St. Landry clarion. (Opelousas, La.) 1890-1921, 1916-10-21
COMMUNICATIONS ON BOARD
OF AFFAIRS AMENDMENT
it sees fit in the future.


understand itlem correctly, the
state board Of affairs is required
to ascertain the actual cash value
Of all taxable property in the
state for state purposes only, and
r prohibited from going hey
ond the actual cash value in their
assessment Of property.
They are required also to make
a budget whereby it is expected
that they will ascertain and fix
the amount necessary to carry on
the government of the state and
provide for all of it's public in
situations, and after said valua-
ton is ascertained that then they
will fix the percentage of taxa
ton necessary to raise the amount
of the budget. Taxation for To-
cal purposes under Act 140, can
not be below rs per cent Of the
actual valuation Of property as
certained by the board, but the To-
cal authorities are permitted u1l-
der this amendment to fix any
percentage Of assessment they may
deem sufficient to produce the
necessary revenues for such To-
cality. In other words, the cash
valuation Of taxable property he
ing fixed by the board Of affairs,
they are then at liberty to put
any percentage less than the cash
valuation that will produce the
necessary amount Of revenues
for the state, and local author
tiles are at liberty to assess prop
erty at any percentage of valua-
ton, provided it does not go Is
per cent of the cash valuation
thus aseertained. Under the con-
stitution as it stands now, the To-
cal assessments Of property are
binding for both state and local
purposes, SO that the state and
parish had to collect taxes upon
the basis fixed by the assessors
both for state and local purposes.
Complaint is made that the
members Of the board of affairs
will have supreme power over
assessments and that the people
will have no relief from their ac-
ton. Such is not the case, as we
have seen by the very terms OF
the article itself, which gives to
the legislature full authority to
define the powers and duties OF
the board. If the legislature is
given such power, how can it be
said that the board Of affairs is
supreme in such matters? Arti-
Gle 225 as amended. further pro-
vides this additional safeguard.
that every taxpayer shall have
the right to contest the correct
ness Of his assessment, whether
made bv the board of affairs or
by the local assessors.
An examination of Act 40 will
show further that there is no
change made in the present sys-
tenn by local assessors whose &C
ton is subject to review by the,
police jury as has always been the
case. In fact | am of opinion
that no one who examines these
amendments, together with Act
14O of the general assembly, can
justly say that the taxpayer is
not amply protected from OPP
preston. He has the legislature
and the courts to which he can re-
sort, to correct any oppression or
supposed oppression the board OF
affairs might attempt.
The system provides further
by these amendments, which are
in their very nature experimental
and have to be tried, in order
to find out whether or not the
objects sought can be secured;
and that is, the equality'and uni
formity Of taxation. No man
can say that it will result in an
increase of taxation, for the SIM
pie reason that if the cash valua-
ton of all taxable property is
ascertained, and taxation is
equalized in the state, what per-
eentage of this assessment will be
necessary to produce the revenues
required for state purposes. 1t
may and in my opinion will. II
all property is assessed that IS
liable to pay taxes, result IN less
taxation. No man can say now
whether it will take 80 or 40 OF
SO per cent Of the cash valuation
of taxable property to raise the
necessary revenue, for the rea-I
son that we cannot know that al
cash valuation will amount to I'M
til it is ascertained.
AS to the claim asserted posi-
lively by some that the object
and purpose Of this amendment IS
to increase taxation, / assert,
without fear Of contradiction,
that there is not a word or a line