The true Democrat., 1914-07-04
DR.. ALDR|CH EXPLAINS
NEW TAX MEASURES


the tax measures before the General
Assembly:
"The inequalities to be remedied in
our present chaotic system of assess
ment and taxation are of two sorts.
First, there is inequality as between
the assessments of different property.
owners within the same city or parish.
House bill No. As, prepared by the New
Orleans Association of Commerce and
introduced by Mr.. Manion, aims to pre-
vent this sort of inequalities as regards
country property.
Three Plans.
House bill No. 45, by Mr.. Manion
the Association Of Commerce bill
deals with real estate in cities and
towns, and aims to secure equality and
certainty Of assessment by means of
geographical assessment, separate as
sessment Of land and buildings by the
unit system, which has the indorse-
ment Of wide and uniformly successful
experience (as in Baton Rouge, Lake
Charles and Shreveport, in this state)
and publicity of assessments.
House bill No. 1872, the Roberts
BILL deals with country property and
provides for geographical assessment,
separate assessment of land and build.
ings and publicity of assessments.
Both of the above bills deal solely
with inequalities of assessment as be-
tween individual property-owners with
in any one municipality or parish
"The second class of inequalities to
be remedied are the inequalities as be-
tween the basis of assessment prevail
ing in the different parishes.
House Bill No. 30S, by Mr.. Butler,
aims to correct this second class of in
equalities by the creation of state
tax commission of three members The
duty of this commission is to bring
about uniform assessment for pur-
poses Of state taxation, by equalizing
assessments throughout the state.
Full Valuation.
ut has been enormously stated that
this bill provides that property shall be
assessed at its full value. What it
does provide is that the assessors shall
first make list of the value of prop
erty at it's full actual cash market
value, but this list is not the assess
ment, but valuation preliminary to
the assessment. The bill specifically
provides that the assessment Is to be
a certain per cent of this valuation,
and that this per cent is to be fixed,
not by the tax commission, but by the
General Assembly.
This state tax commission is to take
over the duties of the present State
Board of Equalization on the expira-
tion Of the terms of it's present mem
bers; and, II the constitutional amend
ment, Of which shall speak little
later, is adopted, it will take over, also,
the duties of the State Board Of Ap-
praisers.
All independent.
Each Of these three main bills-the
Association of Commerce Tor Manion)
bill, the Roberts bill as to assessments
Of country property and the Butler
tax commission bill-has been care
fully so drawn as to be independent
Of the other That is, any one of these
bills would remedy the widespread and
serious evils at which it is specifically
aimed, even If the other bills were not
passed.
Eat the same time, all of these bills
are parts of common purpose. AS
have said, any one of these three
named bills will stand alone, and work
successfully alone: but together they
make up comprehensive plan of tax
reform.
Constitutional Amendments.
"None of the above measures re.
quires any constitutional amendment
before it can become effective; but two
additional changes which are proposed
depend on constitutional amendments
to be offered at the congressional cleo
tion in November Of this year.
"One of these changes would abolish
the State Board of Appraisers and
transfer its duties to the state tax
commission. These duties are to as
sess all property employed in railway,
telegraph, telephone, sleeping car and
express business. House bill No. 218,
by Mr.. Bryant, proposes the necessary
amendment to article 226 of the Con.
stitutlon; and House bill No 329, also
by Mr.. Bryant, gives the state tax COM
mission the powers formerly exercised