Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1820-01-15

said. upon which the supporters of them
appeared in discussion chiefly TO rely-and
which are follows.
And whereas the assistant assessors in
making their valuations have beeu governed
generally by the selling price of land ia their
countieS-aud although there has been a great
conformity IN the rer ceutage deducted there
from III different parts OF the state TO reduce
the selling price 20 cash va,uc-and although
the SAID assistant assessors with hut few pN-
cepnons have made their deductions ia Ike
manner, 10 wit, on the gross amount OF selling
ptlce-l Yet, from the obvioaS omissions iu the
assid aHi assessors in not deductug certain
per centase upon the annual deferred pay
ments instead of the manner OF deductions
winch they did pursue, there does exist await
ETY. anu relative uniairnoSS in the valuations
not only OF counties and parts OF counties
" hich IL Was impossible for the board TO
remedy by applying that just and fair prjmci-
pie OF cash value but also greater difference
and inequality in the great divisions ofthe
state. il being a fact known 10 this board that
the length OF credit given upon the sale Ofland
III the middle aud western sections, is mach
greater than that given in the eastern parts of
the state. Aud n beng a fact well understood
by this board that snch long and deferred
payments have increased the selling price,
where such methods of sale have prevailed.
And whereas although the board are
entirely convinced of tile variety which eX-
isis IN the mode OF selling land la ANY one of
NJ districts OF the state, and that no fixed
data can be assumed upnu which To ground
ejaculation, shelving the positive difference
in the present assessments Yet This hoard
concei'ing il 10 he their duty 10 make all the
assessments OF lands ia the Commonwealth
correspond as tar as practicable upon the
same principles, and although they cannot
arrive at The exact poipt OF truth and fact,
yet ina matter like this. willing TO approXi-
mate as near that point may he. and be-
heviny for the want Ofthe tar application of
the principle of cash value, and other consi-
dPTatiOns there does now exist, an Inequality
ASS he A Of 4 ,a
state, diScialmlug at the same time, all local or
sectional feelings, and actEated by Senti-
mCntS tie most liberal, vet at the same
time keeping in view the Justice of the case
and what they conceive their bouuden duty
ou this important subject. are OF opinion upon
due delibeI alton, and after taking into consi-
del alton all the circumstances growing ut of
the facts alteady mentioned, that there is "A
difference generally in the valuations as they
now ,tand 1 the lands in the fiji tdi>irict md
those OF the second district of SIN per centum
III favor OF the latter district, aud also "a dit
ience between the assessment of the lands
ia the hrSi district and those of the third and
fuu III districts OF ten per ceutum in favor OF
tile two last mentioned districts, therefore m
remedy whereof
Resolved THAT SIX per ccutHm be deducted
FROM all the tables OF assessment of lands in
the second district, aud that ten per cent he
d"' ncted from all The tables OF ass sSment OF
lands III the third and fourth districts of
assessment OF this commonwealth"
Ia considering this train OF plausible but
certainly IN some degree assumed fartS, aud tie
ieasonings deduced therefrOm. IL manitestly
appears that the scOpeOt the whole is intended
to indHce belief that the assistant assessors
have not rightly understood their duties =
that they were not men OF suTScipnt penetra-
ton 10 calculate all tn" circumstances inter-
vehihg beiw the usual selling price of lands
Ia theIr respective counties, and 10 reduce
those prices TO a fair cash value that they had
omitted 10 take ihiO consideration the ureditS
usually given, and To deduct from the annual
deferred payments where these credits pre-
vailed IN proper manner d; but had only made
deduction from the gross amount of usual
sales by sort OF uniform per centage-conse-
quently the terms OF sale varying ia different
parts OF ihe state the assessments were unfairly
made, and require 10 be corrected by the
board OF principal dSSesSOrS.-Itis at all times
an easy matter to draw conclusions from pre-
misses chosen for the particular occasion-but
certainly ihe premises here chosen could not
have been expected. Can II be believed that
the whole OF the assistant assessors tor the
second, third, and fourth districts ofthe state
should have iabOred under the influence OF
that stupidity here ascribed TO them ?-Meu
generally OF the first standing in society par
ticulaTly chosen from among the body of the
people on account Of the confidence reposed
IN their talents ard qualifications 10 perform
the duties required OF them men who on all
occasions that have occurred in their inter.
conrSe with The members OF this board, have
proven their competency TO perform those
duties with accuracy, and honor and those
integrity has not hitherto been questioned IL
cannot be-Agan, upon u supposiiion that
they have thus all failed in their duty-It is
asked by what kind of log cal reasoning or
arIihmetcal calculation, can the board of pTin-
Cipdi assessors arrive at the point they nave
departed from aud become enabled to apply
the true cash value pTincip;e to all the as
SeSsments III those three districts And how
has II happened that the assistant assessors Tor
The tlrst district, have had dscernmeni suff-
cIent understand deductions in proper man
ner aud they only Believing most
sincerely do, that The whole of the assess
mCnts throughout the state have been made
upon the principles and in the maRner bv law
directed, with honesty aud good faith by the
assistant assessors generally, and that where
error IN Judgment may have OccaSioned ondue
VarIa. ceS ia the assessments this board has to
the best oil its ability corrected those varian-
ceS Aud Also that IL the resolutions proposed
hdd been adopted very dispT0 pOrtiOnate as
SeSsment as relates to the great divisions of
the state would lave been the CONSEQUENCE
thu majority of the board ofprincipal assessors
nave rejected the same, as in duty they were
bound o do.
Al explanatory note follows TO which The
ieadrriS referred for the illustration Ut the
preceding remark relative 70 the effect that
would have resulted from the adoption of the
resolutions proposed.
NOTE.
Statement showing what would have been
the effect upun the different asspssuuent di.-
lricis in the state, had the resolutions offered
by Mr.. Bcale in HE board of principal asses
sorS, been adopted-io wit: say
lh"Fe are districts in the state assessed as
follows:
Isl, $1,000. .. S iOOo..3 5 1000. .lth. 8 1000
II is required 10 RAISE tax OF = 400, 81, this
capital winch will amount to 10 per cent. aud
produce the Is 100
Suppose these districts to have 6 per cent
deducted from tie 2nd. aud 10 per cent from
the Bird aud jih, leaving the Ut as first asses
sei-thc capital sill theu stand thus:
lst. s lOOn. y ANiO. 3 X Dnn. 4 s 400 alln-