The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1918-02-01

f"Sie'eS nave greatly augmented the
expense of operating the State gov
annment. For instance: twenty-five
years ago we had no Board of Health,
no Department Of Agriculture, no
oanking Commission, and had only
one person engaged in the Depart
ment OF Education. Would any
thinking person advise q return to
these conditions? With population
increases, our colleges, asylums, hos
pltais, and all other State institutions
nave begun to overflow, and much
arger support funds are required.
IN fact, as Mississippi continues to
progress and her population to in
rease, we may never expect to re-
luce the sum total Of our State ex-
penditures.
(bl Dchcita have been further in
creased by reduction in the States
income. despite the fact that the past
1ew years have shown great devlop-
ment in Mississippi. For example
there was reduction of $50, ,7S1,736
III the tota! assessed valuation in 1915
from what it was in 1914. In 1915
there we're 127,242 more acres Of
iaAc IN cultivation. as appears from
tire assessment rolls, than in 1913.
and yet assessed valuation of the cul-
tNated lands in 1915, with this in
creased acreage, was s1,512.255.00
less than in 1913, and there was a
decrease of $4,000, 100000 in the val
uation of wild lands.
| The tendency of each succeeding
year, therefore, was to bring smaller
incomes to the State, greater expendi-
lures. and, consequently, larger de-
ficits.
Second, our system of taxation was
not equitable. More deplorable and
intricate than the inndequacy of our
system was its inequity. Under il a
tax furnishing an insufficient income
was Il greater burden on goodly
portion Of our citizenship than a suf-
ficient taS equitably distributed would
have been. II was to be regretted
that, because of variations in land
EassesSlnerss, this phase of the ques-
uoh had come to be regarded By
| many as Il sectional one. This view
was erroneous. for the greatest in
equalities existed between values in
adjoining counties. These variations
were due to the fact that We had
eighty different Boards of Supervis-
ors, each having supreme control over
the assessment rolls Of its particular
county. Valuations were reduced, To-
cal levies increased, and the State de-
prived of it's income
The taxpayer was supposed to list
his property at its actual value, as
specified by the State Constitution,
and not to purposely reduce his as
sessment because his neighbors had
reduced theirs Yet, many citizens
who are the soul of honor in their
general dealings with their fellow
men felt that they were compelled
to do that very thing. Because his
neighbors never listed their property
at its actual value. the levies were
two or three times higher than they
would be if the law We're complied
with. and. therefore, each taxpayer
Ya1f fhot hn <o,,ll I'll % 10
exception by listing his property at
full value.
The practice of differentiation re-
suited in high levies, and high levies
drove certain classes of property,
which might be easily concealed, from
the assessment rolls. In many dis
,tricts. of the State the rate of tax
alton was as high as As mills, and
sometimes even higher. The man
who lends his money at per cent
and pays 4 y per cent taxes feels
that he is not being justly dealt with
by his government, which is thereby
eXacting Of him an income taX of
more that 80 per cent on gross earn
ings. Money is worth more than 6
per cent in Mississippi when loaned
in small sums, and the small borrow
er has to pay more for it if he gets
it. As a result. subterfuges for evad- |
ing taxation are resorted to. the bor- |
rover pays the market value Of the |
money he borrow.s and the State |
loses the revenue. and the people be- |
come accustomed, and even reconcil- |
ed, to tax-dodging. Because of high |
levies, resulting from undervaluation. !
we receive practically no income from
taxation on intangible personality; |,
that class of property which. with the |
industrial and commercial progress |
of recent years has increased in
1n1ntlnt and N,lun os has M ath,v