The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-12-01
EqualizinR the Burden.

The ordinance passed by the city council
on Friday, assessing real and personal
property at the same rate, and ordering a
revaluation Of all real property, is doubt
less very generally approved by the tax
payers Of tile city. The Purpose of it is to
make each one who has property bear his
fair share Of the burden Of taxation. AS
personal property is to be taxed at the same
rate as real estate it is necessary TO have a
new valuation Of the latter kind Of prop
erty for the reason that great deal of it is
now valued far below what it would bring
If offered at public sale.
The taxing of real estate at a much
higher rate than personal property has
caused a good deal of complaint, because
there did not seem to be any good reason
why one whose property was in houses and
lands should bear greater share Of the
burden Of maintaining the city government
in proportion to his wealth than one whose
property was in securities, merchandise.
goods and chattels
The Few ordinance will have, doubtless. a
beneficial effect upon the prosperity of the
city. The rate Of taxation will be consid-
erably below what it is at present, and n
low tax rate, even though the valuation Of
property is high, invites the investment of
capital. The rate now is over per cent
If the amount of the valuations is as great
as it is estimatedit will be the rate will not
exceed 4 per cent. At that rate the val
uations of real property can be very greatly
increased without increasing much the
amount Of taxes assessed against it. The
valuation of agreat deal of the real estate
will not be increased, and part of the bur-
den that it has been bearing will be borne
by personal property.
The council has delicate and difficult
duty to perfornin selecting assessors. Only
those should be chosen who are known
to be men of sound judgment, and who
have a pretty accurate knowledge Of the
value of property in different parts of the
city. What is wanted is fair valuation,
because taxpayers are all the more willing
to pay their taxes when they believe
that the burden of taxation Is distributed
equally. II partiality is shown, or any in
huence Of any kind warps the judgments of
the assessors, and draws them away from
the strict line of duty, there will be COM
plants and protests that will cause no end
of trouble. And it is safe to say that if
there is any discrimination against any
property holder because he happens to be
unpopular, the fact will be discovered and
exposed. While it is not possible to have
perfect equality in taxation, point can be
reached in that direction that will be salts
factory.
In assessing property, care should be
taken to avoid being deceived by appear
anceS. A mere shell of house, command
ing small rental, may present a finer ap-
pearance than a much more valuable
property. The only way to arrive at a
correct valuation is by personal examination
and by inquiry. If the assessors do their
duty faithfully and conscientiously they
will have pretty hard task, but they will
have the satisfaction Of knowing that they
have done what they believed to be right
The present council has more serious
work to do than any Of its recent pre-
decessors. In fact, upon it depends, to
a very great extent, the future pros
perity Of the city. If it handles the inn
portant matters now pressing upon it wisely,
it will have its reward ia seeing the city
have a more rapid growth than its most en-
thusiastic friends predict for it,