The log cabin Democrat., 1916-07-20
CHANGES NEEDED
 IN REVENUE LAW MANY CONFLICTING ACTS Tax Commission Declares Itself Pow erless to Adopt 100 Per Cent
 Value Suggestion.
Arkansas Gazette.

Arkansas Gazette.
 Members of the State Tax Commis- sion say that unless the present rev. enue laws are amended the commis- sion cannot remedy the situation created by the order of federal courts requiring that all property in certain counties be assessed at full value in order to pay the outstanding war rants.
 In communication to the Gazette, | Chancellor Jordan Sellers of Morrill, ton said it is the duty of the State | Tax Commission to raise the assess ments on all property in all counties an injustice to property owners in Perry and other counties affected by the orders of the federal courts. These orders would compel taxpayers in these counties to pay more than double the amount of state tax to be paid in other counties where the basis of assessment is as low as 20 per cent The state tax rates are the same in all counties.
 Members of the Tax Commission could suggest only one means of re- lief for the counties affected by the orders of the federal court. They said that Garland county was con- | fronted with a similar situation either last year or the year before-mem- bers of the commission were not cer- tain as to the date. The Garland county officials entered into an agree ment with the persons who were su- ing the county by which property was assessed at full value for county taxes and at the customary rate for state taxes. As a result of this agreement, the suit against the county was drop ped and the court did not order all property assessed at full value This agreement, of course, was an informal one and had no legal status. l Members of the commission admitted that it is doubtful if such an agree ment can be made after the federal court has ordered all property assess ed at it's full value, as has been done in Perry county.
 Our whole revenue system is out of joint" said Chairman F. E. Brown Until our laws are so amended that they will not conflict, it will be i'm possible for this commission to raise the assessments in all counties to 100 per cent. Had it been possible for us to equalize assessments it would haf ties now are assessed at 60 and 70 per cent and some as low as 20 per cent.
 Act No. 257 of the Acts of 1909 creating this commission, provides 1 that the commission shall sit on the second Monday in November as a State Board of Equalization to equal ize the assessments by counties. The commission is authorized to require the county clerks to file their assess ment abstracts on or before the third Monday in November. But Section No. 3 of Act No. 2l7 of the Acts of 1911, provides that the county boards of equalization, which must pass on the assessments before this commis- sion can change them, shall meet the first Monday in September. and con tinue in session until the second Wed nesday in October. when they shall meet with the county court. TheE Section No. of Act No. 249 of the Acts of 1911, provides that they shall meet with the county courts until the | n the boards of equalization are per mitted to sit in session until a week after the time we are supposed to l have our abstracts from the county clerk. After the boards of equaliZa- tion adjourn it usually takes the county clerk until after January to complete his abstract and to forward it to this office.
 'ln majority of cases the abstract which would be the commissions guide in changing assessments, is not 1 filed until a month after the tax col lector has begun to collect taxes. Very few abstracts reach us before January 1. To judicially pass upon these assessments, the commission should sit in the county seats and in vestigate each county assessment. This would require not less than two or three months. In addition, it would be necessary for the legislature to ap- propriate for travelling expenses of the commission and for more clerks
 and employees, as the present office force is entirely inadequate for such a task.
 "The Turner-Jacobson tax revision bill of 1911, which was deefated at the polls on a referendum vote, offered a proper and sound remedy for the ex-
 Isting conflicts in our revenue laws and a pnaape of o,rad,,alIx, ,a;s;ro, md