The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1921-01-27

BOARD OF lraQe nall VIII De neated.
uniform system effective throughout
the state. / appreciate how hard it
is to deal with fifty-four counties in
matters of assessment, when each as
SCISSOR is afraid that if he assesses on
an adequate basis, his county will un-
justly bear more of the burden of
state taxes than the neighboring coun-
ties. The law contemplates there
shall be no injustice in this regard
ard provides that all property shall be
assessed at it's full value.
Uniform Millage
"We have a uniform millage for
state purposes running throughout
the state and it logically follows that
we must have uniform assessments
in the various counties, else there will
be injustice done those counties which
assess on higher basis. If one coun-
t. assesses at fifty cents and another
at twenty-five cents on the dollar, then
in the first instance, the county will
he paying for state purposes, twice
as much as it should as compared
with the other county. Just how this
problem should be handled is a ques-
ton not new. Political economists and
practical business men have consider
ed the question and as a result, differ
ent schools of thought have arisen,
each proposing solution. shall not
discuss them at length, because it will
serve no useful purpose. Perhaps I
should refer to one of them only for
1 the purpose of exposing, what seems
to me. to be it's fallacy. 1t is the
system popularity referred to as sep
aration of state and county taxes. A
system by which certain classes of
property are allotted exclusively to the
state from which the state is expected
to obtain by taxation its revenues,
leaving to the counties all remaining
classes of property from which the
counties shall obtain by taxation their
necessary revenues. This plan on the
surface, looks attractive, because un-
der it each county would be independ-
lent and could assess at just such a
percentage of value as it may desire
In making its assessments, no other
county would be affected because there
would be no assessment for state
purposes upon those classes of prop
erty which was reserved for the coun
ties. This plan, though attractive or
the surface, will not bear investiga
ton. 1t is impracticable in operation
but apart from that it is fundamental
ly unsound. 1t tends towards extrav
agance of appropriations, and / an
advised, has not been found satisfac
tory in those jurisdictions which have
tried it. Legislators will too otter
appropriate extravagantly under un
der the system they realize that thu
taxes have to be paid by these classes
of property reserved only for stat
taxation, Il and in which they, and tn
majority of their supporters, have N
interest 1t is further unsound fun
: damentally, as have said, because tn
;, tendency is to cause the citizens b
: lose interest in the state and to cen
ter their interest entirely in the coun
!. ty where they live. Every citizel
: should be interested in his count
: government but he should not be pro
ivincial No system of government
whether it be one involving taxatio
OF along other lines, should be adopt
: ed. the tendency of which would eaus
any citizen to lose interest in hi
Istate or in the national government.
- cannot understand how any man VIII
has carefully considered the abov
theory could favor it.
Determine Best Policy
5 "The question before us now is
II determine, if we can, the best polio
u to be pursued in the effort to secur
n uniformity of assessment as betwee
re- the counties. 1t is not necessary fc
h me to discuss individual cases, neithe
is it necessary for me to call you
attention to the disparity of assesse
l. values in different counties. SufiC
ait to say than an examination of tt