Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1911-09-15

The question of the equalization
of assessments and therefore the
equalization of taxation is likely
to come before the Mississippi
Legislature at it's coming season
The question has been diseased
for some years. but the legisla-
ture has had other things to dis
turb it. to devote sufficient time
to a subject which calls for care
full and judicious treatment.
There are problems involved
which need the attention of ex-,
perts; and many difficulties, due
to local peculiarities, will inevita-
bly, present themselves.
Louisiana is somewhat ahead of
Mississippi in this matter, with
the result that it's assessment is
both higher and more equal. To
secure these conditions required
years of hard word. struggling
against local prejudices and in
terests. Asa matter Of fact, the
work has never been completed,
the present State administration
showing no special interest in a,
subject matter where there was
SO little patronage or political
power involved.
During the administration of
Cows. Foster and Heard efforts
were made to bring the assess
ment up to a standard, the assess
ed value of property to bear the
same percentage to its true value
in all parts of Louisiana, thus car
rying out the constitutional pro-
vision that all taxation should be
equal and uniform. Some i'm
provement was chronicled; but
the evil Of unequal assessments
was by no means broken up. and
called for a closer study and more
persistent work.
Gov. Blanchard made his fiscal
policy the chief feature of his ad-
ministration. There was consid-
cradle opposition to it. here and
there. Parishes which were un-
der-assessed and escaped paying
the full amount of taxes they
owed did mot like the change.
But the Governor persisted. swept
away the opposition and secured
for us the best and most equal
assessment ever made in Louis
lana. This enabled him to reduce
the tax rate, but never to the ex-
tent he aimed at. He was not
able to complete the task during
the four years he was in office.
During the latter part of his ad-
ministration he met with renewed
opposition, and the Legislature
was more or less lukewarm. The
Sanders administration did not
take up this uncompleted job, de-
clined to consider the report of
the Tax Commissioner, and the
tax rate was even increased.
Mississippi is thus in the posi-
tion occupied by Louiaiana when
Gov. Blanchard was placed in the .
the Governorship. The Senator ;
who proposes to make the fight
for equalization, has obtained
from Judge J. A. p. Campbell al
very strong presentation of the
views as to a Board of Equaliza- !
tion, to correct the defects of the /,
county assessments. The Missis- ,
sippi Constitution provides that
all taxation shall be equal and
uniform, as does the organic law ,
of Louisiana, but nothing has
been done to carry out this re- ,
quirement, and the greatest in !,
exists in the assessment ,
in counties and as between coun-
ties. It is needless to point out !
that no one is injured by taxing .
his property at its full value, if ,
all the others are taxed the same ,
way. If the assessment is too :
low then the tax levy will behlgh .
and wise versa. If property in ,
Mississippi were assessed at its