TAX CUT EARNS SPECIAL MENTION

The earliest record of taxation is about 6,000 years old. This first known tax was imposed to pay for -- what else? -- a war. Tax collectors were heavily armed and had full authority to use whatever means necessary to collect the tax. Eventually, the war ended. But the tax collectors liked their jobs -- and the money. So they kept collecting taxes, often by force.

Down through the years, taxes have been a part of the human experience. Generally, we have always found reasons to complain about taxes. Taxes are too high. Tax revenue isn't spent properly. Taxes stifle economic expansion. Taxes are unfair.

You name it. Taxes are rarely held in high esteem.

So, when there is good tax news, it ought to be highlighted.

Take the Cape Girardeau County Commission's annual tax-rate hearing earlier this week.

First off, property owners in Cape Girardeau County are luckier than their counterparts in just about every other Missouri county. This is one of the few counties that has no property tax for the general fund. Much of the county's revenue come from its sales tax. Cape Girardeau County is such a retail center that sales taxes pay a big chunk of government's bills, both for the county and the cities in the county.

There is a county tax for roads and bridges, however. At this week's tax-rate hearing, county commissioners voted to lower -- that's right, lower -- the road and bridge tax to 22 cents for each $100 of assessed valuation. The old rate was 23 cents. The county is authorized to set the rate as high as 35 cents for road and bridge expenses.

The 22-cent levy will generate an estimated $620,761, which is considerably less than the $2 million county spends on roads and bridges over a year. Most of the funding comes from fuel taxes in which the county shares.

It is to the credit of the county commission and other county officials that Cape Girardeau County is in such good fiscal shape. In recent years, the county has taken great pride in its stewardship of public dollars. And they should.

It is further to the credit of the county commission that the road and bridge levy has been lowers a bit. This is good news for taxpayers.