The Green Forest tribune., 1911-12-22


 misdemeanor and upon conviction shall be fined $100 and shall be re- moved from office"
 Section 100. The auditor of the state shall, from the statement pro. vided by section 99 of this act, de- termine the several rates to be ap- piled for that year, as prescribed by section 101 of this act, to the taxable property of the state, and shall by the the 10th day of November certify to the several clerks of the state the several rates so determined, which rate shall be by the county clerk, ap- piled to the taxable property con- tained in the tax books of their re- spective countless
 Section 101. There shall be levied each year, beginning with 1911, the several rates hereinafter indicated
 q. For the purpose of raising revenue to support the state govern ment. the University of Arkansas, the agricultural schools and to supply the deficiencies, the rate to be known as the State General Rate.'
 "2. For the support of the common schools of the state, the rate to be ,znown as the State School Rate
 "3. For the purpose of carrying out the provisions of the act to pension eX-Confederate soldiers, the rate to be known as the Pension Rate and,
 "4. For the purpose of raising 4 fund with which to complete the state capitol, the rate to be known as the Capitol Rate as follows:
 "Tf the total value of the property of this state as determined by sec- tion 99 of this act does not exceed four hundred and fifty million (S450,- 000,000l dollars, the capitol rate shall On each ane hundred dollars of prop erty assessed be four and five-tenth (4 5-101 cents; if said total value is 1 between four hundred and fifty mil lion ($450 0000,0000) dollars and four hundred and seventy-ive million (S475, ,000, ,000) dollars, said rate shall be four and four and fourteenth (4 4-10) cents.
 Then as the assessment increases, for each rise of $25 ,O00, ,000 the capitol rate is lowered until at the end of this section the highest assessment named is s1 1,250000,000, and the low est capitol rate is one and one-half cents. Then, this is the language used for ascerta1ning the states rates:
 "The pension rate shall be in each case three times; the states general rate five times and the states school rate six times the capitol rate"
 Sc it is easily seen from the above that the maximum rate would be, on a S450, ,000,000 assessment, capitol 4 12 cents, pension 13 1-2 cents, state general 9 1-2 cents, state school 27 cents; total 67 1-2 cents on the hun dred dollars; and the lowest rate would be, on a $1,250, 100000 assess ment, capitol (used only as a basel l 1 1-2 cents, pension 4 1-2 cents, state general ' 1-2 cents. state school g cents; total 21 cents on the hundred dollars.
 The capitol rate is left off because it will be discontinued before this period is reached and will be used thereafter only as a base upon which to figure the amount of the other three state rates:
 Section 102 Provides that county levying courts shall not levy a tax on the country greater than rate which l rOy tIo . taxes collected a sum 10 per cent over that which was collected for the preceding year. The levying court can, of course, reduce the taxes of their respective counties as much as the like.
 Section 104. Puts the same limita ton on the taxation of the cities and towns of the state that section 102 puts on the counties.
 Now, practically all else in the bill refers to exemptions from taxation of certain property of the state, such as churches, schoolhouses, etc; to l the constructions to be placed on questions of real and personal prop erty for the purpose of taxation, 10 validation of assessments: to changes of the time in beginning the assess ment and the election of school direc- 1 tors so that the entire system will work out harmoniously and to rules and government for the assessors, boards. commissions and courts.
 The rules and regulations, to some individuals, appear to strong. but un- less the necessary power be given to enforce the law a reform in our revenue system would be useless, and "equalizing' boards would be forced to keep on "equalizing up" the prop erty of the small taxpayer until enough taxes were collected from him to run tho state.
 | The sections of the revenue bill herein quoted make up all of the re- quirements of the law so far as the actual property to be assessed and taxed is concerned There is nothing contained in them that imposes any burdens on the farmer or the labor. l ing man. Nor is there anything that can impose a hardship on anybody. but the bill, if approved by the peo- pie, will compel the large property owners to pay their just share of the taxes of the state
 The small taxpayer should remem- Der that there can be no law passed to compel anyone to pay tayes on something that he does not own or control. Such a law would be impos- sible in conception and enforcement. The small taxpayer should further more remember that the present law 1 compels him to pay On practically evorything that he does f<Nn Ttha