LOUISIANA. 



515 



qnate. A recent convention of collectors and 

 assessors demonstrated that, under the present 

 system, no equitable assessment could be made, 

 nor could the collection of taxes be adequately 

 enforced. Those paying on the highest valua- 

 tion were really paying four times the tax on 

 the same grade of land that is paid in a neigh- 

 boring parish. In some localities the revenue 

 of the property is taken for its actual value, 

 and the assessment is made accordingly. Thus, 

 when a piece of property yields a revenue of 

 $40,000, it is assessed at the same figures, when 

 its assessment in reality should be not less than 

 three times that amount. The State Commis- 

 sioner of Agriculture estimates the annual pro- 

 ductive capacity of this State, from agricultural 

 products, to be $75,000,000, and, if the same 

 improper rule were to be followed, the assess- 

 ment-rolls should show only this amount. 



The Constitution intended to secure a reve- 

 nue from licenses, and to so graduate the sys- 

 tem as to make every calling pay only its just 

 proportion to the support of the government. 

 But the provisions of the present law operate 

 so as to defeat the intentions. While there 

 may be a uniformity of grade among the same 

 class, it so discriminates as to others as to be 

 very unequal and unjust. Occupations which 

 ought to contribute a large sum pay compara- 

 tively nothing, while the burden falls on those 

 who derive the smallest income from their oc- 

 cupation. The largest capitals pay compara- 

 tively the smallest license-tax. 



The amount derived from licenses under 

 the present law is $200,000; under the former 

 system the revenue from this source was $400,- 

 000. The forfeited and delinquent property 

 for non-payment of taxes has been continued 

 on the assessment-rolls for the current years, 

 and there is some doubt about selling this de- 

 scription of property for the taxes of 1880-'81, 

 lest the State should lose the back taxes. An 

 act provided for the sale of this property on 

 the first Saturday in each month, and from 

 day to day thereafter. There are very few 

 parishes not more than three in which this 

 provision of the law has been complied with. 

 In nearly every case the sale has been made 

 on a different day. Valuable properties, on 

 which the State had a claim for taxes, have 

 been sold for insignificant sums, the owners 

 being generally the purchasers. These sales 

 are declared to be absolutely null and void, 

 having been made in violation of law. It is 

 estimated that the back taxes amount to nearly 

 $5,000,000. 



In the parish of Orleans there are judgments 

 for taxes and licenses to the amount of $600,- 

 000. The Attorney-General states that it is 

 difficult to execute the judgments in these 

 cases, because some have been settled, and it 

 does not appear from the records what pay- 

 ments have been made. Therefore legislation 

 is necessary to provide the means for the em- 

 ployment of experts to investigate these judg- 

 ments, and ascertain which of them are in force. 



The Governor speaks in his message in en- 

 thusiastic terms of the prospects of the State : 

 " The outlook for the State is most hopeful. 

 The advantages of soil and climate are nowhere 

 else equaled. No country presents such advan- 

 tages of water communication. Nearly every 

 locality is reached by a navigable stream. Their 

 resources are attracting attention, and despite 

 adverse circumstances a wonderful develop- 

 ment of those resources is going on. Trade and 

 commerce are increasing, extended railroads 

 are in process of construction, acd manufac- 

 tories are attracting universal attention. Im- 

 migration begins to turn toward the State. A 

 most amicable feeling exists between the two 

 races. Race prejudices have subsided, and the 

 people, white and colored, are a unit in striv- 

 ing to develop the resources of Louisiana. 

 Recent investigations have shown that nearly 

 every vegetable, plant, and tree that springs 

 from her soil can be utilized and made profit- 

 able. In fact, there is a wonderful diversity in 

 our products of fruits, cotton, sugar, rice, corn, 

 and other cereals, while valuable fibrous plants 

 are now being introduced. Attention is being 

 given to stock-raising in some of the parishes, 

 and in a few years our stock-raisers will be 

 able to supply the home demand for horses and 

 mules. The future for Louisiana is a grand 

 one. It does not seem chimerical, when we 

 look at our extraordinary advantages, to antici- 

 pate a future maximum production to the value 

 of $500,000,000 per annum. 



" There is no reason, then, for the continued 

 cry of ' Poor Louisiana and her impoverished 

 people.' We must realize the fact that she is 

 rich, and force her to the front rank of States. 

 Her assessment-roll for 1880 shows a valuation 

 of $177,096,459.72, and for 1881, $181,660,- 

 291.32. This is wrong and should be corrected. 

 Such valuations do us no credit. When the 

 property of this State is thoroughly assessed, 

 even at two thirds of its value, it will show a 

 valuation of quite $300,000,000. Tlie consti- 

 tutional limit on taxation will then be more 

 than sufficient. The tax rate can then be re- 

 duced, the State government sustained, and our 

 State debt annually decreased. Confidence will 

 be restored, our bonds will be on the market 

 at a reasonable interest, commanding a premi- 

 um ; capital will rapidly find its way here, and 

 we will no longer be humiliated at the low 

 credit of our State." 



The first act passed at the extra session, 

 beginning December 5, 1881, is an appropria- 

 tion of $27,080 to defray its own expenses. 

 The second and third acts authorize the State 

 Treasurer to pay over the old balance belonging 

 to the seminary fund to the Louisiana State 

 University, and provides for repairs of the uni- 

 versity buildings at Baton Rouge. The fourth 

 act appropriates $126,302.17 to complete the 

 restoration of the Capitol at Baton Rouge. The 

 fifth act makes appropriations for the ordinary 

 expenses of the government, interest on the 

 public debt, public schools, and public chari- 



