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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 DIREC(TO)ICS: " 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. --1 PRESCRIPTIONS 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. ROYAL PHARMACY, 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 Application Wire Doors and Screens Window and Door Frames. Mantels, Etc. 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. CHARLES WEYDERT'S OF COURSE. 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 Iat ion: West Feliciana. TotIl ts1a;; ssment .......$2,00, 111.00 Withdrawn from local tax ation ................ 322,373.50 Remaining for local taxa tion ................$1,686,737.50 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 of all. Will. then, the adoption of the tax :,mendinments be of benefit to the state? 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 two masters. This recommendation of segrega tion is all sufficient, but it has oth e:" advantages. 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 companies, etc. 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 tributed. 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 changes. 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 ed. \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 reasonable? ti 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 them. 1 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 tance tax. 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 e dance. - 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 mo dance. 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 state. It may be difficult to realize that (Continued on page two.) PROGRAM OF WEST FELICIANA TEACHERS' INSTITUTE. 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 da Simmons. 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. Afternoon Session. 1:30. Music or Drawing-Miss Ruby Phillips. 2:00. "Psychology and the Teach er," Chapters I and II-0. H. Breidenbach. 2:30. "Psychology and the Teach er," Chapters III and IV Miss Harvey. 3:00. Talk to the Teachers-Dr. A. B. Coffey. Evening Session. 7:30. Music, Arranged by Miss.Phil lips. 8:00. "How to have a good School" -Supt. A. M. Hendon. 8:30. Music, Arranged by Miss Phil lips. 8:45. Address-Dr. A. B. Coffey. Saturday Morning Session, 9I00. Opening Exercises-Miss El la Lee Daniel. 9:15. Class Recitation-Miss Irene Diillon. Discussion of same. 9:45. "Louisiana"-Miss Lucile WIIl liams. 10:15. "The Teacher and the School" Chapter XVI-Mlss Kilbourne 10:45. Recess. 11:00. "The Teacher and the School" Chapter XVII-Miss Guile. 3 11:30. "Psychology and the Teach er," Chapters VI and VII- Miss Bellinger. I12:00. "Psychology and the Teach er," Chapters VIII and IX Miss Smith. P. M. 12:30. Remarks by the Superintend ent. 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 c again. 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 n der. 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, SActing Secretary.