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S e vy e COL. EDWARDS EXPLANG ORDER OF COMMISSION (Continued from Page 1.) shall increase the same to its true value. “Our first shipment Bliss’ Seed Po- §° tatoes now in., $3.00 A SACK Until January First, then $3.25 Section 18—All personal estate li- able to taxation, the value of which shall not have been specified under oath as aforesaid, shall be estimated by the county assessor of taxes at its true cash value, according to his best judgment and information, and his failure by neglect or refusal to make such estimate shall be a cause of sus- pension by the governor. Section 20—The county assessor of taxes shall ascertain by personal in- spection, where not already suffi- ciently acquainted therewith, the value of the lands and assess them at their full cash value in the name of the owner or legal representative of the owner, or as unknown. “Section 36—1If the county asses- sor of taxes shall fail from any cause other than sickness to do the duties and assess the taxes in the manner prescribed in this act, he shall be deemed guilty of a misdemeanor, and upon conviction, shall be fined not less than fifty dollars nor more than twenty-five hundred dollars, or im- prisonment in the county jail not more than two years.” This covers the law on the point referring to assessors and their du- ties in the matter. The Legislature, in common with all the people of the State, realizing .the great inequality of the assessment of property in the various counties of the State,.one class of property with another in the same county, and the property of one county with that of the same class in another county, in an effort to rectify They are genuine Maine grown stock. Let us serve you. Mayes Grocery Co. Lakeland -t Florida When You Think of Gifts Remember that we are headquarters for artistic, t_xgg{gl and unusual articles, such as are ideal for presents. Books Toys THE EVENING TELEGRAM, LAKELAND, FLA., DEC. 23, 1913. |nor set of persons, that it has grown with time to be an established cus- tom. We realize, also, the'evils that have arisen because of the practice. We find that, because there is no es- tablished basis of valuation on which to assess, each assessor, realizing that to place a high valuation on the property of his county, while other counties are under a low valuation, than its share of the State tax. So, each assessor vies with all other as- sessors to get his county on the low- l est basis of assessment to prevent his people from paying an unequal amount of the State tax. This, as you must know, brought about chaos in values and left no sort of equaliza- tion of values among the counties. The tax commission realized this con- dition needed correction. They real- ized, also, that a raise to full cash value from the present valuation would be a great one. They realized that it would entail some strong op- position in some quarters. They knew that the greatest opposition would come from those who have prior to this time enjoyed the lowest valuation, and escaped their just proportion of the taxes to the State. They knew that the law required property to be assessed at true cash value, but that because low and un- equal valuation was of long stand- ing, they called the assessors togeth- er in convention at Tallahassee on Nov. 20, 21, for the purpose of get- ting them to arrive at some basis of values on which all would assess to bring about equalization, with the idea of gradually working to a true cash value as the law requires. The chairman of the tax commission, who was the chairman of the assessors’ convention, informed the convention that if the assessors would agree on will cause his county to pay more ers and the papers of the State DeWSpapers are in a great Thy the moulders of publijc °Dlnlon“ we desire that they fully und the welfare of the taxpayers at heart nd will co-operate with us. This being done, and the property not now on the tax books, placed there, the Crstay, taxes against the present taxpayers the situation. We beljeyo that d would be reduced rather than In-[can Tely upon them to agsjg u“ creased. Think of what advantage solve this largest of aj it would be to offer to the outside[tal problems: to make investor to show him large value, the just'ly and equally on gaJ), great increase and the low tax mill- Yours very truly, age in Florida. Nothing that can be JOHN 8. EDW ARD, dbue would be a greater inducement Member State Tax Cnm“'lSSIOH to foreign capital. High tax millage —— frightens outside