Pine Bluff daily graphic., 1915-08-05
ELLIOTT ADVISES
 PAYMENT OF TAX
Chancellor Says Second As sessment Illegal, But Cred
 it Is at Stake.

Concerning the controversy over a special assessment against property in Paving district No. 2S the~ West Fifth avenue districD, Judge John M. Elliott has addressed the following ITO tho Tax-Payers of West Fifth Avenue:"
 "So much has been said, and so many explana tions made, about the paving of West Fifth avenue, that have concluded to make the follow ing statement:
 sNn investigation of the city rec ords shows that Paving District No. 2S was organized in January, 1912, and that J. P. Alexander, J. l.. War ren and $. J. Hunt were appointed as ass ssors of the district, on May 31, 1912, these assessors filed an as- sessment with the city clerk and the clerk, duly published notice of the filling of such assessment in the Pine sBluff Press Eagle on June 4. and June II, 1912 In this assessment the amount of benefits to be received by each 60 foot lot was placed at $50.00. The ten days allowed by law for per sons who were not satisfied with the assessment to present their com plaints to the city council having ex- pired and the assessmen of S5O per ; lot having become final, the asses sors on June IT, 1912, filed another assessment in which the benefits were fixed at $200 for each 60-foot lot.
 "The filing of a second assessment by the assessors was entirely withou: tk sanction of the law, and the dis trict cannot collect any taxes there under from the property holders.
 '.Section 5677 of Kirby's Digest after providing for the assessors paths, says:
 ."They shall at once proceed to in- scribe in 3 book to be used for that purpose the description of each oi said blocks, lots and parcels, and shall assess the value of the benefits to accrue to each of said blocks, lots or parcels by reason of such improve ment; which assessment of benefits they shall enter upon said book op- pcsite the description thereof; and they shall then subscribe said assess ment and deposit it in the office o the recorder or city clerk of such town or city, where it shall be kept and presedved as 2 public record Provided, said assessment may bt annually re-adjusted according to ad' ditional Improvements placed upo1 the lands when succession sof coi. lections is necessary to pay for the improvement. Act May B.. 1901.' 7 .
 "The law gives no authority. to the assessors to change any assessment after it is thus made, and all tue tax assessed $50 per lot, having beer paid, no more can be legally de manded.
 "The assessment was placed at $5t per lot because it was agreed that the remainder of the cost of building the street would be paid by ths county. It now transpires that the county will not pay the balance due on the districts bonds, and tho property owners are called on by the board of directors to make good the deficit.
 'To leave the bonds unpaid would cast discredit upon every future bont issue of Improvement districts of this city and county, and would, in the long run cost the citizens more than to pay the amount now required te pay up the bonds. The owners of the bonds bought them believing the sec ond assessment to be good, and hav- ing purchased them in good faith should not now be made to suffer because the county does not perform its part of the agreement. As citi- zen living on Fifth avenue, I am un willing to see the bonds remain un paid, and consequently I shall pa. the unlawful tax demanded, ant hope all other property owners of the district will do likewise.
 a. am informed that more thar $500 has been collected from the tax payers of this district than is neces. sary to pay off the Indebtedness.
 "The commissioners should publish an itemized statement of all collec tions, from every source, and theil disbursements. The taxpayers have { right to this information. and nothing short of this will satisfy them.
 "JOHN M ELLIOTT"