The Savannah morning news. (Savannah, Ga.) 1900-current, 1901-11-19
UNEQUAL TAXATION.


In his annual report. just issued.
Controller General WsEht discusses
the question of taxation pretty thor
oughly. and points out wherein there
are grave inequalities. due to the pres
ent system of assessing property. In
| his opinion the laws relating to tax
alton ought to be thoroughly revised
because they are so contradictory that
| il is difficult to understand many of
! them. Besides, some of the methods
| Of taxation are entirely out of date.
These laws have been passed from
time to time through a series Of years,
and in passing new laws care has not
always been taken to make them har-
monte with those already in force.
Gen. Wright calls attention to the
fact that taxation must necessarily be
unjust where it is left to property own
ers to place their own valuation on
their property. One man who is con-
scientious Will return his property at
somewhere near its true value, while
another. not so conscientious, will re-
turn his at just as low a valuation
as he thinks the assessor will receive
it. Thus it follows that in the same
county there is very unequal taxation.
Then there is a different basis of val
uation in the various counties. In
some it is the understanding that the
returns shall be made at a very low
valuation while in others, returns at
somewhere near the actual value of
property are insisted upon. It follows
therefore that the people in one coun-
ty are being taxed on a much higher
valuation, in proportion to the actual
value of property than the people of
another county.
For instance, in the counties in which
cities are located the city assessors
assess property pretty near its true
value. In some cases they assess it
for more than it would bring at a
public sale. This they do because of
the needs Of the city government, and
the state receiver of tax returns adopts
these valuations.
1t is a quite safe assertion that in
two-thirds Of the counties-the coun-
ties in which there are no large towns
property is not assessed at one-half
its market value. Only a few weeks
ago we called attention to publications
made in the local papers of two coun-
ties, in which it was stated that the
county Commissioners had raised as
sessments more than so per cent. for
the reason that property had been re-
turned at so small a per cent. Of its
actual value that the counties were
steadily running into debt, although
their affairs were conducted in a very
economical manner.
We venture to say that if. in every
county, property were returned as
near its true value as it is here in
Savannah, there would not be III conn
ties drawing more money out of the
treasury Of the state than they paw
into it.
The controller general also thinks
that many securities-known as invis-
IDLE property-are not returned for
taxation. No doubt he is right ahour
this, though it is doubtful if the amount
is anywhere near as large as II is
generally thought to be. Besides, the
tact ought not to be lost sight of that
most OF the securities. in all proba-
oility, are based on property that is
taxed
Inc controller generals report NAV
lead to revision of the laws relating
10 taxation. but it is evident a thor
ough revision. such as is needed, would
call for a vast amount of exnert worl.