The Florida agriculturist. [volume] (DeLand, Fla.) 1878-1911, 1907-12-11


the topic Of assessment of improved
and unlmproved lands in Florida, the
one believing wild lands should be
made to pay the same amount OF taxes
per acre as improved land in agricul-
tural sections; while the other suggests
that, when these are taxed at the same
ratio the long expected millennium will
have arrived. The present generation,
therefore, has no special interest in this
arrival. The Argus argues that such
taxation would induce owners Of wild
lands to open them up for farming,
fruit growing and trucking. Should
the state then, IN aid Of such enter
pr1SeS, OTTER a sort OF bonus to the new
conner the old settler who has patient
ly borne his tax burden, as WelD in the
shape OF exemption from taxation Of
their improvements? thus, the Argus
but on this point 1t may be said and
with truth that Our orange groves,
pineapple plantations, farms and truck
gardens are To-Day practically exempt
from taxation and the land with it's
buildings assessed.
Here is a grove owner, who has a
2o-acre, ten year ola grove. If for
sale his hgures for it are up-way up
III tour or tive figures. But when the
assessor drops IN, how is it then ?
Would he be willing to accept the new
uniform rate as he enters his property
Tor taxation? Across the road from
his improvements there is, perhaps an
IOO-aCre tract OF wild land that could
not be sold for S. per acre; should it
be taxed at such valuation, instead OF
at the htty cent or dollar rate?
Exemption OF improvements on
lands, taxing wild and improved lands
alike, says the Argus, "can be accom-
pl1shed, still leaving in the far distance
that millennium touching whose coming
prophets and Seers have held out hope,
all valnly.' What are improvements j?
Are not fruit bearing trees one Of such |?
An orange tree five years old is held
by horticulturists to have a value Of
S., and one box of fruit only on it pays
20 per cent profit. The next year
two, the next three, the next five, un-
til at ten years OF age $50 worth Of
golden fruit is yielded. Eighty such
trees to an acre and the income runs
up into at the very lowest estimate,
one thousand dollars. Will these trees
be called improvements" under uni
form rate and be taxed accordingly,
each year, valuation adding to the
tax payers burden?
Then take the celery, the strawberry,
the vegetable grower, whose land gets
no permanent increase by reason Of the
annual crops grown. When the asses
sor comes around in February his crop
may have the appearance of a high
valuation, If held as an Improvement
as it certainly is, in connection with the
land it is growing upon. Will the
$1,000 per acre celery man see it in the
same light as the assessor? Would a
shot gun settle the question for one or
the other of the parties?
That taxation, as at present conduct
ed, is a mixed eviT' is not to be
doubted. That it is in the power of our
law makers to define it more clearly
and in an up-to-date manner is also
true. The Constitution of the state
simply says, "The legislature shall pro-
vide for a uniform and equal rate Of
taxation and shall prescribe such reg
ulatiOns as shall secure a just valuation
of all property, real Or personal, ETC.,
covering certain exceptions of public
Or charitable nature. Could such be
changed for the better by revision Of
the constitution? Does it not give full