Sharp County record., 1916-02-04
T'he Very Gentle Hrt OF Taxation

The following news lteLh Wds
sent out from Little Rock last week:
Zone of the remarkable instances
Of the disparity in real estate as
easements has been noted in Fulton
county. Land on the Arkansas
side of the state line is assessed at
an average of So an acre, and the
tax rate is $220 on the hundred.
Just across the line in Missouri,
with only an imaginary boundary
between, the land is assessed at $28
an acre, and the tax rate is 81
cents on the $100. The Arkansas
land, therefore, pays taxes at the
rate of &c cents an acre, while the
rate in Missouri is 25.36 cents an
acre. This is proof of the fact that
there is still a great work to be ac-
complished by the tax assessors
and tax commissions"
There are more ways than one
to view this gentle art of providing
Taxation. The theory of the people
is that the tax rate should be as
low as is at all possible in order to
raise enough money to support the
Government respectfully and hon
estly, and that view is certainly
correct The theory of those who
spend the tax money, in many
\ cases, it most assuredly seems, is
that the tax rate ought to be high
enough not only to support the Gov
ernment, but high enough to sup
port the politicians, their kinfolks,
their clansmen, finance their var
ious political schemes and keep the
machine we'll creased. This theory
is not accepted by the people, nev-
ertheless the effects of the theory
are borne by them.
@ If the above news item be true,
il affords food for reflection, not
only to Arkansas people but to Mis-
souri, people. On the Arkansas
side of the line, where land is as
sessed at So per acre and the tax
lrate is $220 on the hundred, the
farmer who owns a farm of one
" Shundred acres, a total valuation Of
$500, pays $3.50 into the public
treasury as a tax on his farm when
W he settles with the collector. On
" the Missouri side of the line, where
land is assessed at $28 an acre and
, the tax rate is only 81 cents on the
" hundred, the farmer who owns a
n farm of one hundred acres pays
$2436 into the public treasury as a
tax on his farm when he settles
a with the collector, Now then, we
N have no knowledge of political con-
N ditions in Missouri; how the money
goes or what it buys, neither nave
we knowledge of land values there
but this we do know. II land just
across the imaginary line from Full
ton county is not salable on the
market for a much greater price
per acre than the Arkansas land
then the Missouri farmer is being
skinned to death in the matter o.
taxation.
Thus we learn that a low rate O
taxation does not necessarily meaI
that the people are not tax-burden
ed, because II the rate Is low tn
assessments may be forced virtual
ly out of sight, which might meal
vastly more taxes for the people Il
pay than would a much higher rat
at a more reasonable assessment
The instance sighted In the new
item from Little Rock proves tina
fact conclusively. In that case tn
character Of the land is the same
with only an imaginary line DC
tween, yet the lOO.acre land owne
whose tax rate Is 81 cents on ID
hundred pays Sl776 more In take
on his property than does the lol
acre land owner whose tax rate
$3.50 on the hundred,
Another thing
H., p,aua / iitln Roc