Newspaper Page Text
I e True Democrat.
Vol. XXI St. Francisville, West Feliciana Parish La., Saturday, October 19.1912 No. 38
I' K. C. SMITL, I'roeid'int. I ,R. ('. P. IIO\VELL,, Vi'e-Prýsi(hnt.
DAVID I. NORWOOI), ('asir. AN('IL ART), Assistant Cashier. _:
THE PEOPLE'S BANK
St. Francisville, La. .
" Capital - - $50,000
Surplus - - $10,000
J IK. C. Smith, A. I'. lBarrow, Samuel Carter, I]. E. Eski ida, ('. *;
SVWeydert, C. F. IIowe(ll, ln Mann, FI. . liam-(
" A general banking )usiness ransacted. I.ibral accommodation V
in accord N ith sounld nd i oni:e(rvative( banking extended patrons. ;-"
Certificates of Deposit Bearing 4 Per Cent. Interest to Time Depositors.
Our Prescription Department is
our Pride and we make the filling
of Prescriptions a Specialty. We use
only materials of highest standard of
Purity and Strength.
Close attention to this Department
and years of experience have won L
for us the confidence of both Phy
tician and Patient.
ST. FRANCISVILLE, LA.
S. I. Reymond Co., Ltd.,
Cor Main and Third Streets
Baton Rouge, La.
Dry Goods, Notions, Shoes Hats,
Clothing, ilousefurnishing, Etc.
SHAS. TAD OCK
CARPENTER AND ~UILDER
Estimates Furnished on
Wire Doors and Screens
Window and Door Frames.
First-Class Heart Shingles
Always On Hand.
"Do Unto Others As You Would
Have Them Do Unto You."
This is to inform the people that I have moved my store in
the old Gastrell building, where I shall be glad to see my cus
tomers and to serve them.
As the high water har cri0pled me.considerably and as I had to
go to heavy expense, I would like to ,see everyone I have favor
ed come forward and ido unto me as I have done to them.
Columbus and Weber Wagons, Parry Buggies, American Wire
Fence 192 Ibs, to the roll and 26 inches high, Deering Harvester
Tools, International Engine, and all the leading hardware imple
ments obtainable always on hand or on short notice.
Champion Potato Digger--the kind to dig peanuts and sweet
and Irish Potatoes-can te seen in operation at W, Daniel's, Jr.
SENO YOUR PRINTING TO THIS OFFICE,
WHERE IT WILL BE DONE PROPERLY......
Judge Lawrason on the Tax Amendments.
l'er!nt it 11(', through11 you, to adldr'ess
" iuw ,(olrds to the voters of this t
arish on the subject of the tax
,!"::, e.ts bhefore the people, with
I o1 b' h of assiain- l them to arrive
a1 oicl]usion as to their value. If I
i", anendments are not worth while
It elull'rse w t' lo not want .t %o a It
',( I them, and the spirit of inquliry i
:how)n bly our pc(Ie before co1i-" b
h;iitting th('nllls lv s is natural I IIId
iii c,-onsidering this most important .
11:,11 '1 we Ilnlns, bear in mind first,
(!:It U no s..'ht'iile of taxationl thaiit may
I( l)rt'sentetd w'ill be satisfactory to it
S(ryo .ie il all its provisionis, or will
I, ;hove(, critici.smi in every detail; s
-' ,,'(01l, that if « e waited for reforms
in taxation-as in everything else- -
a:itil i .rfc1 io'on was attained, we t,
i 11til(l nI ver get th(emi; third, that ill t
,ad)l)ptilg, a si ch le e' of taxation w,'
mu1st look to the greatest good of
allt; foaurth, that there will be am- t
i'' oppo:lirtunity, should any of the t
I provisi0ons of the tax amendments tS
;ore unsatisfalctorN, to change thcrl
,i'fore harm caan be (11ne,.
If we should act (on the suggestion v
of .((me who have criticised the a
; lilelllltellts aIld vote for or against I
lhem as they affect us, we of this r
I;:r; is would unhesitatingly vote for r
tIhemn. For the parish of West Fe- c
li.: ina is a gaine(r by the :hlange,
;' .iho;se to keep up our taxation I
to the present limit, by nearly so\
en thousand dollars, beaides getting
rid of a very disagreeable form of c
l;axation, namely licenses, which are
Iracticially done away with, except
I quor licenses and others which re
!'-r to police regulation.
