Americus times-recorder. [volume] (Americus, Ga.) 1891-current, 1910-06-23
Editorial Room, Telephone %.
Americas. Ga, June %. 1910.
THE INJUSTICE OF OUR PRESENT
TAX SYSTEM.

No feature of Gov. Browns message
to the General Assembly, read to that
body yesterday, is more worthy OIL
especial attention from the state law
makers and the general public than
5Lat referring to the necessity of an
equalization of the burdens of taxi
ion through the nstrumentality of a
Board of Equalizers.
There is no questioning the fact that
taxes are now levied in a very unjust
way. City and town property is as
sessed at two to three times the as
sessments, in proportion to value, Of
country property. The towns and the
corporations now are practically
carrying the entire burdens of the
county governments, as well as OF
their own governments. Large hold
ers of lands escape carrying the
share of the burdens of the state aud
county governments, while they are
reaping the benefits in increased values
of everything that is done by the
state or counties for the uplft of the
material condition of the state. 1t is
notorious that lands that would read
lily bring $25 to 500 on the open market
are returned for taxation at SO to S.
an acre, while timber lands are re-
turned at even less than this, although
they are we'll worth $15 to $25 an
acre for the timber privileges, with
out regard to the land value itselS
Under a proper assessment of realty
throughout the state the general rate
of taxation could be cut in half and
the financial wants of both state and
counties met without trouble A sys-
tenn that permits of country realty be-
ing returned at 10 to 20 per cent Of
its value, while the same class of prop
erty in cities and towns is forced to
pay taxes on so to 10 per cent. of It's
value is iniquitous. 1t is really a
crime against justice.
In his message yesterday, Governor
Brown we'll said:
Our present system is essentially
| one of voluntary contr button; as our
| learned attorney general has aptlysaid.
| it is a case of merely passing the
| hat" The result is that some are
! heavily taxed as compared with their
neishbors, and some who reap most
! layishly of tile benefits of good gov
ernment fail to pay their proportion
ate share. The lamentable feature is
| that in the former class will, in the
main, be found the small taxpayer, the
humble owner Of a cottage home, the
rura st, with his few acres or few
head of stock, the workman with moth
ing but his household goods. In the
latter will be found many of the
owners of large properties, wealthy
corporations and affluent nonresi-
dents.
Something should be done to insure
the return of the large estate and the
great holdings of corporations, on the
same ratio of valuation as character
ICES the returns of the owners of
small properties, and to insure the re-
turn at equ table valuations of per-
sonal property upon by far the larger
| part of which no taxes are paid. Some
thing should be done to see that prop
erty in each county shall be taxed
! by the state on the same basis Of
valuation that prevails in other coun-
ties AS it now is assessments are
made without any semblance of uni
/ formity, though the state tax rate IS
tie same to all.
Therefore, | repeat the recommen-
dation of my first message regarding
| the Great on of county Boards of
Equalization, whose duty it shall be TO
revise all returns made to tax receiy-
ers and to reject all those found to
be at valuations less than the pre-
vailing standards, and to search out
| and assess all property, personal or
| otherwise which is not returned of
course, providing opportunity in all
cases for the property-owner to be
| heard. Thee should be also a State
! Board of Equalization, whose duty t
should be to see that the same stand
ard Of values is adhered to in each
| county, in order that there NAV re uni
| fJruity in counties, and to rayist the
returns Ct public service corporations
and osher corporations making such
returns to the comptroller general and
to reject them vine ntoo low and as
sess them a. the prevailing or proper
Etandacds of value. This system
would be less expens We, fairer to all
concerned, aud 'ess productive of in
equalities than the present method of
arbitration.
The cry may be raised that this will
increase taxes. No greater sophistry
could be employed to deceive the I'M
Suspec-ing min. 1t will not mean that
the total amount of taxes paid shall
be more. 1t will mean that some who
are now paying less than Their share
will be compelled to pay more, while
some who are paying more than their
| due will pay less. Larger assessed
valuations. with the corresponding de-
| cline in the tax rate that will fol-
low, will do much to place the state
before the business world in a trae
light. If our assessed valuations were
81 100000 000-which real value
they are, or more-and our tax RATE
| 2 IL mills, no more taxes would have
to be paid than now yet we would
stand before the country eas one of its
richest communities and having one
of the most economical governments.