The Columbus dispatch. (Columbus, Miss.) 19??-1922, 1919-08-03
STATE TAX COMMISSION

( excessive or unequal with other cOun
ties, nevertheless, the supervisors, in
1916. believed eOnscientiously, anC
were so advised by the best of lega
talent. that the tax commission Law
was unconstitutional. and that as they
must support the constitution. il
would perhaps be unjust for the
state to hold the bonds Of these Off
GERS for failure to comply with the
instructions Of the tax commission
before the supreme court had passed
upon the law, there being so much
doubt as to its constitutionality. As
to the mandamus. it would work a
hardship on all Of the county officers
to collect the tax, as the collections
would be in small amounts, and the
state tax involved is S3,239.56.
'The supervisors of Washington
County have complied fully with ev-
cry suggestion of the tax commission
in fixing the assessments of 1917, as
follows:
Comparison of the assessments of
state tax of Washington County for
1917 with those for 1916. showing a
gain of state tax from that county by
the state treasury of $36,S19. IS:
Assessments of l9l7-Land roll
valuation, SIS,O56,5 34, at / mills, $72,
226.16; personal roll valuation, $4,-
12S.S4O, at 4 mills. $l6,5I296; total
valuation, $22,lS4,774, at mills,
state tax $SS,739.O9.
Assessments of 1916-Land roll
valuation, $5,49S, 100, at G mills, $780,
1856; personal roll valuation, 49,
1922, at mills, $lS,93O76; total
valuation, 1888, 236, at 6 mills, state
tax, S51, 919.4l.
Total state tax gained from Wash
ington County, $36,819.6S.
This is conclusive that the super
visors did not mean 10 violate the law
in their refusal to comply with the
orders of the tax commission, and
that they were not unfaithful in en-
forcing the law by being slow to fol-
low the act of the Legislature when
there was doubt as to its constitu
tionality.
$50 you are authorized, therefore,
if you think proper to dismiss any
litigation now pending.
yours very truly,
ID. L. Thompson, Chairman"
1t has been said that the tax COM
has failed to compel the
boards of supervisors of the delta
counties to carry out its instructions.
| beg to submit the following table,
showing the totals that have been
fixed by the said supervisors for the
delta counties for each of the years
1915 and 1917. The commission did
not black off of the instructions TO
any of these counties. They are a
matter of record and the truth and
correctness of this statement may be
verified by the records of the offices
of the chancery clerk of these coun-
ties, of the state auditor and of the
railroad commission. This statement
also disproves the statement that the
tax commission has increased the as
sessment of land and personal prop
erty in the hill counties more than it
has increased the assessment of the
public service corporations in said
counties. The statement is as fol-
lows:
Comparison from the official rec
ords of the assessments of personal
and real property for the year 1917
with those for 1915, showing the in
creases effected by the state tax COM
mission. with public service corpora
tions excluded, showing too. that in
the hill counties the per cent of in
crease of public service corporations
is greater than that of other tax
payers;
Assessments Assessments.
Counties, For 1915. for 1917.