The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1907-01-23

try to arrive at some satisfactory So
luton.
There is absolutely no equality in
the matter of assessments in this state.
Some counties will assess at more
on the dollar than other counties, and
some of the counties allow lower
valuation to be placed on the returns
than others. OF course, SO far as
these individual counties are con-
cerned it is their fault if they do not
collect as much from the tax payers
on property of the same value as 9TH
ers, and they have no cause to com
plain, but there is another side TO this
question. The state has an interest
in the taxes collected in every county,
and when one county assesses property
at a lower figure than another, then
the state loOses in this county. On
the other hand, when one county as
sesses property at a higher valuation
than another that county is paying to
the state more money as taxes than
TIC SOults VIII OIL dSoCSI1CuI dI a
smaller valuation. In other words if
the smaller assessment is the correct
one, then those paying under the
higher assessment are paying more
money than they are due There is
no reason to make the people of one
county pay more taxes than those
of another, but it is a fact that this
is being done, and it will continue to
be done as long as there is no author
ity to force all the counties to make
an equal and just assessment
The question is one that is receiv-
ing the thoughtful attention of the
legislatures of many Of Inc states
The people seem to realize that the
time has come when these matters
should be regulated
In Louisiana the legislature has
provided for the appointment of a
commission of fifteen men, whose
duty it will be to investigate the con-
ditiOns in the different parts of the
state, study the modes of assessment
in the several counties, and arrive at
some solution of the problem where
by an equal, equitable and just assess
ment law can be passed by that body,
which will make the assessments uni
form in every county of the state.
1t is a large task and one calling
for much research and profound
study, both of the abstract principles
and of the practical conditions exist
ing in the state, but the commission
is given plenty of time and unlimited
power in the discharge of its duties,
and the chances are that when it
makes its report to the Louisiana leg
islature it will have solved the prob
lem.
The New Orleans States says of
this commission:
The question of assessment and tax
alton is one that has racked the
brains of statesmen and political econ
omists from the beginning of organ
lied government down to the present
time and in all the states We shll
have glaring inequality ana much in
justice The commission can do
much valuable work and aid material
ly in the betterment of conditions by
finding ont where inequalities exist,
to what extent they exist and recon-
mending a plan whereby they can be
corrected The collection of facts and
statistics bearing upon specific cases
and embodying them in an official
report to be made public will. of it
self. concentrate attention upon the
abuses that exist and lead to efforts
being made for their correction. The
location of abuses by the finger OF
official scrutiny is the first step in
the direction of their eventual mitiga-
ton and correction.
The Louisiana method appeals to
us strongly, and We believe it will pay
the members of the legislature of
Florida to study the methods and
plans of this commission
Alabama is another of the states
where this question is being agitated,
and Governor Conner in his message
to the legislature recommended that
board of assessors Tor the state be
provided for
This is of course the final solution
of the question, but it will require
some thought and study TO determine
just what powers it would be wise to
give this commission. No equal and
Just assessment will ever be made I'M
less there is some authority to COM
pei it, and to detect instances where
the law is being violated Whether
or not it would be wise to create this
commission at once we are not pre-
pared to say, but We are decided upon
the question of the need of reform
along this line. and the next Iegisla-
ture should take some steps looking
toward this end.
The part of Governor Corners mes
sage which deals with the establish
ment of this assessment commission
is as follows.
The tax values of the state are very
crude. irregular and unequal Time