The weekly Floridian. [volume] (Tallahassee, Fla.) 1867-19??, 1889-04-23
Of Legislation, and Especially the
Tax Laws.
Florida Mirror.

The Legislature will find its sixty days none
too long to accomplish the work Of necdiul leg
lSatOn Careful committee work will expedite
the work OF consideration when brought before
the foil house 1t is too apt to be he case that
members who have given htte thought or con-
sideration to subject previously Will, after :.
hasty or Imperfect hearing, start up with 0 ,icc-
IONS and amendments, delaying lcgisialion, ami
SO far as they are successful in striking ont and
inserting, generally doing injury rather than
good.
There is no subject before the Legislature
which requires more thoughtful consideration
than the revenue law. 1t must be treated as a
Whole and >ystemalZcd a sound bass once
established, il i not very difficult form details
II Is nol probable that any radical change can
or ought 10 be made in the subjects Of taxation.
Under our Constitution all taxation is to be lust
ana equal. il must, therefore, include all prop
erty, real and PERSONAL, except such rs is eXcmp,
by law.
The main cause o. complaint on The part OF
the p lblic IS inequality and irrcgularitv. a
very serious cause of complaint is the difficulty
of obtaining information and want OF security
as to the payment being final and conclusive
One greet cause OF trouble is the want Of a
correct system OF assessment and not making "A
distinction between resident and non resident
tax assessments, or what is called in the older
States SEATED and "unseaied lands II would
cOnduce very much To the convenience of both
classes of taxpayers If there were separate
lists kept ot resident and non residents lands
This would throw all "unknoWn' lands INTO
one list, as it could always be easy to ascertain
and assess the property OF residents. 1t would
also prevent mixing up the lands Of residents
and non residents in lot or parcel Local
assessors could value very correctly occupied
lands, and having gotten through with The lands
and property OF residents, they could lhen ok
anime and assess The lands OF non residents in
a separate list. The present system OF having
one assessment roll under one cover embrace
all the taxed property in "a county
is cumMouS one, increasing the
labors OF The officers and ncrca>ina HE liza
bllitIes to errors Of description. 1t j. much NOR
convenient 10 list Vhch district separately. TIN
compensation OF assessors should also be based
upon The amount ol labor involved, Instead uf
commissions. a county with five >housard tax
payers VIII require much greater amount Of
labor in proper assessment than one with
two thousand. and yet The gros, valuation III "
be greater IN HE county with thr Smaller NUM-
Der, owing To us continuing large town or cily
or large bodies OF railroad lands. Under tic
present law It Is made Il pccan,rv rev lrd 10
the assessor 10 raise the valuation OF The property
as high as possible as he is paid Il pcrcenlaet,
and II an unjust assessment is made on non
residents 'hry are too far off to obtain relief
Under the present law The assessor receives on
the frs, thousand dollars per cent, on the
next ten ihons ma dollars per cent, on lhc
balance per cent This l. ncitAer wise nor
polite. lie should be paid by 1t salary asa be
removable for Incompetence or ne. iect, and he
should be continued in Office Tor FIVE wears AT
leas. system Of township or d sslrlc' assessor,
is IN use IN almOSl all other ) afcs. Agaln Our
system OF selling land for taxes, a lvcItising elc
all requires complete revision.