The Palatka news and advertiser. [volume] (Palatka, Fla.) 1908-19??, 1913-05-30

and equalized, but he wants govern
ment to begin with his neighbor, and
until his neighbours valuation has
been adjusted to suit him, he wants
his own valuation, which he has pro-
cured as low as possible, left alone.
Our churches are foremost in their
efforts to evade taxation, notwith-
standing the fact that the Divine
Master paid without demur, when the
tax gatherers asked him to.
The necessity for money to main
tain all our forms of government, no
one can or will deny, and for all SER
vices, not paid for in fees by the
party for whom the especial service
is performed, this money must and
should be raised by fair and Just
taxation upon the personal property
and real estate of every person or
corporation owning such property,
within the jurisdiction of the govern
ment requiring such funds.
The present methods of assess
ments in this State is not just or fair,
either to our assessors or taxpayers.
An assessor is blamed, not only for
assessing AS property too high, but
because he assessed BIS property too
low and A kicks, and wants another
assessor, who will probably do the
same thing for B to kick about.
Our assessors have too much power
and consequently too much respon-
sibility. He would be more than hui
man in knowledge and nature, if he
could value all property equitably and
fairly, without regard to friends or
foes, or political influence. Under
the present tax law, his valuations
are practically final, for in the mat
ter of equalization, the commission
ers cannot change his totals. What
is taken from AS valuation must be
added to BIS or C's, and when A
kicks because BIS valuations on ad-
joining property are too low, because
they are lower than his, though his
are not too high, we have a chronic
condition of dissatisfaction as to
taxes, which fosters the feeling that
the average property owner feels JUS
titled in getting his values as low as
possible, without regard to justice or
the rights of government in the mat
ter.
So much for the assessors of the
State, and from the taxpayers view
point, the present system is still more
inadequate an unfair. The poor
man, jealous and afraid of losing his
little property, returns all he has at
full value, while the rich, confident
of the power that money gives him
places his valuations sometimes at
five or ten per cent, rarely ever twen-
ty-tive per cent of actual cash value
entirely silent as to stocks, loans and
bonds. In this way, without perhaps
any criminal intent to defraud the
government, the burden of taxation
is unequal and is heaviest on those
least able to bear it.
Now the question is to get at a fair
valuation of every property subject
to taxation. In the case of individ-
ual properties, amend the law so
that every property owner will be re-
quired to subscribe to an oath, that
the valuation placed upon that prop
erty is its actual cash value, and the
owner would sell for that amount, if
his property were for sale, giving the
amount of insurance carried. In
the case of firms doing business, have
the law so amended that each and
every member of the firm would sub
scribe to similar oath, and in the
case of corporations, let the officers
subscribe to the same oath. A re-
fusal to subscribe to such oath, which
is drawn to show the cash value of
property, giving the total amount of
insurance carried, with mortgages
on same, would subject all to double
valuation by the assessor, by order |,
of the county board of commissioners.
and there should be no appeal from
their action. Let it be a law that |
every assessor shall place all property
on his books, at one-half the valua-
ton as given under said oath, and .
let the State distribute the amount |
necessary to meet all State expenses,
amongst all the counties, according !
to population, and let each county as
sesS all property within its limits,
sufficient millage, based on said one
half valuation, to meet all county and
State requirements.
Now let us see how this plan would
operate. From the assessors view
point, he would only have to see that
every property owner made his re-
turns under oath, or his valuation
doubled. There would be no favori-
tism and no room for political pull
From the taxpayers viewpoint, every
man would be treated alike by the
assessor. There would be no dis
elimination. If a property owner
swore falsely as to what he consid-
cred the cash value of his property,
as to amount of insurance carried, as
to value placed upon his property
by any real estate agent in whose
hands he may have, at any time, had
it for sale, or the mortgage upon said
property, he could be presented 10
the grand jury for perjury. Con-
tiicting and contradictory statements
in his oath, would be prima facie evil
dence of guilt, and it would be the
duty of the grand jury to find a bill
No man or set of men know so
well the value of the property as the
owner, and very few owners will, un-
der an oath, the disregard of which
may mean prosecution, make a state
ment very far from the truth, and un-
less our government and all that it
does is founded on truth and fairness,
there can be no satisfactory settle
ment of its affairs. Taxation is a
most, if not the most, vital question I
in our country today, and it simply
resolves itself into question of facts
and figures. Given the satisfactory
valuation as a fact, and the owner :
must, by truthfully answering the
proper questions which are part of :
the oath, fix a valuation satisfactory
to himself and the public, and it is :
easy to arrive at an assessment of {
figures, which will give our govern +
ment all it requires for maintenance. :
Under this plan, lands that are ,