The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1921-01-27
SIZING Up THE
TAX SITUATION
Address of Governor Hardee to the
Assessors of the State in Jack
sonville Tuesday Afternoon
-Union)

"All property, save that of the SOW
ereign, owes the state tax and this
tax can be collected only by proper
assessment by you. You stand at the
foundation of our tax system. The
collector collects by your assessment
and proceedings looking to the en-
forcement of the collections are based
on your work. 1t follows that if we
are to have a tax system which is
Just as between the individuals of the
county and as between the counties
also, then we must look to the asses
gers for this accomplishment.
Tax Certificates
"As | study the controllers re-
pcrts, l am very glad to notice that
the tax collectors have been able to
collect on an average about SO per
cent of the taxes assessed; leaving
oEIy about per cent to comprise tax
sale and errors and insolvencies list.
OF course in time, the larger part OF
the tax certificates are redeemed thus
bringing higher the total percentage
of collections. In this connection, l
want to call your attention to one
fact. The size of the errors and in
solvencies list is not entirely the
fault of the tax collector. No doubt
there are many instances when more
aggressive work by the collector would
decrease the list and amount of insol-
vencies, however, you have your re-
sponsibility in this regard. If you
continue to make each assessment roll
a copy of the one preceding it, you
are responsible for much of the in
solvencies for which the tax collector
must take credit. Our tax rolls should
not be burdened by assessments year
attire year, which the assessor, by
reasonable investigation, could have
determined, were improper assess
ments ar such as couldn OF. be collect
ed. Besides this the county should
rot be called on to pay commissions
on assessments, which an assessor
could easily have determined were not
properly upon the rOllS-
ain this, your first convention dur
ing the present administration, | want
you to consider such changes in the
existing laws as will make for i'm
Irovement in the tax laws of the
state. 1t occurs to me that we have
long needed law which will force the
property owner to give in his property
for assessment. The present law con-
templates that he should do so, but
it's practical application is complete
failure. Unless there is sufficient pen
atty attached to ones failure to give
in his property, the law will always
be of no eeffct. What the penalty
should be, and how it should be prac-
tically applied, / hope you will con-
slider, and after having done so, give
me the benefit of your recommends
tions. For my part, / believe that
every one should be forced to make a
sworn return of their property to the
assessor If he fails to do so, there
should be penalty of from ten to
twenty per cent added to what the
assessor may assess him with.
Great Delinquency
"Our greatest delinquency is in per.
sonal assessments. Real estate can.
not be locked in vaults secure from
the public gaze. If can not, like cat
tie, hide itself in swamps. 1t is il
open view and is generally assessed
Not so with personally. Let me tel
you, gentlemen, however, that while
personality is hard to get at, yet closer
investigation on your part, and more
moral courage, will increase our per
sonal totals enormously. Each of yol
men know pretty generally who own
when you have some fair idea of it
amount and value, / feel that you ar
called upon to assess it. 1t takes worl
and investigation. 1t takes mora
courage oft times, but all of our tim
belongs to the people who have em
pioyed US through election and all ou
time, where necessary, must be give
to our offices, and unless we have tn
moral courage to make every ma
bear his just share of the tax burder
then we should resign
"Now, / wish to talk to you abou
perhaps, the most important ques
ton before you. One that | had pan
ticularly in mind in asking you to as
semble That question is what sha
be your basis of assessment. Do yo
propose to assess property at te
cents on the dollar, at twenty-fiv
cents, at fifty cents or at its full cas-
value?
Difficulty of Problem
"I am not unmindful of the difficu
ty of the problem when we attempt