The following table, published iu
The True Democrat, shows the gainl
u;ler the amendments, to our par
ish, which enables us to reduce tax
TotIl ts1a;; ssment .......$2,00, 111.00
Withdrawn from local tax
ation ................ 322,373.50
Remaining for local taxa
S:x mills surrendered by
State on $1,6S,737.50 10,120.42
Less ten mills surrender
ed by parish on $322,
373.50 .............. 3,223.73
Not gain to Parish.....$ 6,896.89
llut to put ou0r individual interests
first, and the state's last, in a mat
ter in which the interest of the in
dividual should only be considered
ir reference to the interest of the
whole state, is neither wise nor pa~
tr.iotic(. W\hat Ilnay seem oppressive
t( us one da(ly may llot be so the
next, llluder c'hanged circiumstanc(s,
and what one man may dislike very
nuu ll to pay in the way of taxes,
others mnay think quite just to have
h:l 'pay. In fact, no mall likes to
pay any taxes, though he knows
- 1r1y well that some one has to pay
thl, ('(Ist of government.
in approaching the consideration of
his subject, as all others referring
o lqut'stions of government, or state,
\v( must look to the greatest good
Will. then, the adoption of the tax
:,mendinments be of benefit to the
Consideration of the subject must,
or course, he very general, and
Ilmulch weight must be given to tit'
I icomlmendlation and indorsement ot'
those whoin w(e can trust to having
mniade a careful investigation of de
tails and of those facts and figu:res
vwhich it is practically impossible for
Ih(e average btusy nian to look into.
)iur piresent system of taxation was
i;;k n on trust as part of a comipre
I ln:ive whole, called the constiti
i.:ll, aild it is nort asking too mtlch
a:; to, the present amlneldments that
(onlideraion should be given to thei
rc(ll,),mendation of those who are ad
nt a!n g them before the pleople,
with Ithe( right howxver, nay, the tdu
ty ir every man to question any
lrii't If thll scheme for himiself.
The tax amendnments embody a
i w principle in taxation. Andti it
is ::ea.lly this new lrinciple, rather
than the details of its aDplication,
vhiih can be easily corrected, which
is before the people for their judg
This principle is the segregation
of he objects of taxation as between
thel state iand its political subdivis
If tiat principle is correct, then
we should adopt the amendments
f!r they put the princi ple in opera- fc
t,,n about as fairly as c(ould be done. t(
Is segregation, which means a sep
iratilon of the objects of state, par- re
:sit and municipal taxation, desira
The opinion that it is has been ti
griowinIg stronger and stronger until si
it leelus to be practically admitted i
by all. ti
L'1T,: most obvious advantage in seg- ti
i t.~ation, particularly as applied to p
c,,uiitions in this state, is that it
v. ill eliminate the principal source '
St inequality in taxation, the inequal
it of contribution by the parishes 1
to the revenues of the state by ea- -
sou of the inequality of assessments. di
The authority to tax may be the
powter to destroy, but the authority
to assess is the power to destroy t
taxation itself. a
With local assessments of subjects r
cf state taxation, we have the oppor
tutnity for localities to practically de
termine how much they shall con
tribute to the revenues of the state. o
Under our present system, which t
permits this, we have seen a parish
with its property assessed as low
as 30 per cent of its value, paying t
half as much of the state tax as its
neighbor with an assessment of 60
per cent. With segregation this in- r
equality ceases-is impossible--and
without segregation it will continue.
No Board of Equalization that was
ever devised will reconcile assess
ments between the parishes under
our present system of taxation, be
cause in the nature of things it can
not be done.
The local assessor cannot serve
This recommendation of segrega
tion is all sufficient, but it has oth
Segregation gives complete con
trol of taxation for local purposes to
i the several localities. Taxes from
the property set apart to them be
long to them, and are shared with
none. And the segregation is so in
tended that what more particularly
fits in with home rule is left to the
towns and parishes, and that which
belongs to state uses and represents
the more general welfare and prog
ress, is set apart to the state.
