The Pensacola journal., 1907-05-17
Tax Equalization
bY State Board.

Judge Swayne's decision in the
Jackson Lumber Company case pre-
sents 70 the legislature a vital prob
lem of imminent importance-vital
because il involves justice to the tax
payer. and imminent because of the
immediate necessity of remedying the
defects that Judge Swayne declares tin-
constitutional At least in the assess
meRt at issue, the appraisement is
declared null and void and the state
is enjoined from proceeding to re-
cover in the event of the corporation
refusing to pay the tax assessed
against it.
The merits OF the case appear to
be that the tax assessor arbitrarily
placed a valuation, and that when the
corporation applied for revision, the
county board was without authority
To grant IT, Under such system, the
state claiming the right TO condemn
and sell the property for taxes, the
court held that the law set up quasi
right TO deprive of property without
process of law.
1t does not appear whether or no
the property was assessed at pro
hibited amount. but that the owner
had no appeal from the judgment of
the assessor So viewed, the law is
certainly unjust and improper.
Mn no state, until recently, was the
s,...o..,u,avt aDd faNatiOn SvStepo more
iniquitOus than in Louisiana To
Governor Blanchard's credit. be it
said. Louisiana now has one OF the
best systems, if properly executed,
of any state in the Union. Its salient
points are worthy the consideration of
our legislators.
The assessors are elected by the
people, and their appFaisements are
subject to review by the police jury.
From the finding of the police jury,
the tax payer has the right to appeal
to the courts.
The state board of eQualizers con
sists. ex OfficiO. of four of the state
officers, and seven elected members,
one from each of the congressional
districts. This board sppraises the
railroads and the telegraph apd tele-
phone systems, and is charged with
the duty of seeing that the aggregates
of the parish assessment rolls are uni
form as to percentage of the actual
values (aggregatel of the taxable
property in each parish,
To the parish police jury, which is
analogous to the county board in this
state. is given the duty of seeing that
In the parish, every taxable item is
assessed at the same percentage of
It's actual value on the open market,
and on the state board is laid the
duty OF seeing that each parish pays
10 the state treasury that amount
which is Just in relation TO the
amounts paid by other parishes of
greater or less wealth The system
is devised and designed to prevent
assessors from making local political
capital at the expense of the common
funds of the state by holding down
TIE local basis of assessment, and
the state board has the right to order
the parish authorities to either in
crease or decrease the aggregate of
the parish rolls in order 10 establish
uniformity Of taxation among the
parishes To the local authorities,
al elected, is left the question OF
equality between individuals
The leading politicians of Jackson
vile are very much stirred up just
now regarding a new charter bill
which has Leen rushed through both
houses of the state legislature and
awaits the governors sanction or
veto. IL seems that the object aimed
at in the new charter is to take away
some of the powers of the bond trus
tees; in other words to turn the bust
ness affairs of the city over TO the
people.