The Dawson news. (Dawson, Ga.) 1889-current, 1889-06-12
Equalization OF Taxation.

Equalization OF Tdxation.
Opposition to unequal taxation
was one of the chief grievances OF
which our revolutionary ancestors
complained. But, deep rooted as
the sentiment then was in the
American people, we have lever
yet, in Georgia, at least, adopted
a system OF State taxation that
makes this burden equal and fair.
We virtually leave to each prop
erty owner tie fixing of the amount
OF his own taxes, for it isseldom
that even the most apparent under
valuation is corrected. The con-
sequence is that the most honest
and upright of the Taxpayers have
to pay tor the penuriousress and
dishonesty of others, for as the
general assessment or rate of taxa>
ton has to be graduated according
to the total amount of property res
turned, it follows that any under.
valuation affects the whole body of
Taxpayers, and most materially
those who give in their property
highest.
There ought to be better sys-
TEN. The valuation ought not
be left to the variant and arr l..
ry dictation of the severn ,Itra
ty owners. Other i proper
most of our citip, states, ant
systems desig' ), have adopte'
evil, aGd u Led to correct tn
Guilty If ..ere should be no diff
lar d, applying something SINH
20 the whole State of Georgia
We renew the suggestion tina
county tax assessors should b
= elected by the people of each couu
6 ty to appraise the value Of all real
ty in their respective counties. TIL
assessors might be elected ever
two or four years at our regula
state elections, and their dutie
% prescribed by legislative enact
e ments. They should visit tn
6 various farms in the county 70
which they ate elected, examiu
70 the lands, improvements and az
= vantages, and place upon then
] under oath, such valuation as the
may agree upon. The valuation
;. thus determined upon should be r
o corded in q book kept for the pu
G pose, filed with the county commi
70 siOners. A report of the valuati1
. thus made should be transmitted
# the comptroller general, and any e
- ror in the common rate of valu;
:, tiou should he subject to his co
re rection. This would make Il
g C. county commissioners the judg
10 of the several pieces of property
e. their respective counties, and Il
l. comptroller general the supervis,
d of the general county returns.
course there ought 20 be provi
ion made for revision by the cou
il ty commissioners after the appris
,r ment, at which each property owl
# err feeling himself overtaxed shs
n have a hearing. Other state
!. whose systems we need not partic
q. larize now, have adopted metho
l. of equalizing taxation somewh
similar to that recommended. v
. may mention the states of We
IS mont, Massachusetts,, Ohio al
G. Maryland. Alabama also has
- better system of correcting unde
II valation than Georgia has. o
= Legislators could not give their {
l. tention to any part of the stat,
III economy that more needs retor
N than this matter oFequality of ia
y alton. Judicious legislation
n this subject will not only distribu
- the burden oftaxation more equa
= ly, but it will either largely i
Sc crease the revenues of the sta
10 and counties, or result in q mat
10 rial reduction of the general ra
of taxation. We trust that Il
{ approaching session of the legisl
ture will not be permitted to con
e to a close until such legislation