The north Mississippi herald., 1918-08-23

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Horses, $65; Mules, SIS;
Wagons, $50; Automobiles, $500;
Organs, $25; Pianos, $150;
Adding Machines, 500.
GENERAL INSTRUCTIONS
Jackson, Miss, Aug. 10, 1918.
Gent emen:-
The enclosed table of General av-
erage valuations are suggested in or
der to assist you in fixing the assess
ments of personal property so that
the personal roll may be accepted
without revision. If these are fol-
lowed we believe that the assessments
vii be equal throughout the State.
This table covers cattle, oxen, horses,
mules, automobiles etc, wagons etc,
pianos, organs ETC., adding machines
and typewriters etc. The following
table of general averages of the other
items are suggested below, towit:
Hogs $500 to $1,000; sheep and goats
$500 to 5000; guns, $500 to $40;
pistols S1.00 to $500; watches
$500 to $4,000. These are about all
the items that can be suggested by
Classification by general averages.
These are the greatest quantities
of all forms of personal property es-
Gaping taxation. 1t is your duty to
protect the other tax payers (who are
in the main, farmers) from the bur-
den of taxation, which is evaded by
the owners of such personal proper
ty. This can be done by the Super
visors by adding all property, that
each member knows is in existence.
but does not appear on the roll, and
by bringing up all under-valuations.
In addition to the Supervisors in
dividual information along this line,
it is the duty of the Board to subpoe-
ma witnesses and to compel taxpayers
to produce their books, papers and
records. BY these, you may ascer-
tain what should be assessed. Many
boards of Supervisors did this in fix
ing the assessments for 1917. On
this point, Hon. Frank Robertson, the
assistant Attorney General, rendered
an opinion to the Assessor of Pearl
River County in 1917, as follows:
"In addition to this power being
conferred by Section 4276 of the
Code, it is my opinion that the Board
has also the power to subpoena wit
nesses and require the production of
such papers, documents and books
under subpoena duces tecum, as
the Board of Supervisors, under Sec
ton 301 of the Code, has the power
to subpoena witnesses in all matters
coming under its jurisdiction. The
Board of Supervisors is a court and
is made part of the judicial depart
ment of government by Section ITO
of the Constition."
From merchants merchandise ac-
count, it Is possible for the Supervi-
sors to determine the valuation of
merchandise which should be assessed
against the merchant. / do not know
how you can ever make any equitable
assessment of merchandise unless
you do this. We insist that you do
your duty in this respect for the pro-
lection of the farmers of your county
and other real estate owners. Such
procedure is necessary also with
reference to the assessment of ma
chinery, notes, solvent credits, money,
deposits, lumber. products on hand.
timber and many other things of the
kind. There is much machinery and
lumber not on the rolls. We insist
that, as other assessments will be in
creased greatly, these must be also; /;
especially merchandise and machin-
cry. It is even possible for you to
summon the book-keeper, the bank
cashier or the insurance agent to find
out the truth with reference to the
value or existence or ownership of
property.
There is much jewelry and house
hold furniture escaping taxation, not
only by differentiation, but also by
not being assessed. Every dollar
that you add to the roll for this or
other property saves just that much
taxes for the farmers and land own
ers.
You win be expected to fix the
assessments of the banks for the
amount of their capital, surplus and