Segregation also protects state-wide
interests from excessive local taxa
tion. This danger is recognized in
our present system which provides
a board to assess railroads, express
Segregation also preserves to the
communities the benefit of purely !.
cal endeavor, which stimulates to far
ther effort, and prevents other se,
tions of the state from sharing
through state taxation in increased
values to which they have not con
To enumerate all the possible ad
vantages of segregation would make
I this article too long. Sufficient has
a been suggested to recommend he
rprinciple to the voters.
If a principle of taxation is cor
rect this alone ought to recommend
it. But the fear of experiment in
what affects us so vitally calls for
an examination of the plan of seg
regation proposed, and an inquiry in
Sto the necessity of a change in our
Ssystem of taxation-for we dislike
Whether our present system is
good, bad, or indifferent, it is cer
tainly insufficient-we have out
grown it. Its inequalities and faults
Sshould suggest a change, and now
its failure to furnish sufficient rev
ernue make one imperative, unless
we want to see state taxation rais
\V, lately reduced state taxation,
but it has climbed up again, and by
b the adolption of the (Confederate pen
sion anlendment, which will receive
unanilmous supixrt, we will have
gone beyond the six mill limit. Ev
rylyone who has ever served on ap
liropriation c(ommittees of the Leg
islature in the last few years knows
that there are increasing demands
on the funds of the state which
n:ust have recognition.
If the state is to meet the just de
ilands made on it, it must have more
Srevenues. We know the present sys
. tem will not provide them unless we
raise the rate of taxation, or assess
mn ent, which will bring on more trou
s- The suggested amendments, so
the figures of the Tax Revision Com
n mission show, will furnish the desir
ts ed revenue without raising taxation.
That is not denied by anyone. t,
This is done partly by segregation, ti
but principally by finding new ob
jects of taxation that have hereto
fore escaped their just contribution i
to the support of the state. ll
Are the details of the new plan
The new plan proposes that the st
state, with certain subjects of taxi- u
tion, take care of expenditures for ft
state purposes, and that the parishes a
and municipalities, with other cer- o.
tain subjects of taxation set apart a
to; them, take care of local taxation, a
provision being made, as the plan is a
[1.w, to compensate those localities
, here segregation takes from them
an undue share of their revenues.
This compensation, however, is on
ly necessary in a few instances un- F
d.r the peculiar conditions existing
in a few parishes.
Parochial and municipal expendi
tures in the parish of West Felici- '
ana wt. are familiar with, and oc" te
revenues under the segregation plan a
are more than sufficient to meet
State expenditures are "to carry
on and maintain the government of 1
the state and its public institutions, 1
to educate the children of the stare,
(which is shared with the parishes) 1
to preserve the public health, to pay
the principal and interest of the pub- 1
lie debt, to suppress insurrection, tc
repel invasion or defend the state
in time of war, to provide pensions
for Confederate soldiers and their
widows, to establish markers or
monuments upon the battlefields of
the country, to commemorate the ser
vices of Louisiana soldiers on such
fields, to maintain a memorial hall
in New Orleans for the collection
and preservation of relics of the late
cilvil war, and for levee purposes", to
which is added good roads.
In order to meet these state ex
penditures there is set aside for ex
clusive taxation by the state, until
otherwise provided, the things enuim
erated in Article 2 of the amend
ment, known as Act No. 12, publish
ed in The True Democrat. And the
Legislature is further given power
to levy the special taxes enumerat
ed in article 3 of the same act
some, all, or none, and others not
enumerated if necessary, by a two
thirds vote of that body.
These special taxes, except the in
iheritance tax, wait on legislation to
3 go into effect.
These things seem to be legiti
mate, natural and convenient sub
eccts of taxation, but if not, there is
provided on easy remedy-two-thirds
ot the Legislature can revise, add
to, or take away from the list.
No great objection is made to this
selection, or to the special taxes, ex
- ept to the provision for an inheri
I The inheritance tax seems to be re
- sented as an attack on the rights of
property, and by many who in all
probability neither themselves or
their descendants will ever be call
ed on to pay such a tax.
Inheritances have been recognized
a3 proper subjects of taxation since
the days of Rome, in the nmost en
lightened states, and by all political
,(onomists and statesmen.
