The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1917-04-20
TO THE ASSESSORS
AND SUPERVISORS

bllt JuH 1HN1 nf
the decision of the Supreme Co,r+
on the constitutionalitv of tho la,v
creating the Tax Commission is f,r.
nished you.
The matter of greatest concern in
TINS decision is of greatest concern
TO you-how are the changes in clas-
SEES ordered by the Commission to he
applied to the individual assess
ments by Supervisors. The construc-
tion OF the Act by the Supreme Court
is that the Supervisors must not an
ply the increase at the fixed per-
centage by which the class is to Le
increased. but must take into consid-
Grafton the inequalities in the assess
ments. II an assessment is an over
valuation, it should be reduced. if
at a higher valuation than others of
tne class, 1t should be increased less
tnan they; II at a lower valuation
IMAM others of its class. it should be
increased more than they. The to-
tai OF the class must be increased bv
the amoun ordered by the Commits
sion, yet each individual assessment
must bear the same promotion 70
actual value of the property. This is
a great responsibility on you, but
VINO is In better position than you
to do this? We will be glad to CO.
operate with you in this work.
Both the Assessors and the Super
visors have taken the oath of office
to support the constitution of the
State; this requires that all property
be assessed at full value in order that
one county shall be assessed equally
with all others.
The word Assessor means one who
places a valuation on property for
the purpose of taxation; it follows
therefore that it is his sworn duty
to assess all property at full value
regardless of how it may be rendered
by the tax payer; and that, if he
does not do so, it is the sworn duty
of the Supervisors to bring the assess
ments up to full value. If you will
do this, we will protect the tax-pay.
ers Of your county from u~ndervalua-
tions in other counties. If the assess
ments are not fixed at the full value
of the property. the rolls will not be
in accord with the constitutional re-
quirement, and will not be accent
able, and the Tax Commission will
compel you to increase the assess
ments at a later date; but if the As
SCISSOR has rot done so. it would be
far better for you to do so at the
August term. when there will be
abundance of time to adjust Unequal
tiles.
1t is the plan of the Tax Commis-
sion to increase the assessments up
% as near full value as possible. and
for the tax rates to be reduced to
Such an extent that no more county
taxes will be collected than hereto
fore. 1t is suggested that the SUPER
Yisora not levy the county rate until
the assessment rolls for the county
fave been finally approved by the
State Tax Commission. There are
several counties in the State that are
assessed ut % per cent of the actual
value Of the properly, some at 80.
some at 40 and some at nearly full
value. BY bringing them all up to
the same standard. not only will the
State tax rate can be cut in half. but
the amount of State tax paid by the
taxpayers in most of the counties of
the State will be decreased. This
will be n great accomplishment to-
ward Justice. n YOU should be Glad
to take part in it: if your county
VIII pay less state tax You should be
ANXIOUS TO help It's taxpayers out from
under the unfair burden Of expense
OF state government heretofore
oorne by them; II your COUNTY has
not oeen bearing ITS snare. surely no
l"w'abiding MisSissiprian would ey&de
the payment Of his just debts? Jus
rice Is more valuable than money:
help US to administer it fairly and
honestly. The Governor hes prom
lSed 10 call q special session Of the
Legislature this Fall, for the pur-
pose OF reducing the State tax rate