that the Legislature
should provide additional remedies for the
collection OF
DELINQUENT FOIL TtNFs,
the act OF 1884, after q fair trial. having
proved a failure. In my message OF 1886 !
said. and now repeat, that every citizen,
not exempt by law, should be required to
pay his poll tax. Every citizen who en-
joys the protection and blessings OF govern
mcnt should contribute something to its
support II one IN sufficiently interested
in the affairs Of State 10 be prompt inregis-
tration, and early at the voting place 10
declare his choice for public agents, he
should voluntarily pay the insignificant
sum required as poll tax, and II he fails lac
should DO forced 10 do 70. The Lcgisla-
turc has the power, free from constitution
al objection, 10 mako II n misdcmeanor TO
refuse TO pay this tax, and can imagine
no reason why any citizen, not exempt by
law, should be excused from such duty.
The enforcement and collection Of the
delinquent poll tax would not only compel
a duty to society, but the sum would, II IL
could he used for that purpose, more than
deiray the entire expenses Of the deal and
dumb and blind institutes, and the hos
pitfalls nj the cities OF Nicksburgand Naichcz
Tor the next two years. The lists Of delin-
quents are surprising will number rom
10000 to $1,000, costing the state and
counties Tor assessing them some ~ 900 OF
5000. For the foregoing reasons ] repeat
my former recommendation: Make II n
misdcmeanor 10 fail 10 pay the poll TAX,
and authorize the prosecution ol the delin-
quent before justice Of the peace Of the
district, ON notice oi the default by the
sheriff (which IL should he his duty 10
make TO bc relieved from liability. In
such prosecutions the fine and cost should
be- limited, making thcaggrcgaic sufficient.
Is small to bc met by every delinquent.
This question, in all lis bearings, has
given mo much solicimdc, and, after the
mos, careful consideration, shall frankly
submit my conclusion for your consdera.
ton aud action.
The fact that more than 10000 persons
In the State, who exercise the right Of
suffrage aud participate 10 that extent In
the conduct II the government, and refuse
30 contribute one laTthlng 10 It's support, Is
most Scandalous abuse Oi citizenship, and
needs Ia bc corrected and rchukcd. Such
utter disregard of duty demands ut the
hands VI thoec who own ant support the
government decisive action.
Citizens whoare protected IN life. liberty
and property that receive the blessings and
protection 81 n generous christian and en-.
lightcncd government, should chccnully
pay the little pittanco Of poll tax. aud Il
/ they iail Ia do ~ they should be- excluded
/ from voice in the administration oi the
government to which they give no support.
/ For Il Ia bcothcrwise lowers the standard oI
citizenship. Let u I've remembered that
the Taxpayers Of Mississippi furnish In one
way aud another 10 the public schools and
/ State institutions Oi learning nearly a. 600,
on for their support, and without Ugard
/ 90 race or color In addition the private
/ colleges aud schools am we'll patruniEcd
and maintained, 20, w my Judgment, every
| principle OF Justice ~ violated unless othen
/ liable to taxation contribute nj least IN,
smallest sum ioriho support Of the govern
mcnt.
When the commonwealth extends priv
ilcgcs aud guarantees protection 10 the cit
| izrn, u has the right to demand the dis
/ charge Of reasonable obligations.
] therefore recommend that the logis
lainrc IN It's present eCs,ion submit TOT III,
! consideration aud vote Of the people M
amendment to the constitution, making
the payment Of the poll tax a condition o.
the right Of suffrage. and In my judgment
this Recommendation will receive the ap
prevail Of all iairmindcd men Of boil
races
II IL well known that the greatest bur
den In the shape oi taxation Ia that o
county aud municipal, and whatever
measures that will tend 10 lessen this OK
pcnsc should receive the unqualified sup
port OF every department Of the govern
| mont N itnnr,saa.,I ut,, 4 that tlt. .,,,