investors. Mr. Jacobs will take orders oy I must beg your pardon for so for tuning after Christmas, Price g3 long an article; but we wish the|Reference, Mrs. Fletcher. Re‘ldeuce public to know the public’s business | Mrs. Futch s. Phone 245 l-,O\el‘nm,3 taxeg beay 169 and the reason for the conduct of 8 public officials. We believe a full| The postoffice forces alj over th knowledge will get us the full sup- State are being increased on at‘mun: port and co-operation of the taxpay- of the holiday rush. »pmflnmw £ 3 is continually looking for a place to mak and save monev. Better see The Lakeland Feed and Supply Co. For ali Kinds of Hign Ciass Feed, Graip lay, Flour and Fertilizer ; AGood Financier 3 East Rose St., East of Light Booklets Dolls Baskets China 'Alligator'Goods h"‘ Statuary The Lakeland Book Store this eondition, at its sssion of 1913,|some basis of assessment—fifty p(-rl established the office of tax commis- cent, or any per cent,—that was im- sion, and prescribed its duties, amonglmaterlal—but some per cent, so that which are the ‘following, as set out|there would be a working toward in chapter 6500 of the acts of the equalization, the tax commission Legislature of 1913, to-wit: would not undertake to require a “Section 9—MIt shall be the duty|true cash value assessment for 1914, of the commission and it shall have|This, they failed to do, taking no ac- power and authority; (1) To have|tion looking toward equalization. and exercise general supervision over|The commission had no right to or- the administration of the tax laws of | der any basis of value other than the the State, over assessors, and over|true cash value—it would have been boards of county commissioners in|an order in the face of the law and Phone Us No. 275 and Water Plant W C OWENS. Mgr : The big Feed Store on Railroad and 3 s We Deliver the Goods Terms strictly Cash BB BB BB DB B BB B BBCRT SO Benford & Steitz boards of tax equalization to the end that all assessments of property be made relatively just and equal at the " |true and substantial value in com- pliance with law.” The governor appointed the pres- q! Stationery Vases ‘ Desk;Fittings ~ Pictures the performance of their duties as|they would have had no power to The assessors had de- clined to act themselves. The as- sessment was in chaos. The tax commission found themselves con- fronted with a duty—unpleasant though it might prove—yet a plain enforce it. Room 17 Kentucky Bldg. Phone: Office, 102; Residence, 150 W. FISKE JOHNSON REAL ESTATE AND LOANS CITY AND SUBURBAN PROPERTY A SPECIALTY Jord ent members of the commission, who, | quty. They proceeded to perform it. after making oath to carry out the|They issued an order to all assessors above law and duty, entered wpon(to comply with the law and assess their dutfes here. property at its true cash value for Among the many things whieh we|ihe year 1914, have done, at least one member of LAKELAND, FLA, Stk THE UNIVERSAL CAF the tax commission has gone into ev- ery county of the State, except three, 1 As usual the demand is way ahead of the supply The tax commisgion are public servants and do not object to criti- If you want to buy property we have it for sale; if you want o sell property we have customers, or can get them for you. Make out your list and see me today G A s i i Recelved a car load of six Ford Touring cars [} last week, all of which have been s0ld and delivered. Have another car load on the road, which should reach here not later than Dec. 6th. and | some of these are already sold, 8o if you want ' r: ome, etbter not wait for them to arrive before . placing your order, but place it today, od you ‘ may have to wait for next shipment, or possi- bly the next, as we cannot begin to get them fast enough to supply the demand. THE LAKELAND AUTOMOBILE AND SUPPLY 0. LAKELAND,FLA. HAVE IT Tl\e most Sanitary Grocery Store in the ~‘ty. Clean and bright, No roaches No rat-, but few flies. All fruits and vege= tables screenc'. All meal, grits. sugar, rice, etc., in ncw sanitary rat, roach and fly proof bins, Come, inspect, trade. . B. DICKSON F YOU ARE IN THE MARKET ‘For Tm! Sheet Iron, Copper, Zinc or any kind of Roofing Work, call the I.AI([lANI) SHEET METAL WORKS 212 South Florida Ave. Ask for J. P, CARTIN We can fix that leaky roof. Our Motto is. lodost Prices and All Work Guaranteed, . conferred with the assessor, and the|cism of their acts when they fail to county commissioners when they|do their duty. would meet us, as to the values of|their duty in this as the law and his