The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1919-04-01
FLORIDA SENATE
TAX COMMITTEE
II READY TO REPORT

| Tallahassee. Fla, March 29.-The
committee appointed by the president
i of the senate and the speaker Of the
house of representatives. to recon-
mend taxation legislation, acting un-
der a concur resolution passed at the
1917 session OF the Florida legislature.
has prepared its report to be submit
ted TO the legislature in April. The
committee is composed of w. \.
B,ount. chairman Pensacola; John
H. Baker. Jacksonville, J. A. Griffin.
Tampa: George p Wentworth, Pensa-
cola Perry G. Wall. Tampa; Harvey
VI. Mansfield, TIGER Bay.
- The object of the committee has been
4 10 endeavor to get up the tax books
Il large class CT property which now
escapes taxation: to suggest method
oe eaual;zing taxes throughout the
state and to rla,le home minor sus
eesticn. as 10 exemptions. TO ATTN
these aims tae committee takes six
recofnm endatiOns. First. 10 tax intan-
Mrabi2 property; second the creation of
II tac office o. equalizer of taxes: third.
tirnt real estate he assessed every three
y, .rss; fou.t,l. 10 provide for the judi
c5;.l deterrainatio ton of the validity Of
tax 50 les: fifth. exemption of household
saods to the amount Of $3.50. sixth. %
exempt from taxation obligations OF
The state. counties and municipalities.
For the purpose Of taxing intangib',
property 1t is recommended that a
constitutional amendment be submit
tel TO The people TO permit the leg
fsiaturc 10 tax intangible personal
property ut "A different rate and in a
different manner adopted to tangi
u!r properties. 1t is suggested that a
much lower rate be fixed on intangi-
IL than on tangible property. Statis-
les of the assessed valuationl of per
~sonal property as compared with
money deposited in banks in this and
,ther states are given in the report.
Would Visit Each County.
The officer of equalizer of taxes is
Urged and lit should be made his duty
o visit each county in the state at
east once every three years, and to re-
main there until he has equalized the
zeal estate in that county with the as
sessments in other counties" and that
zeal estate be assessed not ofteuer than
svery three years except in case o.
destruction or cons ,lidation or i'm
,rovement to the property.
The committee recommends that the
legislature provide for a judicial de-
termination of the validity of every
ak sale of real estate in every coun-
" Immediately after the tax sale
takes place.
AS only a small amount Of the rev.
enue is derived from the taxation OF
household goods and as it is oppres-
sive upon the poorer classes it is rec
commended that constitutional
amendment exempting such goods to
the amount Of $3.50 be submitted to the
: people.
Another constitutional amendment
il suggested to exempt from taxation
not only obligations of the state OF
Florida, but obligations of the coun-
ties and municipalities. This
would not only enhance the ability OF
7 the state, and especially its suboi-
visions, to borrow money more easily
and at a better rate, but would fur
nish safe and convenient local invest
ments for its citizens, and teno ID
create a greater interest in the finan-
cial affairs of the state and counties
and cities