The Forrest City times., 1896-06-12
NEED or I REFORM.

The decision of the Supreme Court last Saturday in the ex parte case of the Ft. Smith X Van Buren Bridge Company furnishes an object lesson of the short-sightedness of assessors throughout the State, In this case the assessor placed the valuation of the half of the bridge in Crawford county at its actual value of Sl5O, 900, while he assessed all other | realty m the county at one-half of the actual value. The Bridge Company ap- pealed first to the Equalization Board for a reduction to S75 900, and upon it's refusal, to the County and Circuit courts, and finally to the Supreme Court.
 The Supreme Court very properly held that the Equalization Board should have reduced the assessed val | nation of the property to one-half its actual value to conform to the average valuation placed upon the other cOuu- l ty realty, as required by law. An Equalization Board can either l raise or lower the assessment returned | by the assessor, but can only raise or reduce so as to make taxation uniform. Here IS where the difficulty comes in. because it is safe to say that there is not one assessor in the whole State of Arkansas who pays any attention whatever to the requirements of the
 law, or who does not technically vio- late his oath of office It is notorious fact that the valuation put upon prop erty by assessors rarely, if ever, eX- ceedS 50 per cent. of its actual value, while the law specifically requires the valuation to be returned by the asses sing officer at it's actual value in mon- | ey Every time an assessor places d value upon property at less than its actual value he is violating his oath | and the statutes of the State of Arkan- | SaS.
 There is every objection to such a custom, even aside from it's illegalty for the assessor should return proper ty at its value, and let the leyying court make lower rate of levy. This would answer the same purpose and be legal.
 The assessor IS sh0rt-sighted in this: That such d large levy will almost in- variaOly scare off would-be investor | who desires to purchase Arkansas property. The people in other sec
 
 discOyered that it IS better to assess property at its actual value and make a lower rate of levy, which will be an inducement to immigration. A real estate firm in this city recently had al
 most concluded a large sale of lands in this State to an Iowa syndicate, when the rate of the levy for taxation was inquired. At the reply the syndicate immediately called the deal off, saying It would not purchase lands in a State aDd county where the per cent. of tax ation was so great.
 The South must take lessons from more progressive sections and adopt l their business methods. Such system.
 where the law is openly violated by
 men sworn to obey it's behests, should | and must be abrogated.
 1t IS safe to say that, should this question be once fairly brought before
 the Supreme Court. the assessor who 1 does not do his duty, as plainly laid down ln the statutes, will receive d l most effective lamEasting. It is to be 1 hoped, for the good of the State. that either the assessors themselves will | see to 1t that the law is followed, or. on their failure to do so, that proceed lngs will be brought to compel them to do tlelr plain duttv-A Arkansas Press.