We cannot measure the protection
and the help we get from civilized
government. Our obligjition to or
rganized society is so great that no
onle is rich enough to repay it. So
Sthat we have to make an artificial
standard of contribution to the state,
b lased not so much on the idea that
the more one has the more one IA
suipposed to be benefited by govern
Swent and therefore the more he
Vshould pay, but on the fact that all
are benefited beyond calculation, and
sto an extent impossible of calcula
tion, and therefore every one should
contribute to the support of the state
according to his means. In arriviag
Y at a just distribution of the burden
of taxation according to the means
c of the tax payer, the ability to pay,
c and the effect on the tax paye-r
,lhould be taken into consideration.
If all the taxes were levield on
the value of specific, tangible prop
s arty, the poor, and even tho mbd
S erately well off, would not he at a
h great disadvantage. The small tax
payer pays out of his scarcity, hut
-the large tax payer out of his abun
- So progressive income taxe-,
o and inheritance taxes, have been
s- brought in to even up things. They
- lhave other beneficial effects, and as
taxes they come out of our abun
n- No one seriously complains of the
r income tax, but many criticize the in
n. heritance tax. And yet the income
t;:x is paid every year, the inheri
tanlce tax but once, the income tax
. paid by those to whose thrift and
effort the income is due, the inher
i:;ance tax by those who did not
iiake that which they inherit.
The inheritance tax is a contribu
tion we make to the state from
something that never belonged to
us, from a fortune we did not create,
for which we are not responsible,
and which we got, not as a result
ol our industry, but because of as.
accident, and in the last analysis on
account of the law, a gift from the
It may be difficult to realize that
(Continued on page two.)
PROGRAM OF WEST FELICIANA
The following is the program o'
West Feliciana Teachers' Institute,
to be held in St. Francisville, Friday
and Saturday, Oct. 25 and 26, 1912:
Friday Morning Session.
10:00. Opening Exercises-Miss HII
10:15. Business Session.
10:45. "The reacher and the School"
Chapter XIV-L. T. Welch.
11:20. "The Teacher and the School"
Chapter XV-Mlss Latane.
12:00. Noon Intermission.
1:30. Music or Drawing-Miss Ruby
2:00. "Psychology and the Teach
er," Chapters I and II-0. H.
2:30. "Psychology and the Teach
er," Chapters III and IV
3:00. Talk to the Teachers-Dr. A.
7:30. Music, Arranged by Miss.Phil
8:00. "How to have a good School"
-Supt. A. M. Hendon.
8:30. Music, Arranged by Miss Phil
8:45. Address-Dr. A. B. Coffey.
Saturday Morning Session,
9I00. Opening Exercises-Miss El
la Lee Daniel.
9:15. Class Recitation-Miss Irene
Discussion of same.
9:45. "Louisiana"-Miss Lucile WIIl
10:15. "The Teacher and the School"
Chapter XVI-Mlss Kilbourne
11:00. "The Teacher and the School"
Chapter XVII-Miss Guile.
3 11:30. "Psychology and the Teach
er," Chapters VI and VII-
I12:00. "Psychology and the Teach
er," Chapters VIII and IX
12:30. Remarks by the Superintend
1 1:00. Adjournment.
r All the teachers are expected to
attend these meetings, the success
of which will largely depend upon
j the promptness and regularity of the
teachers' attendance, as well as upon
Sthe work they do in preparing for
I the recitations and discussions. The
growing teachers will not neglect
I these opportunities for improvement.
3 All who are interested in the
- work of the schools are invited to at
r tend the sessions and participate in
o the discussions. They may come and
Iat any time that may suit their coo
venience. Those who recall Dr. Cof
Sfty's entertaining and inspiring ad
3 dresses on former occasions will be
g. lad of this opportunity to hear him
SA. M. HENDON,
d Parish Superintendent.
d COUNCIL PROCEEDINGS.
Bayou Sara, La., Oct. 1, 1912.
n At a regular meeting of the coun
s cil held this day, the following mem
r, bers were present: George Baler,
r Mayor; Dr. A. C. Gore, Chas. Wey
dert, Hy. Kaufman, Councilmen.
n Minutes of last meeting were read
'- and approved.
1- Motion made and seconded, That
a alnl delinquent tax payers for 1910
u- and 1911 must pay up in 30 days, as
it handed to attorney for collection.
r- Motion made and seconded, That
all hogs running at large will be ta
ken up and sold to the highest bid
w Motion made and seconded, That
Is Hy. Kaufman he made acting secre
n- tary and treasurer.
There being no further business,
je meeting adjourned.
n- H. C. KAUFMAN,