The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1912-11-02
he state needs the money badly.

4
payers and to the government is
clear. No tax dodger however bitter
against this reform, has attacked
these benefits with statement Ut
fact. There is no room for argu'
ment in them. But there are other
phases to be considered. Does The |
reform equalize taxes inside the par
ish? It does so as thoroughly as law |
makers can ever do it.
Section 10 of Article changes the !
present law in a good way 1t gives
the parishes the right to assess per"
sonal property. lands and Improve
ments at different levels so that if
they wish they can lower or raise the
taxes on these different things as
they please This is read home rule.
Section II orders lands and buildings
or other improvements, to be assess
edseparately. Section IL does away
with the assessment according to the
owners name and requires assess
ments according to the map Of the
parish. This plan makes it lmpossl'
bic for the assessor to put a figure
on Mr.. A. and when he comes to Mr..
X. with the same kind Of property
worth the same amount, to forget Mr.
AS assessment and assess Mr.. x for
more or less. The parish maps viii!
be printed, with the owners names,
the assessments on their lands, build
ings and personal property plainly
marked, and sold for or 10 cents
: each. This plan takes assessments
out of politics, out of all favoridsm,
So far as ever man-made laws can DO
it. 1t really does it if the people buy
, maps and watch the assessments.
That is why some assessors oppose
5 the reform from beginning to end
, The question now is whether tax
, lodging will cease. That tax dodg'
? ing through mistakes or favoritism OF
2 the parish assessor will cease has
been discussed.
J, The State Board of Appraisers,
!! with one member from each congress
= sional district, has not assessed the
e railroads at figures satisfactory to
2 anybody but the railroads. The State
: Board of Equalization, with the same
r kind of membership, has not been
e able to eQualize assessments. This
latter board was tried as patchwork
/ to fix up the present rotten system
l. Such patchwork had failed elsewhere
and it failed in Louisiana. The new
, state assessors will be the state Tax
S ing Commission of three members.
d (See Article Five). They will cost
g about the same or less than the Two
it boards mentioned, which with their
e secretaries, draw $14,5O0 in salaries
and get mileage and other expenses.
IS The three are paid $4,000 year eact
II and must live in Baton Rouge and at
'e tend to business.
E. If they raise the taxes on rail-
s. road, the railroad cannot shift the
load back to the people without rails
At ing rates. They cannot raise rates
lie to shift taxes without the consent o.
,e the Railroad Commission. If they car
lie get consent to raise rates to shlt
le taxes, they can get it without any
IS reason at al. The most corrupt poll
ii tician in Louisiana would hardly dare
j. let railroad shift it's taxes with thu
'e State Taxing Commission looking OF
ir and the people better able to under
Is stand the situation because of tht
re- simplicity Of the reformed tax system
d. The oil, sulphur, salt and other ma
ural resources cannot shift taxes Il
is Louisiana people because so little o
Or their output is used in the state. ]
Is, they raise their prices, it affects Lou
1e isiana so little that it cannot be calcr
d. lated. (See the rates I'm Section {
OF Article g.. They can be changed b
lit the Legislature as indicated. The
are lowest on gravel and gravel
Of the most used in Louisiana of tn
sh minerals mentioned.
he The legislature will be authorize
'e- to levy an inheritance tax at rate
ed not to exceed those in the amend
rs ment. 1t may or it may not levy hi
Girl tax, but if levied it will be imposs
he BILE to shift it. Git must be paid b
he the heirs. Widows get half the pro-
ng erty known as community property
I'M another quarter (knoWn as the mar
lily tai fourth) and $4,000 more free fro
ms taxes. The exemptions on none
tie that stays in the family are hbera
RS 1t is not tax on the poor. Only vi
all der the most extraordinary circur
Ar stances cou1d an estate worth les