Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1820-02-19

affixed To the lands, on which the different |
toll bridges III the state are abut,ed. for The |
bridges, considered as improvements, nor |
do they know wbeiherit wds the intention
OF the Legislature, or whciher they would |
now CONSIDER them as proper subjects oi |
taxation. Under the same head NAV he
mentioned the neglect of the assistant
assessors, To assess lois OF land, on the
side ot turnpike roads, for the rrec-
non OF Toll houses, &c. as they do not
perceive any good reason, why such pro.
perry Shouid be exempt, any more than
the banking houses of The Virginia and
Farmers Banks, or the real property be-
longing to any other corporate bodies
Without expressing any further opinion
OF their own, these subjects which are
not OF great magnitude themselves, are
submitted with due Difference 10 the bet
ter Judgment of their Superiors. A want
OF uniformity will appear in their books,
from lie difierent constructions, put on
the law by the different assistant asses
sors, as To what buildings should be
placed IN the column for that purpose, in
The tables ut assessment, some of The
assessors emitting those under the value
OF one hundred dollars. This was AN
omission which the board had no means
of supplying bnt if the value of the
buildings was taken into The estimate i'm
ascertainlng the per acre price Of the
land, II Is matter of little moment. and
OF none at all, az regards the equality Of
the valuation. OF this however the evil
dence Is wanted TO determine either way.
In the western part of the state parii
cuiariy, great quantity of land was
found on the books of The commissioners
OF tie revenue, and copied into the Ia
mt ia 4,
found IN the counties by the assistant as
SCISSORS, and of course remained unas-
sessed
To have retained them in the BODY Of
The books, would have shewn false ag-
gregaie OF the quantity of land in the
Stale, without adding any thing 10 its
revenue. The board have had them placed
OH The back OF the books, that the COM
ms toner's OF the revenue may make fur
ther enquiry about them, and incorpo.
rate such, as may be hereafter found,
into Their land books.
In making this assessment, the board
OF Principal Assessors have spared mel
liner labor nor pains, to make il con form
TO the great principles of equality and
justice. That II may be imperfect, as all
Inc works OF human agents must be, they
are neither disposed 10 question or deny.
In ITS execution, many and serious
d'fhculiies have been encountered; 10
overcome which, they employed patience
and perseverance aud the best lights of
their understanding. The long wars
WHICH had prevailed in the world, neces
sarily Occasioned a scarcity Of many OF
| our articles Of export i'm for, ign countries.
Os the return OF peace and the revival of
trade, the exiravagani prices which these
bore, had sensible effect, on the money
price OF real property, throughout the
state. That this stale of things was 10
De oil short continuance, could not be
generally foreseen; and what is 10 be
much regretted, The great increase of
banking capital aud the immoderaie is
sue OF bank paper, about the same period.
win winch the country was flooded.
powerfully aided TO increase that specu
lating spirit TO which our counirymep
are too prone.
That the advance in The price of real
property should, under these circum-
stances, be greater in some places than
others, was 10 have been expected; and
that tile fall which has been consequent
on the laie disastrous changes, should
be proportIonate. cannot be surprising.
IL the work OF the principal assessors had
been performed during the year 1917, it
tlsfactIon would have been felt at the re.
suit. But that these fluctuations mus,
happen in the relative value of the pro
perry of the state, BY the operation of
time, must he evident t0 every refleciiug
mind. let the assessment be made when
1t may. The board Of principal assessors
have been compelled (nor do they per-
ceive any injustice IN i) TO make all the
valuations III the stale conform 10 the
prices IN 1917; because the greater part
OF the assessments, having been made i'm
that year, they needed the particular in
formation, II the law had LET, them the
discretion, which would have enabled
them, TO make hem conform TO the
prices OF any other period
In the execution of their trust. the
board have undertaken very onerous
task, not strictly required of them by the
law, III having their book extended the
whole numbers of acres Of land in The
Commonwealth asceriaineh, also The
value of the land and buildings, and The
value of The buildings apart from the
land. A copy of the table they have
thence been able 10 form, they herewith
enclose. Tbs will enable the Legislature
10 acl promptly on their work, and will
also furnish valuable statistical table.
In laying down The commission with
which the Executive have honoured The
board Of Principal Assessors, ihev cannot
refrain from expressing The hope, mai
their conduct will be found 10 merit The
appreciation of their country. That The
fruits OF their labour may tend 10 the
lasting peace, harmony and prosperity of
Virginia, is their most sincere and ardent
prayer.
The above Report ado pied by The
Board the 10th day Of February, 1920.
n. CABGlLL, Chairman.
The table shews =" the result OF the as
sessmeDt OF lands"-and embraces 1he