The Aberdeen weekly. [volume] (Aberdeen, Miss.) 1878-1933, 1919-07-11
Place the Blame Where
1t Properly Belongs.

not being a candidate for any of
flee. we can afford to be. and in
tend to be. perfectly frank with
the voters. We candidly admi
that. as, at the TIME WE
! WROTE THE EDITORIAL OF
AUG. IL. 1917. the State Tax
Commission law was then just
BEGINNING TO be put into Op
Grafton. and had not been tried
in practice long enough to test
its efficacy. we. like many others
who are open to conviction and
have since changed their minds
as TO it, did not really understand
its practical operation. or even
the powers and authority con-
ferred on the State Tax Com.
mission by the law. This is
clearly shown by the fact that in
the very editorial of Aug. IL,
1917. we spoke of the equaliza-
ton of assessment values as BE-
TWEEN INDIVIDUALS, as
well as BETWEEN COUN-
TIES. being made by the
STATE Board; and based on
what we said about its being a
miserable failure upon this idea
and belief. thinking at THAT
TINE. as many others THEN
thought, and as we understand
Mr.. Lowe was then cOntending,
that the State Board of Tax Com
missioners had been given power
and authority by the law to equal
ize assessment values of proper
ty between INDIVIDUAL tax
payers in this county. as we'll as
between COUNTIES of the
State. But we learn more as we
live longer. and we hope we will
continue to grow wiser as we
grow older; and. being always
open To conviction, we do not re-
gard it as a crime or fault, but
rather as a virtue and right, to
change our opinion when we
learn the truth about any matter.
We afterwards learned that the
truth was and is that the law
never gave the State Tax Com
mission, and that they never at
tempted to exercise, any such
power or authority to equalize
the assessment values of prop
erty as between the INDIVID-
UAL tax payers of this or any
other county. but SOLELY and
ONLY between the several
COUNTIES of the State. and
that the BOARD of SUPERVI-
SORS ALONE had such power
and authority; and that they and
they alone. were responsible for
this and for any unjust and in
equitable raising of taxes, as de-
cided by our Supreme Court in
the Wheatley case from Wash
ington county. which we have
heard so much about lately, re-
ported in ll3 Miss. Reports page
555. Mr.. Lowe must know this.
for the State Tax Commissioners
called his attention or the atten-
ton of the Board of Supervisors
to this case on page Is of their
Suggestions to Board of Super
visors, which we believe he will
not deny was sent to the Board
of Supervisors of this county.
and instructing them also to
"OVERVALUE NO PROPER
TY. but to fix assessments of
ALL PROPERTY AT AN
EQUAL PROPORTION TO
VALUE" If these instructions
had been carried out. there would
be no complaint, or cause of
complaint.
Another thing. not alone or
chiefly to justify any change of
opinion upon our part. but as
bearing upon the REAL issue,
and as showing the necessity for
a State Tax Commission, the
futility and fOOlishness of trying
to repeal it. and that the Board
of Supervisors are SOLELY re-
sponsible for the injustice and in.
equality of taxation between the
Taxpayers Of their County and
that some of them have attempted
to shift the blame upon the State
Tax Commission, we call atten-
ton to, and wish every taxpayer
could read. The Joint Report of
the Senate and House Commit
tees appointed by the Legislature
of 1916, to consider the States
Revenue System and Fiscal AZ
fairs" which was submitted to the
Legislature of 1918.
After free and full discussion
and consideration, the IsDGisla-
ture of 1916 had passed the law
creating this State Tax Com
mission, and defining its powers
It then appointed this Joint COM
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