Communicated.

EDITOR IMMIGRANT: - All inquisitorial oaths, boards of equaliztion, etc., tending to pry into the financial condition of individuals are distasteful and unpopular with the average American citizen.

But all lovers of good government are under mutual obligations to sustain and maintain said government, and how should this be done?   Simply by an ad valorem system of taxation.  All have equal rights and equal protection under the laws.  Hence each and every one should be compelled to render equal support to maintain the government by a just and equal tax levied upon their property, according to a just valuation of said property.  That this is not done, is a fact known to every man, woman and many of the children in the county.   Consequently the legislature two years ago enacted a law creating a board of equalization, hoping thereby to cure this evil.

This board did, in a great measure remedy the evil, but of course it was not, nor is it, possible for any three men in any one county to do exact justice.

Hundreds of people complained that the board raised the valuation of their property: but that was not the true reason.  It was because they were exposed and virtually convicted of perjury in awearing falsely as to the value of their property.

If any candid and dispassion (unreadable) the last assessment, he will be thoroughly convinced of the absolute necessity of a board of equalization or something else to remedy this great evil.

What think you of a man who values his hogs at from one to two dollars per head on the 1st of February, and then continues to kill and sell these same hogs at 4 1/2 cents per lb., that, consequently net him from $5 to $10 per head, or one who stated under oath that his cattle were only worth $6 per head, when two thirds of them were milch cows (his yearlings all sold and gone to Texas) that he was and is selling for $25 per head; or a man who pays $3.50 per acre for land in the woods, improves it well and then gets some neighbor to give in his land at one dollar per acre?  There are hundreds of such cases.  This wholesale perjury is absolutely appalling, and some heroic remedy must be administered.

I do hope and pray that the board of equalization when they meet will select one or two of the worst cases in each township, present them to the next grand jury and prosecute them rigidly for perjury: and if a few bright examples are sent to adorn the penitentiary, I think then the evil will be cured.

I have always been opposed to boards of equalization; but with these glaring evils before us, I think this board is a necessary evil.  X. Y. Z.