Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1889-03-30
The Assessment Law

q LilIT0E BEACON AS have had
numerous enquiries from all narts of
> the county regarding the assessment
OF lands under the Bin nssso1 Of last
Legislature, ; will TIE quite thankful II
+, YOU will allow me a small snaca In
vour valuable naper to answer an par
ties interested and will promise 10 br
as orlef rs possible Tho %nriucinal err
ror that most OF them have fallen into
is, that ii the assessor should be mn
willing 10 tokt the assessment of the
property owner. THAT he nas Il right
70 rHlso thc assessment Ito whatever he.
deems proper. aud that the party has
20 appeal or redress and therefore
the assessor ha. entirely 100 much
powCr
rus IS moi the aasc, aud the assessor
mas no more power than under the old .
'aW. u Ms much fot bv See. 4S9. Code
% 1881, after Won hive sworn TO v0ur
assessment and delivered tie hest OF
lands and value thereof IF the assessor
lhihk u fraudulent or given in too
low, be has q right 70 assess it al a
value equal to the highest rate per
acre Tor ans lands adjoining said lands
~uAuervalurd aud lands are required
"a be given in under the old law 81 q
marketable value. ana what YOU Womb
hh wiling to take tor them If Won
"esired tosell, and not what thew would
bflng a. q forced sale.
sec 3 OF new Bill requires in order
20 determine the quality to which
anus oeloAe, that tile assessor shall.
] practicable, make q personal exam
IhalloH @f the same, and il not prac.
t'caOiC d shall be their duty diiigCut-
10 enquire ant to ascertain from ;
Inc pest sources OF information with
ih ihelr power, The character and rep a.,
uiailon OF said lands, Sand TO takosiul0 :
consideration the improvements upon {
said lands, aul lnclr proximity to nay S
lEailou and transportation. i
Sec . OF Same Bill states that per. s
sons giving IN property go the asses j
soF Hre not required 10 do SO under n
oaIh' nut TO give il IN ut q fair, market
aole value, aud the assessor can raise
any assessment he considers TOO low
6ec.o states that only such nets mere
'oiore passed rs come in conflict with f
TINS act DC and are hereby repealed. Il
showing very conciusivc,y that tho II
.lli ohlf refers TO the duties OF the y
TO the land owner. and docs h
not make any material change therein c
except that the prices of the lands III Il
ING county are fixed 1T eight different o
'"ines u they arc TO be assessed at "
one OF those nrices. IL
II a party owns a section of land. all n
II about the same quality that be II
.illhks u worth an average of eight 7
lollars per acre, and there being no
luRI!tY nXeu at that price, lie can as
'rss MS improvements and two-thirds
Inc land at srreu dollars and the a
liher third ~ ten dollars; or if he :,
Wishes II iire and a half dollars per ri
letc, ne can assess One-half at four -,
ihl 'he other NJ seven dollars per II,
lcfe or, II the entire place. let ii be ~
afse or small, will suit either one of n
NC eign prices he can assess the Il,
mole al that price. -,
mere IS no authority given tho asses-
or TO assess lands for more than their y,
value, and If he does, the r,
'wncr has the same remedy now that NJ
o mo before, as See. 499, Code Of 1880, ar
tle following score oi sections, n,
.efning tho duties of Board OF SUPER n;
and Circuit Courts toward as a.
essed property, has not been altered ,y,
r amended and ~ still the law. =,
see, 4g9, Code of 1880, saws that as cr
nssors shall make out and file with :.
ne clerk OF the Board of Supervisors. a.
u or before the LIST Monday In July, ~
Irce copies Of the assessment roll, and ma
NIX their sfidavit thereto, there to en-
emain for thirty DAYS, so that any m
erson dissatisfied NAV flo his obicc- 10,
~
Sec. sos. Code of 1880. required the n,
GARD of Supervisors 10 meet on lst en-,
oBdar IN August, 20 hear objections ~
, assessments, and the Assessor shall ha
tend said meeting, and the Board nj,
' a right to change any assessment sa,
icy consider too high, or wrongtully I'M
'scssed. ~.
Sec. 5Oi, Code OF 1890, allows any an,
erson aggrieved by the decision or nm
osrd of Supervisors TO appeal TO the nm
ircuit Court. ~"
Now, Mr.. Editor. We have an Asses cJ'
II and two deputies who are honest. NJ,
and competent, men v no ,hs
III discharge their duties faithfully an,
ID impariically, and | think the peo- nm
G. as a whole, will bc satisfied with m,
cir work when completed.
MOI wishing TO take any advantage {
Those who aspire TO tho position
vt ] do, ne to conduct my canvass Y
the expense of your l%iberaliiy aud Ia,
hdness, | shall not say one word re- NO
riding the merits or dement's of the Ch,
Bill but think, when a ran. eur
IS Of our county has been arranged. mes
mn show TO the entire satisfaction of Mn
people, when tiicv Gourmet the Ms.
'sments IN the different counties in A
} State, that We greatly need eomc Ind
rclief Yours &c, say,
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