The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1907-02-23
Question of Just
Taxation Laws.

The question of equitable and just
taxation laws has always been one
of the most serious Of governmental
have been tried without one ever prov
ing just the right one.
There are many systems Of taxation
in the different states, and quite a
number of these states are now ex-
perimenting with new systems, while
in others eommissi nave been ap-
pointed for the purpose of studying
the question thoroughly and infinitely,
and coming to some satisfactory con-
clusion in order that the statutes OF
these states upon the subject might
be changed, and new systems inaugu-
rated.
The Tallahassee Sun has been
studying this question, and has come
to the conclusion that if the tax re-
turns in the several counties were
published it woald result in having
property returned by the owners at
figures more in accord with their true
value than they are being returned TO-
day. In a recent issue the Sun says:
There are forty-six tax assessors; each
one perhaps, with a different idea as TO
the value of property. and although the
law prescribes that each property owner
shall return his property for taxes. there
is no penalty for his failure to do So
other than 1t shall be assessed by the
public officer.
Most men are willing to take their
Of
their property at the hands Of the county
tax assessor, who Is always their neigh
Dor and friend. than TO put a value on
their property themselves.
It is true the Board OF County Commits
sioners is made by law tax equaliza-
4 ton board, which sits once each year.
| and goes over the books of the tax as
/ SCISSOR before they are turned over to the
| tax collector. but this provision might as
| well never have been made for all the
good II does, for it is utterly impossible
| for the County Commissioners to make
any equalization of tax assessments in
! the time allotted to them to do II.
! 1t naturally happens that they do a
perfunctory signing of the tax rates with
| out knowledge as to whether the assess
ments are properly made or not
All states have wrestled with this tax
assessment problem, and there are al
most as many systems in vogue as there
are states.
This state is ahead of some states in
the matter OF an equitable system of tax
! alton, in some respects. 1t is about equal
| TO them in the general average
| There is a system in operation in some
of the states which strikes me as being
/ good, and I will give the suggestion to
those who will assemble in Tallahassee
next spring. in the hope that some one
among the number may think web enough
| of it TO incorporate it in a bill.
1t is the publication Of the tax schedules
in paper in each county each year
| This need not be made in one insertion,
but can run for three or four weeks until
l the assessment against every piece of
property in the state is printed, so that
each person may see how the assessment
of his property compares with the assess
ment of his neighbor's-
Here is a sample synopsis, showing how
the assessment against one taxpayer
might appear:
4; John Jones, Leon County; land, 40
acres, s40o. improvements, $500; two
! horses, $780, two cows. S35; one hog, 81;
one vehicle, $40; personal property. 81. 600.
/ believe that IL the assessment against
each person were published the inequali-
ties in the tax assessment as now levied
would become so glaring that the people
{ would see to it that change was made.
/ If the publication of these tax re-
! turns were charged for at the legal
rate for publication it would be rather
expensive, but some solution OF the
question must be found, and if the
publication would compel all property
! owners TO make returns of property
| to the assessors at its true value the
state could afford to pay the legal
rate.