The Palatka news and advertiser. [volume] (Palatka, Fla.) 1902-1905, 1902-01-09
REFORM, THE Slogan
OF G)V. JENNINGS.
He S0yS T0IeS On RG0IU
MUST BE ASSESSED AT ITS FULL
VALUE.

MUSI BE ASSESSED Al lis FULL
VALUE.
Tax assessors throughout the State
are in receipt of circular letter from
Gov. Jennings which has put them
in a flutter, and if these instructions
from the head of Florida's business
administration are put in full force
the fluttering isn't going to begin and
end with the tax-assessors. The
circular in part says:
1.-THE tax assessors are charged
with the imperative duty Of ascer-
tanning all property liable to taxa
tion and of assessing all real proper
ty at its full cash value and all
personal property at its true cash
value The County Commissioners
are charged with full power to equal
ize the assessment of the real estate
in their respective counties, and for
that purpose may raise or lower the
value fixed by the assessor on any
particular piece of real estate, but
cannot raise or lower the entire as
sessment of the county, their powers
being only to equalize. 1t shall be
unlawful for the County Commits
sioners to lower the assessment of
any personal property given in by
the owner or assessed by the assessor,
which shall not have been specified
under oath.
WHAT ASSESSING MEANS.
ITO assess property does not mean
to copy the description and value
from a tax book of previous year,
but it means that the assessor must
ascertain the proper description and
full cash value of all property liable
to taxation. 1t is the duty of the as
SCISSORS to make diligent inquiry and
to ascertain from any and all sources,
including the public records in the
several county offices, what lands
and other property are or are not
subject to taxation. The commission
allowed to assessors is to compensate
for this work to be properly done.
This law was enacted in 1896, and it
is presumed that all officers know
the law. 1t is their sworn duty to
faithfully perform the duties of the
offices they hold as prescribed by law.
1t is also the imperative duty of
the tax assessors to omit from the
tax books all lands not subject to
taxation. Among the lands not sub
ject to taxation are those certified or
sold to the State for any previous
year for the non-payment of taxes
unless they are sold by or redeeme d
from the State. The revenue law
provides in section "a, that the as
SCISSOR shall not assess any lot or par
Gel of land certified or sold to the
State for any previous year unless
such lot or parcel of land so certified
or sold shall be included in the list
furnished by the comptroller to the
assessors as now provided by law
Section 27 provides that the tax as
SCISSOR shall receive no compensation
for assessing lands which are not
subject to taxation This makes it
the imperative duty of the tax as
SCISSOR to omit from the assessment
rolls amy lot or parcel of land certi-
fed or sold the State for any previous
year unless directed otherwise by
the comptroller
STATE MUST NOT SUFFER.
"The State will not hereafter suffer
because lists of lands redeemed
have not been regularly furnished
the tax assessors for the reason that
lands heretofore sold for non-pay-
ment of taxes had not been stricken
from the tax books and for the fur
ther reason that by the comptroler's
circulars, the assessors are very
properly directed to omit from the
tax books all and only those lands
covered by the tax certificates now
held by the State. The list of the
certificates held by the State on
September l, 1901, are on file in the
offices of clerks of the Circuit Court,
and are always accessible to the as
SCISSOR. With the aid of these lists
the assessors can and should, under
the law, ascertain from the reports
of tax sales on file in the office
of the clerks of the Circuit
Court and of the tax collectors,
every lot and parcel of land, certi-
fed or sold to the State, for any pre-
vious year. covered by the certifl-
Gates now held by the State in Gus
tody of the clerks, and should elimi-
nate all of them from the assess
ment rolls except those reported to
the assessors by &he clerks each
month since as redeemed or sold.
This is not so difheult task as
some imagine, and even if it is, the
law positively requires that it shall
be done. In short, it lis the sworn
duty of every tax assessor to ascer-
tain all property liable to taxation
and to assess all real property at its
full cash values and all personal