assessments of property as com; i :::ed. Wi‘:;; tf]::mgu:oc:::cs::l“:l?o Tess could you expect of them? What claimed even to assess the property|fess did the public have a right to according to law. We found about |®¥Pect of th‘”:‘ }Vhflt would you as many different percentages used (DaVe them do? What ',WU“M you as a basis of assessment as there are[liave done in the matter? counties in Florida, ranging all the| In the same column with your eds- way from twenty per cent of the true torial (ette) on the commission’s or- value to a claim of as high as sev-|der you commend Governor Trammell enty-five per cent. I will give you a for dismissing two officials for fail- few concrete examples that you may|ing to do their duty. Tou use this understand the condition that exists|pointed statement, which we heartily and which we have the difficult duty endorse: to correct. “One of the most demoralizing fac- We found one county in the State|tors in the social structure is an of- fn which- the lands outside cities and|fice holder who ‘falls down’ on his towns, was assessed at an average of | job.” You say in your tax commis- twelve cents per acre. This is the|sion paragraph that the enforcement lowest; the next lowest is about|would bring a mighty kick from ev- eighty-three cents per acre. The|ery taxpayer in the State. On the highest average was between eight|contrary, we have talked with many and nine dollars. Needs equalizing, |taxpayers in the State and the ma- does it not? jority with whom we have talked en- We find one county that assessed|dorse the order. A majority of the range cattle at three dollars per|assessors have declared their inten- head while the adjoining county as-|tion of carrying out the order. We sessed range cattle at six dollars per|have received letters from taxpayers head. Needs attention? We find|commending the step. You say in the farm horses assessed from twenty|next column to your tax commission dollars per head in one county to|paragraph, “We are heartily glad to one hundred dollars in others. We|have so good a paper as the Pensa- | find some counties assess banks at]cola Journal strongly endorse a re- twenty-five per cent on capital stock | cent paragraph in the Telegram.” alone, while others assess up to full{\Ve are as heartily glad that the value of capital stock, surplus and|same paper in an editorial of Dec. 16 undivided profits. We found one|endorsed the tax commission’s order, bank with capital, surplus and undi-| We are also glad that the Times- their oath of office require. vided profits of $262,000 assessed at|Union, and other papers, endorsed about $29,000. the step. The tax commission is not We found one county whose assess-| primarily endeavoring to get true ment is about $31,000,000 less than|eash value as they are to get equali- is shown on the books of the assessor|zation, although it is the law and for the largest city in the county.|they expected to enforce it later; but In this county there were only 161ftheir effort was to equalize values horses and mules on the tax books|and there was no way but to put the of the county although the city had|assessors on this basis. This they jssued licenses for several hundred|did and they believe the thinking drays and hacks. public will approve it. They have no We found just such a wide divers-|intention of increasing taxes by this ence of values in all classes of prop-forder. They expect the county erty in all parts of the State. It i8|boards anq the school boards to co- | neither just nor equitable that this|operate with them to this end and condition should exist and the bur-|reduce the millage as the values are den of correcting it is on the should-|raised. It was so stated in the order ers of the tax commission. We real-|to the assessors. The governor has ize that the low assessment of taxes|stated in a letter to us that he will in Florida has been the rule for a|reduce the State millage if the valu- long time. We realize that it is|ation is raised. We believe the coun- chargeable to no particular person ty boards and the school boards have But they were doing | ¥ : i Make this Yuletide g season complete : Bl freedom from the worries and incony. eniences of the purchasing actual money— 1 i y 5 $ With CHECKS and have gifts with the Py the bi]) a record anqg receipt for every expe diture made, = Inquire about the many ady antages that the che king account has for YOU—. OU—also about the safety and eage u\:nh Which funds can pe sent to rela tives ang friends oyt of town, LA TEE LT T RPN