The Rice belt journal. (Welsh, Calcasieu Parish, La.) 1900-19??, 1906-04-06

piled to the improvement of the schools
in their own neighborhoo0 and goes
into the hearts and minds of their own,
children.
"SOme few parishes ana towns haK 10
voted railroad taxes-so many mills
for so many years-without specifying
any particular SUM to oe raised af-
ter the realization of Which such tax
should cease and deterraine.
THAT WAS unwise in this; that no
special railroad tax should be voted
unless it be distinctly stipulated that
it is voted to raise given sum, and
that when this sum is realized the tax
shall cease. But parishes, or towns,
or wards that have made the mistake
of voting railroad taxes in the way
indicated, viz: so many mills for SO
many years, without guarding their
interests by the stipulation Of an az
gregate sum to he raised, after which
the tax is to cease, should not stand IN
the way of the States progress by OPP
posing the plan proposed for reform
in assessments and reduction in the
rate OF taxation.
"Equalizing assessments does not
mean increasing the assessments on
property already assessed high as
compared with the property of others.
1t means bringing the assessments OF
the latter to the figures of the former.
THUS, the assessment on the prop
erty of some people may be high
enough; on the property of others en-
tirely too low as compared with their
neighbors. Equalization mea n s
bringing the assessment OF the latter
up to the figures of the former; not
still further increasing the assessments
of those whose assessments are al
ready high enough.
"Again, equalization means that all
the property man owns mot exempt
bv law from taXation) should bear it's
just proportion of the burdens of gov
eminent. Where one man pays taxes
on all the taxable property he owns
and the other pays on only part he
owns, there is inequality and injustice,
and equalization demands that all
the taxable property of the latter be
brought on the rolls.
"At the session of the Legislature
two years ago, the appropriations
made were predicted on the probable
aggregate assessments for 1904. The
exact assessment for that year was
not then known. The Legislative
Committee. assisted by the Auditor
and Treasurer, estimated the prob
able assessment for 1904 at $3.50, 000,-
600. That they came very near the
mark is shown by the fact that when
the rolls were, later, completed and
the aggregate assessment footed up, it
showed 1851, 0lS,94l. The assessment
for the preceding year. 1903. had been
1886, l1S,34S.
ION the estimate of $3.50. 600, 900 as
sessment for 1904, the appropriations
made for the past fiscal year and the
fiscal year that will end June Both,
1906, were based.
at took all the six mills allowed by
the Constitution for State taxes to
raise sufficient money on that valu-
alton to meet the expenses of the State
as per the appropriations made.
"But when the Legislature meets this
spring it will find that the assessments
for 1905 aggregated nearly 100000
600, and that tits probable the assess
ment for 1906 will be largely in excess
of that.
"Now, then, four and half mills
State taxes will, on the probable ag-
gregate valuation for 1905, likely yield
as much money as six mills did on
the valuation of $3.50, OOO, 900 in 1904.
eff this be so, then there is plain
sailing for the reduction of the rate OF
State taxes from six to four and a halt
mills, with corresponding decrease in
the maximum rate of parochial and
municipal taxation.
ut would be a crime against the
taxpayers to keep up the same rate Of
taxation on a largely increased as
sessment for 1906 as existed on much
smaller assessment of 1851, 900, 200 fol
1904"