The Opelousas courier., 1894-12-15
ANOTHER ASSOCIATION
winch Proposes to Stir Up the Tax Ones.
fion.

The following is the platform Of Tuv
NiilzENs A ASSOCIATION. recently
organized in Brooklyn:
Il. The abolition of all taxes on ne...
sonal property and their concentration
on real estate.
Z. The repeal of all laws imposing
special taxes on corporations. excent
on corportions operated under public
franchises.
.. In assessing real estate, the as
SCISSORS to estimate the value of land
and the value of improvements so as
TO exhibit each separately.
4. The assessment of both improved
n unimproved real estate at it's full
n rue value in accordance with the
present law OF the state of New York.
8. In order to encourage the build
ing OF homes, the exemption from tax
atlon OF improvements to the amount
OF one thousand dollars.
THEIR ADDRESS.
To the Taxpayers of Kings and
Queens Counties, New York:-In con-
sequence of recent attempts to enforce
the collection of taxes on personal
property, despite the universal failure
OF similar experiments wherever tried.
and their abandonment in all civilized
communities a V in the United States.
The Citizens Tax Association has been
formed, with the objects above set
forth.
TAXING Personal PROPERTY.
Some of the farmers of the state of New
York persist in maintaining that taxes
can be collected on personal property,
despite the universal failure of all past
efforts of this kind in this and other
states. Where such laws exist their
uniform record has been failure, al
though always fruitful of fraud and
perjury, the decentralization of politics.
the encouragement of enterprise and
the Punishment of capital.
A local option law would leave all
matters relating to taxation for local
purposes to the decision of those con-
cerned, the inhabitants of each city or
county, who are naturally the best
judges of their immediate interests. In
the cities personal property taxes would
he at once abolished, unjust discrimi-
nations against thrift would cease, and
corporate capital engaged in produc-
tive enterprises would not be singled
out, as now, for specia al taxation.
REAL ESTATE TAXATION.
Not less in Importance is the adjust
ment of taxation on real estate to an
equitable and uniform standard, and
the elimination of the inequality, dis
elimination and favoritisn which char
acterize present unscientiic modes of
ascertaining values. To this end it is
proposed to secure the appointment OF
a legislative commission. with power
to conduct an exhaustive investigation.
In 1892 a congressional committee ex-
amined the methods of making assess
ments in the District of Columbia
which showed that gross inequalities
between the assessment of large as
FULL AND TRUE VALUE.
The law OF the state Of New York
explicitly commands the assessment OF
all property at 1T fWN and true ratue."
Owing, however, to willful, and posi-
bly, corrupt, disregard of this plain d.
rection and Of their oaths, assessors in
the past have established vicious and
illegal precedents, which to-day are
permitted to override the law and to
stife the consciences of it's sworn Off
GERS. It can be confidently asserted
that assessments in Kings and Queens
counties range all the way from 20 per
of the full and true value, or less,
to 80 per cent. or more.
To estimate the value Of real estate
accurately, the separation of land and
Improvement values is Indispensable.
Houses constantly deteriorate, while
land values in a growing community
advance. The practice of separating
these two distinct values is not an
known to insurance companies, and in
some states it is made compulsory on
the assessor. Not the least OF its ad-
vantages is the greater ease of assess
ment and the facility of detecting
inequalities.
HELP THE HOME BUILDER
The exemption from taxation OF i'm
nrovements to the modest limit sug-
rested, will help those who suffer most
from unequal valuations, the small
house owners.
@E@EHM@# @#