The Florida agriculturist., 1889-11-20
For THE FLORIDA AGRIoULTURIsT.
The System of Taxation"

prosperity when the subject of our system
of taxation is being discussed from time
to time. Your article in the issue of No
vember 9Th exhibits some important
points which ought to receive the earnest
attention of the people, as it is from the
people all power is derived under our
complex form of government.
Scarcely any one who gives the subject
clusion that change should be made in
our tax system.
One very important change should be,
not to compel the owners of property to
fix their own valuations and then make a
solemn oath to the same. Some men are
naturally more conscientious than their
neighbors. On the plan of cast-iron
rule, assessments made in this way are
figured out at thelowest possible amounts
simply because others do so too-and
thus the basis is laid for outraged con-
sciences. Let it be made the sworn duty
of assessors to make the assessments at
their full and true value, cas- they would
appraise the same in payment of a just
debt due from a solvent debtor" subject
to the approval of the State Board Of
Equalization, which would have power to
increase or diminish the aggregate valu-
alton of real estate in any county neces-
sary to produce just relation between
all the valuations of real estate in the
State.
If this we're done, the levy for State and
county purposes would be extremely low,
mere bagatelleas to the number of mills
to be assessed on each dollar of valuation
The happy effects upon the tax payers
would be most satisfactory to themselves
and electrical upon outsiders. AS the
matter is now in Orange county, and no
doubt the State at large, taxes are less
than in other States of tie Union.
An Over-assessment on a non-prOduc-
tive orange grove, chapter LA, section
IA, on revenue says:
All nurseries of young and nonproducing trees
OF oranges lines, bananas, SuaVdS ana OUner
tropical fruits, shall be exempt from taxation;
and all groves of aforesaid trees shall not be sub
jected to greater tax than the said land, on
which the same situated would be subjected if
planted in corn or cotton. Provided, That moth
ing in this section shall be construed to exempt
from taxation, at the legal rates upon a fair as
sessment thereof all groves of bearing fruit trees
or upon nurseries of such trees planted for sale
But the greatest hardship in the "forced
contribution from citizen to the State
to be applied to governmental purposes"
is the annual tax sales, through the work
ing of which capitalists buy up the tax
titles and virtually impoverish the own
ers of the land so sold, for it is the poorer
classes who are the least able to pay-but
pay they must, with added costs and
25 per cent. penalty. Can it longer be
wondered at that there is no greater
mutuality between labor and capital?
In the unequal race between poor men
and rich men, in the way of prompt pay
ment of taxes, the law gives the rich man
the poor mans property to toy with,
SO to speak, by permitting the rich man to
purchase an interest in the poor mans
humble home for mere pittance, which
had been accumulated by years of con
stant toll.
After the rich man takes his choice of
lands sold for tavoS that SnC1rnS him his