The weekly Iberian. (New Iberia, La.) 1894-1946, 1912-11-02
Benefits of Segregation.


sources Of State and local revenues
there can be no permanent reform
In favor of this principle the follow.
ing arguments are advanced.
0D The evil effects of the inequaN-
ties in the assessments between par
ishes will be eliminated. 1t is almost
a truism to say that the leading cause
of the differentiation of property and
of the great inequalities in the rates
at which property is assessed by diff
ferent localities is the ievying of a
tax for State purposes on top of the
parish and municipal taxes. The
abolition Of the State property tax
will remove the excessive burden now
born by farming property and the less
important urban real estate. The in
creased taxation of public service
corporations, natural resources, and
inheritances will effect a considera.
BILE saving to the individual tax.
payers, and at the same time it will
place no undue burden on the new
subjects taxed. It merely places the
latter on an equal footing with other
subjects of taxation. The parish
assessoru nder the new system can
assess the local property at Its full
cash value and have the assurance
that his fellow-ci' liens will not have
to pay more than their full share OF
the State tax. Moreover, should the
localities desire to issue bonds for
improvements they can dispose of
them more readily ana at higher
price when assessments Of property
are high and the tax rate Is low than
would be possible IL the case were
reversed.
(2) Still another advantage, from
the local point Of view, will be the
termination of the activities OF the
State Board of Equalization. The du-
ties of this Board are not always Of
the most agreeable character. In
parishes where the assessors have
been too delinquent the action Of
the Board is sure to cause considera'
BILE friction and ill-feeling. Under the
new arrangement this disagreeable
feature will be eliminated, and the
State will also save the expense of
the Board.
81 Segregation will give to the
parishes the sources Of revenue that
naturally belong to the local bodies
and to the State the sources that
are not local in charauter. For ex-
ample, State officials are more COM
petent to deal with q life insurance
company, while real estate can be
better assessed by officials who are
thoroughly familiar with local values.
By segregation, then. we render
unto Caesar the things that are
Caesars"
(4) Segregation will give the par
ishes more revenue without raising
the tax rate. The Tax Commission,
as already stated, has demonstrated
this fact statistically.
(5) The hew plan will compel
properties and Industries which
have been hitherto too lightly taxed
to pay their proper share of the ex-
penses of the government.
(6) 1t will make possible the low
ering Of local tax rates without
necessarily reducing revenues. A
high tax rate is the worst kind OF
advertisement for any community,
but as the parishes will no longer
have any reason to make low assess
ments. they may raise them and
lower the tax rate correspondence.
90 Under the proposed plan the
parishes and municipalities will en-.
JOY substantial home rule in matters
concerning local taxation. The local
bodies, within strictly defined limits.
may decide for themselves as to
their financial policy. Home rule. of
course, does not imply unlimited
powers In such matters. II there
were no limitations-no lawE to se-
cure . necessary degree OF uniformi-