it and is, moreover, as the final consumer of much that is consumed by others, paying toward the taxes imposed upon organized industry." The Illinois Tax Commission says: "One of the elements taken into consideration by the Tax Commission was the fact that even at a low valuation of the farm lands of the State, they bear an undue proportion of the tax burdens of the State to the total property valuation admittedly owned and existing in the State of all classes, both real and personal. We believe this inequity to farm lands is chargeable in a large measure to the antiquated tax laws of the State. To remedy this situation, it is absolutely essential that the State by amendment of its constitution and the passage of appropriate legislation, provide by more modern methods for the realization of a substantial part of the revenues required for public purposes by the State and its political subdivisions, so that in some measure the vast bulk of property invisible to the assessing authorities physically, but productive of very large income values, may be required to contribute its fair proportion to the public burden." Concurring in the foregoing we again urge a close scrutiny by taxpayers of taxes and budgets prepared by rate making authorities, and we counsel farmers especially to organize in each parish a taxpayer's league for the study of problems in taxation, and for protection and defense against all forms of taxation that impose an unfair share of its burdens upon agriculture. "Plainly," says the Oregon Committee, "there is need of relief for the farmer." Who can deny it? In a letter by the President of the American Cotton Association to Secretary Hoover, under date of June 5th, 1923, he makes use of the following striking figures: "It takes 6311⁄2 dozen, or 762 eggs, to pay a plasterer for one day's work of eight hours. "It takes 171⁄2 bushels of corn, or a year's receipts from half an acre, to pay a bricklayer one day. "It takes twenty-three chickens, weighing three pounds each, to pay a painter one day's work in New York. "It takes forty-two pounds of butter, or the output from fourteen cows, fed and milked for twenty-four hours, to pay a plumber $14.00 a day. "It takes a hog weighing 175 pounds, representing eight months' feeding and care, to pay a carpenter for one day's work." THE INCOME TAX The income tax is the most defensible of all forms of taxation because it compels no one to pay who has not the means to pay. It is the least transferable of all tax burdens. It is not easily shifted as many other tax devices are. With proper safeguards, such as reasonable exemptions that no one's actual living expenses may be taken from him, the calculation of a three to five year period in which losses may be set against gains, the inclusion of the incomes of officials, except those specifically sacred by federal law-(and none should be too sacred)—the income tax for Louisiana should not long be resisted. ASSESSORS More power for good or evil lies under the hat of the assessor than under any other single head piece in the parish. He not only exercises a powerful influence upon the financial contracts of his parish and State but the moral factor and example is too far reaching to calculate. He must, therefore, possess almost inexhaustible patience, he must have tact, discriminating judgment and he must adhere steadily, with unyielding purpose, to an obligation to deal equitably with all taxpayers without giving ear to claims prompted by self interest no matter by whom or what power presented. Too often assessors believe that the security of their political fortunes lies in well devised plans to undervalue the property of their parish and thus deprive the State of its much needed modicum, and they occasionally make campaigns on the issue, raised by them, that, if elected they will reduce valuations, and instead of pledging themselves to strict performance of duty under the law, they create the impression that certain ones or certain interests will be favored. In some parishes the appeal is made to the farmer; in others to the timber owners or the merchants, or in whichever direction political power seems to lie. Such an assessor may be successful for a very brief period, but his tenure is short and his eventual downfall cer tain. The assessors who are held in greatest esteem by their fellow citizens are those who cannot by threat, direct or implied, by power of faction or wealth, be turned aside from the strict construction of law as they understand it. PARISH BOARDS OF EQUALIZATION The Commission is somewhat disappointed in the work of these bodies. It is true that in many parishes they function well, and fortunate is the parish having a good board. The results obtained in a part of the parishes justify the continuation of these bodies, but police juries are urged to carefully select their members with a view of giving fullest service to the parish and State. These boards should equalize assessments, not perfunctorily, but with a fixity of purpose, for many faults in the assessment of property that now exist can be remedied by them because of their knowledge of the parish, its conditions and values. BUDGET RECOMMENDATIONS These are contained in a separate volume and legislators are respectfully entreated to study our presentation and give its conclusions full consideration. PARISH RATES OF ASSESSMENT The rate in every parish for 1923 was 100 per cent., with the exception of Orleans and St. Charles Parishes, where 85 per cent. was adopted. LAWS REGULATING ASSESSMENT AND TAXATION The Commission presents, as last year, its revision of Laws Regulating Asessment and Taxation which contains the constitutional provisions and all laws relating thereto including the Acts of 1922. INSTRUCTIONS TO ASSESSORS We present, as in previous years, instructions issued by this Commission to assessors and Parish Boards of Equalization for their guidance in classifying and valuing property for 1924. RECOMMENDATIONS TO THE LEGISLATURE Our recommendations to the legislature need not be specifically made further than to direct attention to the matter pre ceding and to invite scrutiny of the details of this annual report. We may add that the legislature will be concerned with proper plans to add to the revenues and our suggestions herein, we believe, embody such plans. Our hospital facilities must be enlarged as a study of our budget will show. The obligation of the State to properly care for the sick and injured and for those unfortunates who suffer from mental diseases is the first and greatest obligation, and no power or persuasion should prevent the legislature from doing its duty to the institutions of this State whose economy of management and high class service command the sympathy and commendation of all. CONCLUSION Tax reformation is very difficult, and plans laid by careful and patriotic men often fail because of the activity of those upon whom a larger part of the burden would fall, and also by reason of the indifference of the taxpayers. This indifference is markedly shown in the readiness with which tax burdens are assumed-the voting of special taxes and permission of adoption by taxing bodies of higher rates. This is further illustrated in the almost universal policy of police juries in their levying 100 per cent. assessment rate although the Constitution of Louisiana sanctions a lower rate, and Act 140 of 1916 gives permission to local taxing authorities to levy a rate for local purposes against actual value as established by the Tax Commission for State purposes as low as 25 per cent., consistent with the needs of the subdivision. |